V.Muthuraman, L/H to M.Vairavan, Madurai V. DCIT, Madurai

MA 356/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6054 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 21-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Assessee Lawyers: T VASUDEVAN

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY , JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOU NTANT MEMBER M.P. NO. 356/MDS/2017 [IN I.T.A.NO. 1142/MDS/2017 ] ASSESSMENT YEAR :20 09 - 1 0 SHRI V. MUTHURAMAN, L/H TO M. VAIRAVAN, NO. 9, HARVEY NAGAR, ARASARADI, MADURAI 625 016. [PAN: A A LPV5908P ] VS. THE DEPUTY COMMISSIONER OF INCOME TAX , NON CO RPORAT E CIRCLE 3 , MADURAI. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI T. VASUDEVAN, ADVOCATE / RESPONDENT BY : SHRI P. RADHAKRISHNAN, JCIT / DATE OF HEARING : 19 . 0 1 .201 8 / DATE OF P RONOUNCEMENT : 24 . 0 1 .201 8 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEK S TO GET RECALLED THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO . 1 1 4 2 /MDS/201 7 DATED 30 . 11 .201 7 FOR THE ASSESSMENT YEAR 2009 - 10. BY REFERRING TO THE PETITION, THE LD. COUNSEL HAS SUBMITTED THAT DUE TO SUDDEN ILL HEALTH OF ASSESSEE S AUTHORISED REPRESENTATIVE, HE COULD NOT PUT HIS APPEARANCE DURING THE COURSE OF HEARING OF THE APPEAL OR FILE ADJOURN MENT APPLICATION . IT WAS ALSO THE SUBMISSION OF THE COUNSEL THAT NON - APPEARANCE AT THE TIME OF M.P . NO. 356 /M/ 17 2 HEARING WAS NEITHER WILFUL NOR WANTON, BUT DUE TO CIRCUMSTANCES BEYOND HIS CONTROL AND PRAYED THAT THE ABOVE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED AND POS TED FOR HEARING. 2 . THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION FILED BY THE ASSESSEE. BY CONSIDERING THE ARGUMENTS OF THE LD. COUNSEL FOR THE ASSES SEE, WE FIND THAT THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NO N - APPEAR ANCE OF HIS AR ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION, WE RECALL OUR EX - PARTE ORDER DATED 30 . 11 .201 7 AND POST THE APPEAL FOR HEARING ON 14 . 0 2 .201 8 . SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING IN THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. 4. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED ON THE 24 TH JANUARY , 2018 AT CHENNAI. SD/ - SD/ - ( S. JAYARAMAN ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 24 . 0 1 .201 8 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.