Dhandapani Malliga, CHENNAI V. ITO Non Corporate Ward 13(5), CHENNAI

MA 68/CHNY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4578 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 05-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NETHRAPAL IRS
• Assessee Lawyers: ANAND DEVKUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH : CHENNAI , . , [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] M.P.NO.68/CHNY/2019 (IN S.P. NO.36/CHNY/2019 !' ./I.T.A. NO.336/CHNY/2019. #$% &$ / ASSESSMENT YEAR : 2011-2012. DHANDAPANI MALLIGA, NO.53A, S.P.KOIL NORTH MADA STREET, VADAPALANI, CHENNAI 600 026. VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 13(5) CHENNAI. [PAN BZSPM 1976R] (PETITIONER ) ( /RESPONDENT) PETITIONER BY : SHRI. ANANDDEVKUMAR, C.A. RESPONDENT BY : SHRI. M.S. NETHRAPAL, IRS, JCIT. # ' ( ) /DATE OF HEARING : 17-05-2019 *+&% ( ) /DATE OF PRONOUNCEMENT : 17-05-2019 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE PRAYING FOR RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN S.P. NO.36/CHNY/2019 IN ITA NO.336/CHNY/2019, DATED 18.02.2019 ON THE GROUN D THAT NON APPEARANCE BEFORE TRIBUNAL WHEN THE STAY PETITION W AS CALLED FOR MP 68 /2019 :- 2 -: HEARING IS NEITHER WILLFUL NOR DELIBERATE, BUT FO R THE REASONS BEYOND HIS CONTROL AND THEREFORE EX-PARTE ORDER PASSED BY THIS TRIBUNAL DISMISSING THE STAY PETITION SHOULD BE RECALLED. 2. WE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MISCELL ANEOUS PETITION AND THE IMPUGNED ORDER. WHILE DISPOSING OF THE STAY PETITION NO.36/CHNY/2019 IN ITA NO.336/CHNY/2019 FOR ASSESSM ENT YEAR 2011- 12, THIS TRIBUNAL HAD DISMISSED THE STAY PETITION R EJECTING THE ADJOURNMENT PETITION THE TRIBUNAL HAD PROCEEDED TO DISPOSE OF THE STAY PETITION EX-PARTE CITING THAT COUNSEL BEING O UT OF STATION CANNOT BE REASONABLE GROUND FOR ADJOURNMENT OF HEARING O F THE STAY PETITION, PLACING RELIANCE ON THE DECISION OF HON BLE SUPREME COURT IN THE CASE OF RAM SIROMANI TRIPATI VS. STATE OF U.P. IN CIVIL APP EAL NOS.9142 TO 9144 OF 2010, DATED 07.02.2019 . WE ALSO RECORDED THE FINDING THAT IT IS NOT A FIT CASE FOR GRANT OF STA Y OF OUTSTANDING DEMAND CONSIDERING THE AVERMENTS MADE IN THE STAY PETITION . IN THE PRESENT PETITION, THE PETITIONER COULD NOT POINT OUT ANY MI STAKE APPARENT FROM THE RECORDS, WHICH IS CAPABLE OF BEING RECTIFIED IN THE ORDER PASSED BY THIS TRIBUNAL. HENCE, WE DO NOT FIND ANY MERITS I N THE MISCELLANEOUS PETITION FILED. ACCORDINGLY, MISCELLANEOUS PETITIO N FILED BY THE ASSESSEE IS DISMISSED. MP 68 /2019 :- 3 -: 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 17TH DAY OF MAY, 2019, AT CHE NNAI. SD/- SD/- ( . ! ) (DUVVURU RL REDDY) ' # /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER , #' / CHENNAI -# / DATED: 17TH MAY, 2019. KV . ( /)0 1' !2 1&) / COPY TO: 1 . !' 34 / APPELLANT 3. 5) (!' ) / CIT(A) 5. 1 89 /)#: / DR 2. /;34 / RESPONDENT 4. 5) / CIT 6. 9$ <' / GF