K.Syed Zakir Hussain, CHENNAI V. ITO, CHENNAI

MA 69/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3169 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 11-05-2015
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Assessee Lawyers: K SYED ZAKIR HUSSSAIN
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . . . , . ! , ' # $ [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] M.P.NO.6 9 /MDS/2015 [IN I.T.A.NO.2261/MDS/2013] / ASSESSMENT YEAR : 2009-10 SHRI K. SYED ZAKIR HUSSAIN 16/33, THANDAVAN STREET PURASWALKAM CHENNAI 600 007 VS. THE INCOME TAX OFFICER WARD XIV(2) CHENNAI [PAN BAIPS 5014 F] ( PETITIONER ) (RESPONDENT) PETITIONER BY : SHRI K. SYED ZAKIR HUSSSAIN, ADVOCATE & ASSESSEE RESPONDENT BY : SHRI P. RADHAKRISHNAN, JCIT !'# / DATE OF HEARING : 31-07-2015 $% !'# / DATE OF PRONOUNCEMENT : 31-07-2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PET ITION TO RECALL THE ORDER OF THIS TRIBUNAL DATED 16.4.2015. 2. SHRI K.SYED ZAKIR HUSSAIN, THE ASSESSEE SUBMITTED THAT ON 16.4.2015 HE WAS VERY MUCH AVAILABLE IN THE TRIBUNA L. SINCE HE WAS A M.P.NO.69/15 :- 2 -: JUNIOR ADVOCATE AND NOT FAMILIAR WITH THE COURT PRO CEEDINGS, HE WAS SITTING IN THE OTHER COURT HALL, THEREFORE, HE COUL D NOT APPEAR BEFORE THE TRIBUNAL. THE ASSESSEE SUBMITTED THAT AN OPPO RTUNITY MAY BE GIVEN TO PRESENT THE CASE ON MERIT. 3. WE HEARD SHRI P. RADHAKRISHNAN, LD. DEPARTMENTAL REPRESENTATIVE ALSO. ACCORDING TO THE LD. DR, THER E WAS NO REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARI NG BEFORE THIS TRIBUNAL ON 16.4.2015. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. APP ARENTLY, THE ASSESSEE IS A JUNIOR ADVOCATE AND HE CLAIMS THAT H E WAS NOT FAMILIAR WITH THE COURT PROCEEDINGS AND SITTING IN THE OTHER COURT HALL BY MISTAKE WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 16.4.2015. WE HAVE NO REASON TO DISBELIEVE THIS PLEA OF THE ASSE SSEE. MERELY BECAUSE BY MISTAKE THE ASSESSEE COULD NOT APPEAR B EFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSEE SHOULD NO T BE MADE TO SUFFER. THEREFORE, IN EXERCISE OF THE POWER CONFER RED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME TAX (APPELLA TE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 16.4.2015 IS HEREBY RECALLED. NOW THE APPEAL OF THE ASSESSEE IN I.T.A.NO.2261/MD S/2013 IS M.P.NO.69/15 :- 3 -: RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 22.9.2015. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE NOTICE OF HEARING. THE COPY OF T HIS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 22.9.2015. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PETIT ION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING 31 ST JULY, 2015 AT CHENNAI SD/- SD/- ( . ! ) (A. MOHAN ALANKAMONY) ' / ACCOUNTANT MEMBER ( . . . ) ) (N.R.S. GANESAN) / JUDICIAL MEMBER '() / CHENNAI *+, / DATED: 31 ST JULY, 2015 RD -+(. /!0123 45(2! / COPY TO: 1 . PETITIONER 4. -6 -6 7! / CIT 2. /869: / RESPONDENT 5. 2;<=6 /!> / DR 3. -6 -6 7! (43=1) / CIT(A) 6. <@ A1 / GF