Mohamed Hussain Mahamed Harisai, Chennai V. ITO, NCW-5(5), Chennai

MA 58/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2884 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-09-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 25-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ 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. Nos. 58 and 59/Chny/2020 आयकर अपील सं./ [In I.T.A. Nos.654 & 655/Chny/2019] िनधाŊरण वषŊ/Assessment Years: 2010-11 & 2011-12 Shri Mohamed Hussain Mohamed Harissi, 10, Nethaji Nagar, Tondiarpet, Chennai 600 081. [PAN:APEPM2204H] Vs. The Income Tax Officer, Non Corporate Ward 5(5), Chennai 600 006. (Petitioner by) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Petitioner by : Shri S. Sridhar, Advocate ŮȑथŎ की ओर से/Respondent by : Shri D. Hema Bhupal, JCIT सुनवाई की तारीख/ Date of hearing : 09.09.2022 घोषणा की तारीख /Date of Pronouncement : 09.09.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petitions, the assessee seeks to recall the order passed by the Tribunal in I.T.A. Nos. 654 & 655/Chny/2019 dated 26.08.2019 relevant to the assessment years 2011-11 and 2011-12. 2. By referring to the miscellaneous petitions, the ld. Counsel for the assessee has submitted that the defects notified by the Tribunal has M.P. Nos.58 & 59/Chny/20 2 been rectified by filing an affidavit in support of condonation petition filed by the assessee and prayed for recalling the exparte order of the Tribunal for fresh adjudication by affording an opportunity of being heard to the petitioner. 3. The ld. DR has not raised any serious objection against the submissions of the ld. Counsel. 4. We have heard both the sides and perused the order passed by the Tribunal. Despite defects notified by the Tribunal, the petitioner assessee has not rectified the defects and therefore, the Tribunal dismissed both the appeals. Since the petitioner has rectified the defects notified by the Tribunal by filing an affidavit in support of condonation petition filed by the assessee, we hereby recall the exparte order of the Tribunal dated 26.08.2019 and both the appeals of the petitioner are restored. Since the appeals recalled and posted for hearing on 25.10.2022 have been pronounced in the open Court, no separate notice would served on both the parties. M.P. Nos.58 & 59/Chny/20 3 5. In the result, both the miscellaneous petitions filed by the petitioner are allowed. Order pronounced in the open court on 09 th September, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 09.09.2022 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.