SHRI A.M. ABDUL BASHEER RAHMANM, RAJAPALAYAM V. ITO, WARD-1, VIRUDHUNAGAR

MA 4/CHNY/2023

AI Insights

The case involves two Miscellaneous Petitions (M.P. Nos. 4 & 5/Chny/2023) filed by the assessees, Sri A.M. Abdul Basheer Rahman and the Estate of Late A.M. Fathima Beevi, seeking to recall exparte orders related to the assessment year 1987-88. The petitions were necessitated due to the death of the assessees' advocate, Shri Devanathan, which went unnoticed by the assessees, leading to their absence during the initial hearings. The Tribunal, acknowledging the reasonable cause for the assessees' non-appearance, decided to recall the earlier orders and allow a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135353 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-02-2023
• Assessment Year: misc
• Appeal Filed On: 08-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 4/Chny/2023 आयकर अपील सं./ [In I.T.A. No.2888/Chny/2019] िनधाŊरण वषŊ/Assessment Year: 1987-88 Sri A.M. Abdul Basheer Rahman, 200, Seethakathi Street, Rajapalayam 626 117. [PAN:AMKPA0160F] Vs. The Income Tax Officer, Ward 1, Virudhunagar. (Petitioner by) (ŮȑथŎ/Respondent) M.P. No. 5/Chny/2023 आयकर अपील सं./ [In I.T.A. No.2889/Chny/2019] िनधाŊरण वषŊ/Assessment Year: 1987-88 Estate of Late A.M. Fathima Beevi, L/H Sri A.M. Abdul Basheer Rahman, 200, Seethakathi Street, Rajapalayam 626 117. [PAN: AAOPF4171F] Vs. The Income Tax Officer, Ward 1, Virudhunagar. (Petitioner by) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Petitioner by : Ms. N.V. Lakshmi CA for Shri N.V. Balaji, Advocate ŮȑथŎ की ओर से/Respondent by : Shri D. Hema Bhupal, JCIT सुनवाई की तारीख/ Date of hearing : 17.02.2023 घोषणा की तारीख /Date of Pronouncement : 17.02.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petitions, both the assessees seeks to recall the exparte order passed by the Tribunal in I.T.A. No. M.P. Nos.4 & 5/Chny/23 2 2888 & 2889/Chny/2019 dated 21.10.2022 relevant to the assessment year 1987-88. 2. By referring to the petition, the ld. Counsel for the assessee has submitted that the assessee has engaged Shri Devanathan, Advocate to represent his case before the Tribunal. It was further submission that his counsel Shri Devanathan expired on 01.11.2021 and the assessee was not aware of his demise. None appeared on behalf of the assessee when the appeals were taken up for hearing is neither wilful nor wanton and prayed that the assessees may be given an opportunity of being heard to substantiate his case before the Tribunal. 3. On the other hand, the ld. DR has not made any serious objection. 4. We have heard both the sides, perused the order passed by the Tribunal dated 21.10.2022. Since the Advocate engaged by the assessee to present its case before the Tribunal has expired on 01.11.2021 and the same was not aware of the assessee, he could not able to engage some other counsel to represent his case before the Tribunal. Since the assessee was prevented by reasonable cause for not putting appearance when the appeals were taken up for hearing, we are of the opinion that the exparte order passed by the Tribunal is liable to be recalled. M.P. Nos.4 & 5/Chny/23 3 Accordingly, we recall the order of the Tribunal passed in I.T.A. Nos. 2888 & 2889/Chny/2019 dated 21.10.2022 and direct the Registry to post the appeals for hearing on regular course by issuing notices to both the parties. 5. In the result, both the Miscellaneous Petitions filed by the assessee are allowed. Order pronounced in the open Court on 17 th February, 2023 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 17.02.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.