Shri M. Sathiyamurthy, CHENNAI V. ACIT, CHENNAI

MA 64/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0990 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1996-1997
• Appeal Filed On: 06-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: R PREMALATHA
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.64/CHNY/2018 IN I.T.A.NO.2138/MDS/2013 ( / ASSESSMENT YEAR :1996-97) SHRI M. SATHIYAMURTHY, TAMILSOLAI, NO.21, 2NDFLOOR, DR.NATESAN ROAD, ASHOK NAGAR, CHENNAI 600 083. VS THE ACIT, SALARY WARD I, CHENNAI. PAN: AALPS3267J ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : MS. R. PREMALATHA, ADVOCATE /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 07.09.2018 /DATE OF PRONOUNCEMENT : 07.09.2018 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.2138/MDS/2013 DATED 03.04.2014 FOR THE ASSESSMENT YEAR 1996-97 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE WAS SUFFERING FROM VARIOUS AILMENTS INCLUDING HEART ATTACK AND IS IN CONSTANT MEDICAL CARE FROM 05.11.2013 TO TILL DATE. THEREFORE THE ASSESSEE COULD NOT CONTACT HIS COUNSEL FOR PURSUING THE APPEAL. IT WAS THEREFORE PLEADED THAT THE 2 MP NO.64/CHNY/2018 ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUNITY OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 03.04.2014. 3. THE LD. D.R STRONGLY OPPOSED TO THE SUBMISSION OF THE LD.AR AND REQUESTED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAD A REASONABLE CAUSE FOR NOT APPEARING BEFORE THE BENCH ON 03.04.2014. THEREFORE, IN THE INTEREST OF JUSTICE, WE HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD BY RECALLING THE ORDER OF THE TRIBUNAL DATED 03.04.2014 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 13.11.2018. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH SEPTEMBER, 2018 AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 7 TH SEPTEMBER, 2018 RSR . /COPY TO: 1. /APPLICANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF.