Appeal details
Counselvise Citation
[2023] 102 COUNSELVISE.COM (IT) 8744 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 26 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
02-11-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
C
Next Hearing Date
02-11-2023
Assessment Year
2017-2018
Appeal Filed On
07-03-2023
Judgement Text
आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member M.P. No. 68/Chny/2023 [In I.T.A. No.1013/Chny/2022] िनधाŊरण वषŊ/Assessment Year: 2017-18 Shri Sengoda Gounder Natarajan, 6/93A, Vasuvampalayam, Kodarasampalayam PO, Kand Paramathivelur Taluk, Namakkal, Tamil Nadu 637 203. [PAN:ADMPN9251H] Vs. The Income Tax Officer, Ward 2, Namakkal. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri N. Arjunraj, C.A. ŮȑथŎ की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 03.11.2023 घोषणा की तारीख /Date of Pronouncement : 03.11.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the assessee seeks to recall the order passed by the Tribunal in I.T.A. No. 1013/Chny/2022 dated 24.01.2023 relevant to the assessment year 2017-18. Against the appeal order, the assessee preferred miscellaneous petition and the miscellaneous petition was dismissed vide order in MP No. 68/Chny/2023 dated 12.05.2023. Against the MP order passed by the Tribunal, the assessee went in appeal before the Hon’ble Madras High Court. Vide M.P. No.68/Chny/23 2 order in T.C.A. No. 286 of 2023 dated 14.06.2023, the Hon’ble Madras High Court has passed the following orders: 5. Considering the submissions made by the learned counsel on either side and taking note of the facts and circumstances of th case, more particularly, that the appellant has not at all made his submissions before either of the authorities, this court, in the interest of justice, is included to provide a last opportunity to the appellant to place his oral and written submissions to the Tribunal. As such, the order dated 12.05.2023 passed by the Tribunal in M.A. No. 68/Chny/2023 (ITA No. 1013/Chny/2022) is set aside and the matter is remanded to the Tribunal for fresh consideration, after providing an opportunity of hearing to the appellant by giving advance notice. In the event of the failure of the appellant to appear before the Tribunal on the date of hearing that will be fixed by the Tribunal, appropriate orders be passed, on merits and in accordance with law. Such an exercise shall be completed within a period of 12 weeks from the date of receipt of a copy of this order. 2. In view of the above directions of the Hon’ble Madras High Court and by following the same, we heard both the sides and recall the appeal order of the Tribunal passed in I.T.A. No. 1013/Chny/2022 dated 24.01.2023 and post the appeal for hearing on 08.11.2023. 3. In the result, the MP filed by the assessee is allowed. Order pronounced in the open Court on 03 rd November, 2023 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 03.11.2023 Vm/- M.P. No.68/Chny/23 3 आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.
AI Insights
The case involves Shri Sengoda Gounder Natarajan, the appellant, who sought to recall an earlier order of the Income Tax Appellate Tribunal concerning the assessment year 2017-18. Initially, the Tribunal dismissed the appellant's miscellaneous petition. Subsequently, the appellant appealed to the Hon'ble Madras High Court, which found that the appellant had not been given a fair opportunity to present his submissions. Consequently, the High Court set aside the Tribunal's earlier order and remanded the matter back to the Tribunal for fresh consideration, instructing the Tribunal to provide a hearing opportunity to the appellant.
