P.Vijay Kumar, CHENNAI V. ITO Business Ward XV(3), CHENNAI

MA 64/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9218 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 10 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 20-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Capital Gains

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER M.P. NO. 64/CHNY/2019 [IN I.T.A. NO. 1860/CHNY/2018] / ASSESSMENT YEAR: 2006-07 SHRI P. VIJAY KUMAR, NO. 219, V.G. PANEER NAGAR, MOGAPPAIR, CHENNAI 600 037. [PAN:AAAHV0452M] VS. THE INCOME TAX OFFICER, WARD XV(3), CHENNAI. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI SAROJ KUMAR PARIDA, ADVOCATE / RESPONDENT BY : SHRI SURESH PERIASAMY, JCIT / DATE OF HEARING : 19.02.2021 /DATE OF PRONOUNCEMENT : 19.02.2021 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO. 1860/CHNY/2018 DATED 29.10.2018 RELEVANT TO THE ASSESSMENT 2006-07 BY STATING THAT THE TRIBUNAL DISMISSED THE APPEAL FOR WANT OF RECTIFICATION OF DEFECTS NOTIFIED WITHOUT ADJUDICATING THE APPEAL ON MERITS. IT WAS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT DUE TO THE CIRCUMSTANCES BEYOND HIS CONTROL, THE ASSESSEE WAS UNABLE TO INSTRUCT ITS AUTHORIZED REPRESENTATIVE. IT WAS FURTHER SUBMISSION THAT SINCE THE DEFECTS NOTICED BY THE TRIBUNAL WAS RECTIFIED AND LEGAL ISSUE IS INVOLVED IN THIS APPEAL RELATING TO ASSESSMENT OF LONG TERM M.P. NO. 64/CHNY/19 2 CAPITAL GAINS ON SALE OF PROPERTY, THE LD. COUNSEL PRAYED FOR RECALLING THE EXPARTE ORDER FOR ADJUDICATION ON MERITS BY AFFORDING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. ON THE OTHER HAND, THE LD. DR HAS NOT SERIOUSLY OBJECTED TO THE ABOVE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD. SINCE THE ASSESSEE HAS NOT RECTIFIED THE DEFECTS NOTIFIED BY THE TRIBUNAL, THE SAID APPEAL WAS DISMISSED. NOW, BY CONSIDERING THE DEFECTS RECTIFIED BY THE ASSESSEE AND ACCEPTING THE PETITION, WE RECALL OUR ABOVE EX-PARTE ORDER DATED 29.12.2018 AND POST THE APPEAL ON 24.02.2021 FOR PHYSICAL HEARING, WHICH WAS INFORMED THROUGH VC, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH THE PARTIES. 4. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 19 TH FEBRUARY, 2021 IN CHENNAI. SD/- SD/- (G. MANJUNATHA) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 19.02.2021 VM/- /COPY TO: 1. /APPELLANT, 2. / RESPONDENT, 3. ( )/CIT(A), 4. /CIT, 5. /DR & 6. /GF.