MS RAJA, ERODE V. ITO, WARD1(2), ERODE

MA 56/CHNY/2022

AI Insights

The case involves a Miscellaneous Application filed by Mr. Mariappa Senniappan Raja against the order of the Income Tax Appellate Tribunal, Chennai, which had dismissed his appeal due to non-appearance. The appellant argued that he did not receive proper notice of the hearing dates, leading to an ex-parte decision. The Tribunal acknowledged the lack of proper notice and recalled the earlier order, allowing the appeal to be heard again.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130039 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 30-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 12-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Miscellaneous Application No.56/Chny/2022 (in ITA No.280/Chny/2021) िनधा रण वष /Assessment Year: 2012-13 Mr.Mariappa Senniappan Raja, No.280, Brough Road, Erode-638 001. v. The Income Tax Officer, Ward-1(2), Erode. [PAN: AEVPR 1501 E] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Mr.S.Senthil Kumar, Adv. यथ क ओर से /Respondent by : Mr.P. Sajit Kumar, JCIT सुनवाई क तारीख/Date of Hearing : 31.03.2023 घोषणा क तारीख /Date of Pronouncement : 31.03.2023 आदेश / O R D E R PER MANJUNATHA.G, ACCOUNTANT MEMBER: The assessee has filed present Miscellaneous Application against the order of the Tribunal in ITA No.280/Chny/2021 dated 27.05.2022 and pertains to assessment year 2012-13. 2. The assessee has narrated the facts of its case and mistakes stated to be apparent on record from the order of the Tribunal dated 27.05.2022 आयकर अपीलीय अिधकरण, ’डी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI ी वी. दुगा राव, माननीय ाियक सद एवं ी मंजूनाथा.जी, माननीय लेखा सद के सम BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER MA No.56/Chny/2022 (in ITA No.280/Chny/2021) :: 2 :: and relevant contents of Miscellaneous Application filed by the assessee in ITA No.280/Chny/2021 are reproduced as under: I, Mariappa Senniappan Raja, residing at the above address do hereby submit the following for your consideration. Against the order of the First Appellate Authority dated 30/07/2021,1 filed appeal before the ITAT on 05/08/2021. 1 filed a stay petition before the IT AT and the IT AT in S.P.No: 47/CHNY/21 by order dated 26/11/2021 dismissed the stay petition. However, the ITAT directed for posting of the appeal for hearing on 13/12/2021. It is respectfully submitted that though the appeal was posted for hearing, as per the short summary, copy of which is attached herewith, on five occasions other than 13/12/2021, the appellant/petitioner was not served with the hearing notices. The appellant/petitioner was shocked when order of the ITAT referred above dismissing the appeal was served on him in the first week of June 2022, wherein it was mentioned as none appeared for the appellant/petitioner. In such circumstances, the appellant/petitioner prays that the order of the ITAT dated 27/05/2022 be recalled in the interest of justice, since the appeal was decided ex-parte. The appellant/petitioner also submits that he has prima facie very good case and at the cost of repetition, the appellant/petitioner prays that the order referred above be recalled. 3. We have heard both the sides and considered the contents of Miscellaneous Application filed by the assessee and we find that the Tribunal has disposed off appeal filed by the assessee for non-prosecution by the assessee. The assessee has explained the reasons for non-appearance when the appeal was called for hearing on 22.05.2022 and as per which, the notice served by the Registry was not served with the assessee. We find that the Tribunal has passed ex parte order and dismissed appeal filed by the assessee. Since, the Tribunal has disposed off appeal filed by the assessee without giving an opportunity of hearing to the assessee, we are of the considered view that the order of the Tribunal in ITA No.280/Chny/2021 dated 27.05.2022 needs to be recalled, and thus, we MA No.56/Chny/2022 (in ITA No.280/Chny/2021) :: 3 :: recall the order of the Tribunal and direct the Registry to list the appeal for hearing in due course and intimate both the parties. 4. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced on the 31 st day of March, 2023, in Chennai. Sd/- ( वी. दुगा राव) (V. DURGA RAO) याियक सद य/JUDICIAL MEMBER Sd/- (मंजूनाथा.जी) (MANJUNATHA.G) लेखा सद य/ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 31 st March, 2023. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु /CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु (अपील)/CIT(A) 6. गाड! फाईल/GF