Ashok Harris, CHENNAI V. DCIT, CHENNAI

MA 378/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6547 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 14-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: N VIJAY KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , !' .#$#%, ' '( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER )) / M.P. NO.378/CHNY/2017 (IN I.T.A. NO.1004/MDS/2017) % *% / ASSESSMENT YEAR : 2010-11 SHRI ASHOK HARRIS, NO.8, 1 ST CROSS STREET, SEETHAMMAL EXTENSION, TEYNAMPET, CHENNAI - 600 018. PAN : AABPH 3056 N V. THE DEPUTY COMMISSIONER OF INCOME TAX, SALARY CIRCLE IV, CHENNAI - 600 034. (,-% /PETITIONER) (,.-// RESPONDENT) ,-% 1 2 /PETITIONER BY : SHRI N. VIJAY KUMAR, CA ,.-/ 1 2 / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 3 1 4' / DATE OF HEARING : 11.05.2018 56* 1 4' / DATE OF PRONOUNCEMENT : 11.05.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 10.07.2017. 2. SHRI N. VIJAY KUMAR, THE LD. REPRESENTATIVE FOR THE ASSESSEE, SUBMITTED THAT THE ASSESSEE ENGAGED ONE SHRI R. BAD HREENATH, CHARTERED ACCOUNTANT, TO REPRESENT HIS CASE BEFORE THIS TRIBUNAL. 2 M.P. NO.378/CHNY/17 HOWEVER, SHRI R. BADHREENATH FELL SICK ON THE DATE OF HEARING, THEREFORE, HE WAS UNABLE TO APPEAR BEFORE THIS TRIB UNAL ON 10.07.2017 WHEN THE APPEAL WAS TAKEN UP FOR HEARING . ACCORDING TO THE LD. REPRESENTATIVE, SHRI R. BADHREENATH COUL D NOT APPEAR BEFORE THIS TRIBUNAL DUE TO HIS ILLNESS, THEREFORE, AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO REPRESENT THE CASE ON M ERIT. 3. WE HEARD MS. S. VIJAYAPRABHA, THE LD. DEPARTMENT AL REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT THE ASSESSEE ENGAGED ONE SHRI R. BADHREENATH, CHARTERED ACCOUNTANT FOR A PPEARING BEFORE THIS TRIBUNAL AND HE FELL ILL ON THE DATE OF HEARING. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THIS TRIBUNAL ON 10.07.2017. THEREFORE, IN EXERCISE OF JURISDICTION CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF INCOME-TAX (AP PELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 10.07 .2017 IS HEREBY RECALLED. NOW, THE APPEAL OF THE ASSESSEE IN I.T.A . NO.1004/MDS/2017 STANDS RESTORED ON THE FILE OF THI S TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL D ISPOSAL ON 31.07.2018. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSA RY FOR THE REGISTRY TO ISSUE A SEPARATE NOTICE OF HEARING. IN OTHER WORDS, A 3 M.P. NO.378/CHNY/17 COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR H EARING ON 31.07.02018. 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH MAY, 2018 AT CHENNAI. SD/- SD/- ( !' .#$#% ) ( ... ) (ABRAHAM P. GEORGE) (N.R.S. GANE SAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 8 /DATED, THE 11 TH MAY, 2018. KRI. 1 ,49) :)*4 /COPY TO: 1. ,-% / PETITIONER 2. ,.-/ /RESPONDENT 3. 3 ;4 () /CIT(A) 4. 3 ;4 /CIT 5. )< ,4 /DR 6. =% > /GF.