S.Prabhu L/H Shri M.Selvaraj, Kancheepuram V. ITO, Kancheepuram

MA 55/CHNY/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1807 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-04-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 06-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N BETGERI
• Assessee Lawyers: B RAMAKRISHNAN

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI. . , . !' !' !' !' , # # # # $ $ $ $ BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER M.P. NOS. 54, 55, 56, AND 57/MDS/2014 [IN WTA NOS.21 TO 24/MDS/2012] ASSESSMENT YEAR: 2000-01 TO 2003-04 SHRI S. PRABHU, L/H SHRI M. SELVARAJ, NO.100 M.M. AVENUE, KANCHIPURAM. [PAN : AAOPS9588H] VS. THE WEALTH TAX OFFICER, WARD I(1), KANCHIPURAM. ( %& %& %& %& / APPELLANT ) ( '(%& '(%& '(%& '(%& / RESPONDENT ) %& ) * / APPELLANT BY : SHRI B. RAMAKRISHNAN, C.A. '(%& ) * / RESPONDENT BY : SHRI T.N. BETGERI, JCIT ) + / DATE OF HEARING : 25.04.2014 ,- ) + /DATE OF PRONOUNCEMENT : 30.04.2014 O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : BY MEANS OF THESE FOUR MISCELLANEOUS PETITIONS, THE ASSESSEE SEEK TO GET RECALLED THE CONSOLIDATED ORDER PASSED BY THE T RIBUNAL IN W.T.A. NOS.21, 22, 23 AND 24/MDS/2012 DATED 27.06.2012 FOR THE ASS ESSMENT YEARS 2000-01, 2001-02, 2002-03 AND 2003-04 ON THE GROUND OF NON P ROSECUTION OF THE APPEAL. THE LD. COUNSEL FOR THE ASSESSEE, BY REFERR ING TO THE PETITION FILED BY THE ASSESSEE, HAS SUBMITTED THAT THE NON-APPEARANCE ON THE DAY OF HEARING WAS NEITHER WILLFUL NOR WANTON AND CIRCUMSTANCES BE YOND HIS CONTROL AND PRAYED FOR RECALLING THE EX-PARTE ORDER OF THE TRIB UNAL. M.P. M.P. M.P. M.P. NO NONO NOS SS S. .. .54 5454 54- -- -57 5757 57/MDS/14 /MDS/14 /MDS/14 /MDS/14 2 2. THE LD. DR DID NOT OBJECT IN CASE THE ORDER OF THE TRIBUNAL IS RECALLED AND APPEAL IS FIXED FOR HEARING. 3. WE HAVE HEARD BOTH SIDES, CONSIDERED THE MATERI ALS ON RECORD AND ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. AS SUCH, WHILE AC CEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR EX-PARTE ORDER DATED 27.06. 2012 AND FIX THE APPEAL FOR HEARING ON 17.07.2014 AND SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING IN THE OR DER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. 4. IN THE RESULT, ALL THE MISCELLANEOUS PETITIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON WEDNESDAY, THE 30 TH OF APRIL, 2014 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (V.DURGA RAO) JUDICIAL MEMBER CHENNAI, DATED, THE 30.04.2014 VM/- TO: THE ASSESSEE/A.O./CIT(A)/CIT/D.R.