Manoj Sharma, Gummidipoondi V. ITO, Kancheepuram

MA 54/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6362 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-05-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 11-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T VASUDEVAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN, JUDICIAL MEMBER .. M. A. NO. 54/MDS/2011 (IN ITA NO. 31/MDS/2011) ASSESSMENT YEAR :2007-08 SHRI MANOJ SHARMA, P/O M/S. KRISHNA GOLD PARK, NO.288, GNT ROAD, GUMMIDIPOONDI-601 201. V. THE INCOME TAX OFFICER, WARD-I(2), KANCHIPURAM (PAN: AGSPM6040Q) (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI T. VASUDEVAN RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE AGAINST THE ORDER OF THIS TRIBUNAL IN ITA NO.31/MDS/2011 DATED 23-03-201 1 FOR THE ASSESSMENT YEAR 2007-08. 2. SHRI T. VASUDEVAN, ADVOCATE REPRESENTED ON BEHAL F OF THE ASSESSEE AND SHRI SHAJI P. JACOB SR. DR REPRESENTED ON BEHALF OF THE REVENUE. 3. THE TRIBUNAL DISMISSED THE ASSESSEES APPEAL IN LIMINE FOR NON- PROSECUTION, FOLLOWING THE DECISION OF THE DELHI B ENCH OF THE TRIBUNAL IN THE CASE M.A. NO. 54/MDS/2011 2 OF CIT V. MULTIPLAN INDIA (P) LTD. REPORTED IN 38 I TD 320 AND MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF LATE TUKOJIRAO H OLKAR V. CWT REPORTED IN 223 ITR 480. THE MISCELLANEOUS APPLICATION HAS BEEN FI LED BY THE ASSESSEE SUBMITTING THAT HIS COUNSEL WAS NOT AWARE OF THE DA TE OF HEARING DUE TO COMMUNICATION GAP ABOUT THE NOTICE OF HEARING FROM THE AUDITOR AND CONSEQUENTLY THE ASSESSEE WAS NOT REPRESENTED ON TH E DATE OF HEARING ON 23-03- 2011. THE LD. DR DID NOT RAISE ANY SERIOUS OBJECTI ON. 4. WE HAVE CONSIDERED THE SUBMISSIONS. WE ARE CONV INCED THAT DUE TO THE CIRCUMSTANCES AS EXPLAINED BY THE ASSESSEE, THE ASS ESSEE WAS NOT ABLE TO APPEAR ON THE DATE OF HEARING. HENCE IN THE INTEREST OF J USTICE, WE RECALL OUR ORDER DATED 23-03-2011. THE APPEAL IS POSTED FOR HEARING ON 25-07-2011. NO NOTICE OF HEARING NEEDS TO BE ISSUED AS THE PARTIES HAVE B EEN INFORMED ABOUT THE DATE OF HEARING. IN THE CIRCUMSTANCES, THE MISCELLANEOUS APPLICATIO N FILED BY THE ASSESSEE IS ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE COURT ON 13-05-2 011. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 13 TH MAY, 2011. H. COPY TO: APPLICANT/AO/CIT (A)/CIT/D.R./GUARD FILE