S.Manikandan, CHENNAI V. ITO, Thanjavur

MA 61/CHNY/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5654 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 31-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: K B MURALIDHARAN
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , . !' , # $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER %% / M.P. NO.61/MDS/2017 (IN I.T.A. NO.984/MDS/2015) & '& / ASSESSMENT YEAR : 2010-11 SHRI S. MANIKANDAN, NO.25/1, G1, KINGS PARK, SSR PANKAJAM ROAD, SALIGRAMAM, CHENNAI - 600 093. PAN : AEOPM 0077 R V. THE INCOME TAX OFFICER, WARD 1(2), THANJAVUR. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SHRI K.B. MURALIDHARAN, CA )+*, . / / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 0 . 1# / DATE OF HEARING : 05.01.2018 2!' . 1# / DATE OF PRONOUNCEMENT : 12.01.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 27.07.2016. 2. SHRI K.B. MURALIDHARAN, THE LD. REPRESENTATIVE F OR THE ASSESSEE, SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS POSTED ON 27.07.2016 FOR HEARING BEFORE THIS TRIBUNAL. ACCOR DING TO THE LD. 2 M.P. NO.61/MDS/17 REPRESENTATIVE, THE ASSESSEE WAS OUT OF INDIA, THER EFORE, HE COULD NOT CONTACT THE REPRESENTATIVE TO ARGUE THE CASE. ACCORDING TO THE LD. REPRESENTATIVE, THERE WAS NO FAILURE ON THE PAR T OF THE ASSESSEE. THE NON-APPEARANCE OF THE ASSESSEE WAS BEYOND HIS C ONTROL, THEREFORE, AN OPPORTUNITY MAY BE GIVEN TO ARGUE THE CASE ON MERIT. 3. WE HEARD MS. S. VIJAYAPRABHA, THE LD. DEPARTMENT AL REPRESENTATIVE ALSO. ACCORDING TO THE LD. D.R., TH ERE WAS NO REASONABLE CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 27.07.2016. 4. WE HEARD BOTH THE LD. REPRESENTATIVE FOR THE ASS ESSEE AND THE LD. DEPARTMENTAL REPRESENTATIVE. THE CLAIM OF THE ASSESSEE IS THAT THE ASSESSEE WAS OUT OF INDIA, THEREFORE, HE C OULD NOT APPEAR BEFORE THIS TRIBUNAL AND HE COULD NOT CONTACT HIS R EPRESENTATIVE. THIS FACT IS NOT DISPUTED BY THE REVENUE. MOREOVER , THE OBJECT OF THE INCOME-TAX PROCEEDING IS TO QUANTIFY THE TAXABL E INCOME AND LEVY TAX THEREON. GIVING ONE MORE OPPORTUNITY TO T HE ASSESSEE TO ARGUE THE CASE BEFORE THIS TRIBUNAL WOULD DEFINITEL Y PROMOTE THE CAUSE OF JUSTICE. THIS TRIBUNAL IS OF THE CONSIDER ED OPINION THAT GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WOULD N OT PREJUDICE THE INTERESTS OF THE REVENUE IN ANY WAY. THEREFORE, IN EXERCISE OF POWER CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO R ULE 24 OF 3 M.P. NO.61/MDS/17 APPELLATE TRIBUNAL RULES, 1963, THE ORDER OF THIS T RIBUNAL DATED 27.07.2016 IS HEREBY RECALLED. 5. NOW THE APPEAL OF THE ASSESSEE IN I.T.A. NO.984/ MDS/2015 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 21.03.2018 . SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE PRESENCE OF BOTH TH E PARTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SE PARATE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHAL L BE TREATED AS NOTICE FOR HEARING ON 21.03.2018. 6. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED COURT ON 12 TH JANUARY, 2018 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 12 TH JANUARY, 2018. KRI. . )15% 6%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 71 () /CIT(A) 4. 0 71 /CIT 5. %8 )1 /DR 6. 9& : /GF.