Orient Builders, CHENNAI V. ACIT Non Corp. Circle 9(1), CHENNAI

MA 7/CHNY/2022

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1663 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 10-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, ‘सी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI ी वी . द ु गा राव, या यक सद य एवं ी जी. मंज ु नाथ, लेखा सद य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER M i s c. App l i c ati on No. 7/ Ch n y/ 2 0 2 2 [ I n I T A N o . 1 4 2 7 / C h n y / 2 0 1 8 ] ( नधा रणवष / A ss e ss m en t Yea r : 2 01 0 - 11 ) M/s. Orient Builders, 23, Police Commissioner’s Office Road Egmore, Chennai-600 008. V s The Assistant Commissioner of Income Tax , Non-Corporate Circle-9(1) Chennai. P A N : A A A F O 0 67 0Q ( ाथ क /Petitioner) ( यथ /Respondent) ाथ क क ओरसे/ Petitioner by : Mr. Manimaran, C.A. यथ क ओरसे/Respondent by : Mr. AR V Sreenivasan, Addl.CIT स ु नवाई क तार ख/D a t e o f h e a r i n g : 01.07.2022 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 01.07.2022 आदेश / O R D E R PER G. MANJUNATHA, AM: This Miscellaneous Petition filed by the assessee is directed against the order of this Tribunal dated 03.01.2022 in ITA No.1427/Chny/2018 relevant to the assessment year 2010- 11 passed ex-parte for non-appearance of the assessee. 2. The learned A.R for the assessee submitted that neither the Chartered Accountant nor his office received any communication regarding dates of hearing and was absolutely unaware of communication being sent from ITAT and hence, could not attend the hearing on various dates mentioned in the 2 M.A. No.7 /Chny/2022 order and also on last date of hearing on 29.12.2021. Further, the mother of the assessee was hospitalized due to Paralysis attack, he could not contact the Chartered Accountants due to Covid-19 pandemic period. The learned A.R further submitted that non-appearance on the date of hearing was neither willful nor wanton, but due to circumstances beyond the control as explained above. In such circumstances, he pleaded that one more opportunity may be granted to the assessee to represent his case before the Tribunal by recalling ex-parte order dated 03.01.2022 and the appeal may be decided on merits. 3. The learned DR has no objection to recall the ex-parte orders passed by this Tribunal. 4. After hearing both the sides and perusing Miscellaneous Petition filed by the assessee, we are of the view that one more opportunity should be provided to the assessee in order to argue its case before the Tribunal. Therefore, in the interest of justice, we recall ex-parte order passed by this Tribunal dated 03.01.2022 in ITA No.1427/Chny/2018. The Registry is hereby directed to post the appeal for hearing in due course. 3 M.A. No.7 /Chny/2022 5. In the result, Miscellaneous Petition filed by the assessee is allowed. Order pronounced in the open court on 1 st July, 2022 Sd/- Sd/- ( वी.द ु गा राव) (जी.मंज ु नाथ) (V.Durga Rao) (G.Manjunatha) या यक सद य /Judicial Member लेखा सद य / Accountant Member चे नई/Chennai, "दनांक/Dated 1 st July, 2022 DS आदेश क त&ल'प अ*े'षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु +त (अपील)/CIT(A) 4. आयकर आय ु +त/CIT 5. 'वभागीय त न1ध/DR 6. गाड फाईल/GF.