Sp.Chockalingam, Karaikudi V. DCIT, Trichy

MA 75/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6537 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 24-06-2011
• Assessment Year: misc
• Appeal Filed On: 12-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH D : CHENNAI [BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER] M.P.NO.75/MDS/2011 [IN I.T.(SS)A NO. 18/MDS/2010 ] BLOCK PERIOD 1987-88 TO 1998-99 UPTO 10.2.1998 SHRI S.P.CHOCKLINGAM C54, FORT STATION ROAD NEE THILLAINAGAR TRICHY 620 018 VS THE DY. CIT CENTRAL CIRCLE I TRICHY 620 001 [PAN - ABAPS4667E] (PETITIONER) (RESPONDENT) PETITIONER BY : NONE RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THIS MISCELLANEOUS PETITION HAS BEEN FILED BY THE ASSESSEE SEEKING RECALLING OF THE TRIBUNAL ORDER DATED 15.2. 2010 PASSED EX- PARTE IN I.T.(SS)A.NO.18/MDS/2010. 2. IN THE MISCELLANEOUS PETITION, IT IS STATED THAT AS THE ASSESSEE HAS SHIFTED TO A NEW PLACE, HE COULD NOT RECEIVE TH E NOTICE OF HEARING FIXING THE APPEAL FOR HEARING ON 15.12.2010, AND TH EREFORE, THE NON- APPEARANCE WAS NEITHER WILLFUL NOR DELIBERATE BUT D UE TO CIRCUMSTANCES BEYOND HIS CONTROL. MP 75/2011 :- 2 -: 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT IT IS A FIT CASE FOR RECALLING OF THE TRIBUNAL ORDER DATED 15.12.201 0. WE RECALL THE TRIBUNAL ORDER IN QUESTION AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 19.9.2011, FOR WHICH NOTICE OF HEARI NG MAY BE SENT BY REGISTERED AD POST TO THE ASSESSEE AT THE NEW ADDR ESS AS MENTIONED IN THE MISCELLANEOUS PETITION. 4. IN THE RESULT, THE MISCELLANEOUS PETITION STANDS A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24.6 .2011. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (HARI OM MARATHA) JUDICIAL MEMBER DATED: 24 TH JUNE, 2011 RD : COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR