Off Limits, CHENNAI V. DCIT, CHENNAI

MA 48/CHNY/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5525 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-07-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 20-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A R V SRINIVASAN
• Assessee Lawyers: K KALAYANASUNDARAMC A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI , ! '# , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI GEORGE MATHAN, JUDICIAL MEMBER M.P. NO.48/MDS./2017 (I.T.A.NO.1872/MDS./2016 ASSESSMENT YEAR : 20 12-13) M/S.OFF LIMITS, 1 ST FLOOR, NO.39, LUZ CHURCH ROAD, MYLAPORE,CHENNAI-4. VS. THE DCIT, NON-CORPORATE CIRCLE-2, CHENNAI [PAN AAAFO 6417 B ] ( #$ / APPELLANT) ( %&#$ /RESPONDENT) / APPELLANT BY : MR.K.KALAYANASUNDARAM,C.A /RESPONDENT BY : MR.AR.V.SRINIVASAN, JCIT, DR / DATE OF HEARING : 03 - 11 - 201 7 !'# / DATE OF PRONOUNCEMENT : 03 - 11 - 201 7 ' / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE S EEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 08.09.201 6 IN ITA NO.1872/MDS./2016. 2. BEFORE US, THE PARTNER OF THE ASSESSEE-FIRM HAS AFFIRMED IN HIS LETTER DATED 20 TH DAY OF FEBRUARY, 2017 THAT THE ASSESSEE MP NO.48/MDS./17 :- 2 -: COULD NOT BE ABLE TO REPRESENT HIS CASE BEFORE THE TRIBUNAL AT THE TIME OF HEARING ON THE EARLIER OCCASION I.E.06.09 .2016 BECAUSE ASSESSEE WAS NOT IN RECEIPT OF TRIBUNALS NOTICE IN TIMATING THE DATE OF HEARING. IT WAS THEREFORE PLEADED BY THE L D. A.R. THAT THE ASSESSEE SHOULD NOT BE PENALIZED FOR NON-RECEIPT OF NOTICE ISSUED BY TRIBUNAL AND THEREFORE THE ORDER PASSED BY THE T RIBUNAL IN LIMINIE MAY BE RECALLED. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OP INION THAT NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARI NG WAS NEITHER WILLFUL NOR WANTON AND THE REASONS GIVEN BY THE LD. COUNSEL FOR THE ASSESSEE ARE GOOD AND SUFFICIENT TO CONDONE THE NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARI NG. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL EX-PARTE ORDER DATED 08.09.2016 AND DIRECT THE REGISTRY TO POST TH E APPEAL FOR FRESH HEARING ON 09.01.2018 AND NO FRESH NOTICE OF HEARING WOULD BE SERVED ON BOTH THE PARTIES. THIS ORDER ITSELF W ILL SERVE AS NOTICE OF HEARING TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY ASSESSEE IS ALLOWED. MP NO.48/MDS./17 :- 3 -: ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 03.11.2017. SD/ SD/ - ( ! '# ) (GEORGE MATHAN) ( / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER $ / CHENNAI %& / DATED: 03 RD NOVEMBER, 2017. K S SUNDARAM ' ( )* + *' / COPY TO: 1 . / APPELLANT 3. ' ' , () / CIT(A) 5. */0 12 / DR 2. / RESPONDENT 4. ' ' , / CIT 6. 034 5 / GF