D.Ashokmani, Thiruvallur V. ITO Ward 2, Kancheepuram

MA 87/CHNY/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 3519 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 22-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N V BALAJI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . . . , , # BEFORE SHRI N.R.S. GANESAN , JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBE R M.P NO.87/CHNY/2019 ( . / ITA NO.2595/MDS/2018) $ $ /ASSESSMENT YEAR: 2013-14 SHRI D.ASHOKMANI, NEW NO.2/972N, OLD NO.486, ST. PERUMAL NAGAR, VEPPAMPATTU, TIRUVALLUR 602 204. VS. INCOME TAX OFFICER, WARD-2, THIRUVALLUR. [PAN: AIUPA 0853H] ( &$ /PETITIONER) ( / RESPONDENT ) &$ ( /PETITIONER BY : SHRI N.V. BALAJI, ADVOCATE &*+ ( /RESPONDENT BY : SHRI SRIDHAR DORA, JCIT ( /DATE OF HEARING : 14.06.2019 ( / DATE OF PRONOUNCEMENT : 14.06.2019 / O R D E R PER SHRI S. JAYARAMAN, ACCOUNTANT MEMBER : THE ASSESSEE FILED THIS MISCELLANEOUS PETITION AGA INST THE ORDER OF THIS TRIBUNAL IN ITA NO.2595/CHNY/2018 DATED 26.02. 2019 PLEADING, INTER ALIA, THAT HE HAD ENGAGED SHRI SUBRAMANIAN, ITP, TO REPRESENT THE CASE BEFORE THE TRIBUNAL AND HANDED OVER THE COPIES, PAP ER BOOK ETC. SINCE, SHRI SUBRAMANIAN HAS UNDERGONE TREATMENT FOR PARTIA L PARALYSIS, DUE TO SUCH ILL-HEALTH, HE COULD NOT ATTEND TO THE TRIBUNA L. THE ASSESSEE WAS MP NO.87/CHNY/2019 :- 2 -: ALSO UNAWARE OF THE FACT THAT HIS AR DID NOT FILE T HE VAKALAT AND THE PAPER BOOK IN ADVANCE. HE IS UNDERSTOOD THAT THE REPRESE NTATIVES ASSISTANT HAD COME TO THE TRIBUNAL WITH AN ADJOURNMENT PETITI ON THAT TOO JUST AFTER THE CASE WAS HEARD. SINCE, THE NON-APPEARANCE OF TH E COUNSEL AND NON- SUBMISSION OF THE RECTIFICATIONS, ETC., WERE BEYOND HIS CONTROL AND THEY ARE NEITHER WILLFUL NOR WANTON, IT IS PLEADED THAT THE HON'BLE TRIBUNAL MAY BE PLEASED TO RECALL ITS ORDER IN ITA NO.2595/CHN Y/2018 DATED 26.02.2019 AND POST THE CASE FOR ADJUDICATION ON ME RITS AND RENDER DUE JUSTICE. PER CONTRA, THE LD. DR SUPPORTED THE ORDE R OF THE TRIBUNAL. 2. WE HEARD THE RIVAL SUBMISSIONS AND FIND MERIT IN THE CONTENTIONS RAISED BY THE ASSESSEE AND HENCE, RECALL THE IMPUGN ED ORDER AND POST THE CASE FOR HEARING ON MERITS ON 19.08.2019 AND THE NOTICE OF HEARING IS DISPENSED IN VIEW OF THIS ORDER. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14TH JUNE, 2 019 IN CHENNAI. SD/- SD/- ( . . . ) ( N.R.S. GANESAN ) /JUDICIAL MEMBER ( . ) (S. JAYARAMAN) /ACCOUNTANT MEMBER MP NO.87/CHNY/2019 :- 3 -: /CHENNAI, 0 /DATED: 14TH JUNE, 2019 . EDN, SR. P.S ( &12 32 /COPY TO: 1. + /APPELLANT 2. &*+ /RESPONDENT 3. 4 ( )/CIT(A) 4. 4 /CIT 5. 2 & /DR 6. $ /GF