Shri C.V.Vadhirajan, CHENNAI V. ACIT, Salem

MA 74/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6533 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-06-2011
• Assessment Year: 1992-1993
• Appeal Filed On: 28-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T S LAKSHMIVENKATARAMAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN JUDICIAL MEMBER .. M.P. NO. 74/MDS/2011 ON M.P. NO.115/MDS/2010 (IN I.T.A. NO. 653/MDS/2009) ASSESSMENT YEAR : 1992-93 SHRI C.V.VADHIRAJAN, VIJAY VISHNU BHAVANAM, NO.20/44A-G2,DURAIRAJ STREET, PAVALANTHANGAL, CHENNAI 600 114. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-II, SALEM-7. PAN ACXPV 4149 G (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI T.S.LAKSHMI VENKATARAMAN DEPARTMENT BY : SHRI SHAJI P. JACOB O R D E R PER ABRAHAM P.GEORGE, ACCOUNTANT MEMBER : THROUGH THIS MISCELLANEOUS PETITION, ASSESSEE SU BMITS THAT IT COULD NOT ENTER APPEARANCE AT THE TIME OF H EARING OF EARLIER MISCELLANEOUS PETITION 115/MDS/2010 ON ACCO UNT OF PAGE 2 OF 4 MP NO.74//MDS/11 NON-RECEIPT OF HEARING NOTICE. EARLIER MISCELLANEO US PETITION WAS FILED BY THE ASSESSEE FOR RECALLING THE ORDER I N ITA NO.653/MDS/09. THE TRIBUNAL HAD DISMISSED THE APPE AL OF ASSESSEE FOR NON-PROSECUTION. 2. NOW WE FIND THAT REASONABLE CAUSE HAS BEEN SHOW N BY THE ASSESSEE FOR NOT ENTERING APPEARANCE ON THE EAR LIER OCCASIONS. WE ARE OF THE OPINION THAT THE APPEAL H AS TO BE RECALLED AND POSTED FOR HEARING ON MERITS. WE ARE OF COURSE AWARE OF THE DECISION OF JURISDICTIONAL HIGH COURT IN THE CASE OF DR.S.PANNERSELVAM VS. ACIT IN [2009] 319 ITR 135(MA D) WHEREIN IT HAS BEEN HELD THAT THERE CAN NOT BE A MI SCELLANEOUS APPLICATION ON A MISCELLANEOUS APPLICATION SINCE RU LE OF MERGER APPLIED. HOWEVER, WE ARE OF THE OPINION THAT THIS DECISION WILL NOT APPLY IN THE INSTANT CASE SINCE T HE EARLIER MISCELLANEOUS APPLICATION WAS DISMISSED IN LIMINE . WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL IN ITA NO.653/MDS/09 AND POST IT FOR HEARING ON 9 TH AUGUST, 2011. THERE SHALL BE NO FURTHER NOTICE TO THE PARTIES. PAGE 3 OF 4 MP NO.74//MDS/11 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE SEVENTEEN TH DAY OF JUNE, 2011. SD/- SD/- ( GEORGE MATHAN ) ( ABRAHAM P. GEORGE ) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 17 TH JUNE, 2011. K S SUNDARAM COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE PAGE 4 OF 4 MP NO.74//MDS/11 DATE INITIALS 1. DRAFT DICTATED ON 2. DRAFT PLACED BEFORE AUTHORITY 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S. 6. KEEP FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE 9. DATE OF DISPATCH OF ORDER