C.R.Parthiban, CHENNAI V. ITO, CHENNAI

MA 60/CHNY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2627 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 25-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S NATARAJA IRS
• Assessee Lawyers: K GOPALAKRISHNAN ADV

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . . . , , [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ] M.P.NO.60/CHNY/2019 (IN ./I.T.A. NO.1023/CHNY/2017) ! / ASSESSMENT YEAR : 2012-2013. SHRI. C.R. PARTHIBAN, KRISHDEV APARTMENT, NO.1, AYYAVOO STREET, AMINJIKARAI, SHENOY NAGAR, CHENNAI 600 030. [PAN BBVPP 2469K] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 10(3) CHENNAI. ( / APPELLANT) ( /RESPONDENT) '# $ % / APPELLANT BY : SHRI. K. GOPALAKRISHNAN, ADV. &' '# $ % /RESPONDENT BY : SHRI. S. NATARAJA, IRS, JCIT. ( ) $ * /DATE OF HEARING : 07-06-2019 +,! $ * /DATE OF PRONOUNCEMENT : 07-06-2019 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE SEEKING FOR RECALL OF THE TRIBUNAL ORDER DATED 30.01.2019 IN ITA NO.1023/CHNY/2017, FOR ASSESSMENT YEAR 2012-2013, WHICH IS PASSED EX-PARTE. IN THE MP, THE ASSESSEE HAS STATED AS UND ER: MP NO.60/2019. :- 2 -: 5. THAT THERE IS NO FAULT BY THE ASSESSEE IT WAS DU E TO THE ILLNESS OF THE COUNSEL, HE WAS NOT IN A POSITION TO APPEAR BEFORE THE HONOURABLE TRIBUNAL ON DAY OF HEARING. 6. THAT MY COUNSEL WAS NOT IN A POSITION TO ATTEN DANT THE HEARING POSTED ON 17.011.2019 DUE TO HIS ILLNESS AN D WAS FORCED TO GO BED REST. DOCTOR HAS ADVISED HIM TO TA KE COMPLETE BED REST ON THE DAY OF HEARING. 7. THAT KEEPING IN VIEW OF THE ILLNESS OF THE COUN SEL ON THE DATE OF HEARING, WE PAY THE HONORABLE JUDICIAL MEMB ER TO CONSIDER OUR CASE AS AN SERIOUS ONE AND HELP US IN THIS REGARD. 2. HAVING CONSIDERED THE MATTER, WE ARE OF THE CONSIDE RED OPINION THAT THE ASSESSEE HAS GIVEN JUSTIFIABLE REASONS FOR NOT ENTERING APPEARANCE. HENCE, WE DEEM IT FIT TO RECALL THE APP EAL. IT IS ORDERED ACCORDINGLY. THE APPEAL IS FIXED FOR HEARING ON 19. 08.2019. NO FURTHER NOTICE TO BE GIVEN TO THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALLOWE D. ORDER PRONOUNCED ON 7 TH DAY OF JUNE, 2019, AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER - ) / CHENNAI . / DATED: 7 TH JUNE, 2019 KV $ &*01 21!* / COPY TO: 1 . '# / APPELLANT 3. ( 3* () / CIT(A) 5. 16 &*7 / DR 2. &' '# / RESPONDENT 4. ( 3* / CIT 6. 8 9) / GF