M.Kutbudeen, CHENNAI V. ITO, CHENNAI

MA 64/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5699 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-06-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 05-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PAVUNA SUNDARI
• Assessee Lawyers: R PADMANABHAN

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NO. 64/MDS/2017 [IN I.T.A.NO. 2338 /MDS/2016 ] ASSESSMENT YEAR :20 1 2 - 1 3 SHRI M. KUTBUDEEN, NO. 14, MOOKER NALLAMUTHU STREET, MANNADY, CHENNAI 600 00 1. [PAN: A HRPK9338B ] VS. THE INCOME TAX OFFICER , NON - CORPORATE WARD I I ( 3 ) , CHENNAI. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI R. PADMANABHAN, C.A. / RESPONDENT BY : SMT. PAVUNA SUNDARI , J CIT / DATE OF HEARING : 02 . 06 .201 7 / D ATE OF P RONOUNCEMENT : 24 . 07 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EX - PARTE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 2338/MDS/2016 DATED 02.11.20 16 RELEVANT TO THE ASSESSMENT YEAR 2012 - 13 . BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ON THE DAY OF HEARING OF THE APPEAL, THE AUTHORIZED REPRESENTATIVE COULD NOT REACH THE ITAT OFFICE IN TIME DUE TO HEAVY RAIN AND T RAFFIC JAM AND THEREFORE UNABLE TO APPEAR BEFORE THE BENCH TO PRESENT ASSESSEE S CASE . HE ALSO SUBMITTED THAT M.P. NO . 64 /M/ 17 2 NON APPEARANCE BEFORE THE BENCH WAS NEITHER WILFUL NOR WANTON OR NEGLIGENCE AND ACCORDINGLY PRAYED THAT THE EX - PARTE ORDER PASSED BY THE TRIBUNAL DATED 02.11.2016 MAY KINDLY BE RECALLED AND THE APPEAL MAY BE POSTED FOR HEARING. 2. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION FILED BY THE ASSESSE E. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION OF THE ASSESSEE, WE RECALL OUR EX - PARTE ORDER DATED 02.11.2016 AND THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON REGULAR COURSE BY ISSUING NOTICE TO BOT H PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 24 TH JULY, 2017 AT CHENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 24 . 07 .20 1 7 VM/ - M.P. NO . 64 /M/ 17 3 / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.