Usamah Agencies, CHENNAI V. ITO, CHENNAI

MA 62/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5546 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-05-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 25-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S MOHD MUSTAFA
• Assessee Lawyers: K GOPAL RAO

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS. 62 & 63/MDS/2017 [ IN I.T.A. NOS. 563 & 564/MDS/2016] ( / ASSESSMENT YEARS : 2007-08 & 2009-10) M/S. USAMAH AGENCIES, OLD NO.8, NEW NO.14, PATNOOL SARDAR JUNG STREET, PERIAMET, CHENNAI 600 003. PAN: AAAFU1880A V. THE INCOME TAX OFFICER, NON-CORPORATE WARD 6(3), CHENNAI 34. (APPLICANT ) ( /RESPONDENT) APPLICANT BY : SHRI K. GOPAL RAO, CA /RESPONDENT BY : SHRI S. MOHD. MUSTAFA, JCIT /DATE OF HEARING : 26.05.2017 /DATE OF PRONOUNCEMENT : 26.05.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEES FILED THE PRESENT MISCELLANEOUS PETIT IONS PRAYING FOR RECALLING THE ORDER OF THIS TRIBUNAL DA TED 15.06.2016. 2. SHRI GOPAL RAO, THE LD. REPRESENTATIVE FOR THE A SSESSEE SUBMITTED THAT THE ASSESSEE LEFT THE PREMISES TEMPO RARILY. 2 MP NOS. 62 & 63/MDS/2016 THEREFORE NOTICE ISSUED BY THIS TRIBUNAL WAS RETURN ED WITH AN ENDORSEMENT LEFT. HENCE THE ASSESSEE COULD NOT A PPEAL BEFORE THIS TRIBUNAL. ACCORDING TO THE LD. REPRESENTATIVE , THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL. TH EREFORE AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. WE HEAR D SHRI S. MOHD. MUSTAFA, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. 3. ADMITTEDLY THE NOTICE OF HEARING ISSUED BY THIS TRIBUNAL WAS RETURNED BY THE POSTAL AUTHORITIES WITH AN ENDORSEM ENT LEFT. THE ASSESSEE NOW CLAIMS THAT HE TEMPORARILY LEFT THE PR EMISES AND PRAYED FOR AN OPPORTUNITY TO ARGUE THE CASE ON MERI T. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT WHEN THE ASSESSEE TEMPORARILY LEFT THE PREMISES, THE NOTICE COULD NOT HAVE BEEN SERVED . THEREFORE THE ASSESSEE COULD NOT HAVE THE KNOWLEDGE OF DATE OF HE ARING. THEREFORE THERE WAS A SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 15.06.201 6, WHEN THE APPEAL IS TAKEN UP FOR HEARING. THEREFORE IN EXERC ISE OF THE POWERS CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 15.06.2016 IS HEREBY RECALLED. NOW, THE APPE ALS OF THE ASSESSEE IN ITA NO.563 & 564/MDS/2016 STANDS RESTOR ED ON THE FILE 3 MP NOS. 62 & 63/MDS/2016 OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEALS FOR FINAL DISPOSAL ON 02.08.2017. IT MAY NOT BE NECESSARY F OR THE REGISTRY TO ISSUE NOTICE OF HEARING ONCE AGAIN. IN OTHER WORD S, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING DATED 0 2.08.2017. 5. WITH THE ABOVE OBSERVATION, BOTH THE MISCELLANEO US PETITIONS OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH MAY, 2017 AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, /DATED, THE 26 TH MAY, 2017. JR. /COPY TO: 1. APPLICANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT, 5. ! /DR 6. '#$ /GF.