K.Suresh, Thanjavur V. ITO, Thanjavur

MA 38/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4304 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 24-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MURALI MOHAN
• Assessee Lawyers: E MAHESHWARI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . . . , . , $ [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] M.P.NOS.36, 37 & 38/MDS/2016 [IN I.T.A.NOS. 2511 2512 & 2513/MDS/2014] & & / ASSESSMENT YEARS : 2009-10, 2009-10 & 209-10] SHRI K. SURESH PROP. SURESH MEDICALS G.K.V HOSPITAL MANGALAPURAM BUS STOP MEDICAL COLLEGE ROAD THANJAVUR 613 017 VS. THE INCOME TAX OFFICER WARD I(1) THAJAVUR [PAN BGEPS 1627 Q] ( PETITIONER ) (RESPONDENT) PETITIONER BY : MS. E. MAHESHWARI, ADVOCATE RESPONDENT BY : SHRI MURALI MOHAN, JCIT 0 / DATE OF HEARING : 29 - 04 - 2016 0 / DATE OF PRONOUNCEMENT : 29 - 0 4 - 2016 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOU S PETITIONS PRAYING FOR RECALL OF THE EX-PARTE ORDER OF THIS TR IBUNAL DATED 7.5.2015 IN I.T.A.NOS.2511, 2512 & 2513/MDS/2014. 2. IN THE PETITIONS THE ASSESSEE STATED THAT WHEN TH E APPEALS WERE TAKEN UP FOR HEARING ON 7.5.2015, THE ASSESSE ES COUNSEL COULD NOT APPEAR BEFORE THIS TRIBUNAL AS HE WAS OUT OF CO UNTRY VIZ. CHINA. MP NOS. 36 TO 38/16 :- 2 -: THE OTHER COLLEAGUE OF THE LD. COUNSEL FOR THE ASSE SSEE WHO ATTENDED THE TRIBUNAL, BY MISTAKE VERIFIED THE LIST OF THE O THER BENCH AND HAVING NOT FOUND THE APPEAL NUMBERS IN THE CAUSE LIST, HE LEFT THE TRIBUNAL ON THE BELIEF THAT THE MATTER WAS NOT LISTED FOR HEARI NG. THE LD. COUNSEL FOR THE ASSESSEE HAS, THEREFORE, PRAYED FOR THE REC ALL OF THE ORDER OF THIS TRIBUNAL DATED 7.5.2015 DISMISSING THE APPEALS OF THE ASSESSEE IN LIMINE AND THEREBY PROVIDE ANOTHER OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. 3. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE CON SIDERED OPINION THAT MERELY BECAUSE OF THE MISTAKE OF THE JUNIOR COUNSEL, THE ASSESSEE SHOULD NOT BE PENALIZED. THEREFORE, IN TH E INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THIS TRIBUNAL DATED 7 .5.2015 AND DIRECT THE REGISTRY TO POST THE APPEALS FOR HEARING ON 5.7 .2016. SINCE THE DATE OF NEXT HEARING IS ANNOUNCED IN THE OPEN COUR T, NOTICE NEED NOT BE SERVED ON BOTH THE PARTIES INTIMATING THE DATE O F HEARING. 4. IN THE RESULT, ALL THE THREE MISCELLANEOUS PETITION S FILED BY THE ASSESSEE ARE ALLOWED. MP NOS. 36 TO 38/16 :- 3 -: ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH APRIL, 2016, AT CHENNAI. SD/ - SD/ - ( . . . ) ) (N.R.S. GANESAN) / JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER / CHENNAI 5 / DATED: 29 TH APRIL, 2016 RD 0 678 98 / COPY TO: 1 . PETITIONER 4. : / CIT 2. 6;= / RESPONDENT 5. 8 6 / DR 3. : () / CIT(A) 6. & / GF