Shri A.Muralidaran, Bhavani V. ITO, Erode

MA 91/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6550 (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: D
• Next Hearing Date: 17-06-2011
• Assessment Year: 2006-2007
• 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 CHENNAI BENCH D : CHENNAI [BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER] M.P.NO.91/MDS/2011 [ARISING OUT OF I .T.A NO.1294/MDS/2010 ] ASSESSMENT YEAR : 2006-07 SHRI A.MURALIDARAN NO.699, METTUR MAIN ROAD BHAVANI 638 301 VS THE INCOME-TAX OFFICER WARD II(2) ERODE (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI T.S.LAKSHMIVENKATARAMAN RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THROUGH THIS MISCELLANEOUS PETITION, TH E ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THIS TRIBUNAL DATED 17.3. 2011 PASSED EX-PARTE IN ITA NO.1294/MDS/2010 FOR ASSESSMENT YEAR 2006- 07. 2. VIDE LETTER DATED 8.3.2011, THE ASSESSEE HAS RE QUESTED CLUBBING OF THE APPEALS FILED BY HIM AS WELL AS BY THE DEPARTMENT, FOR ASSESSMENT YEARS 2005-06, 2005-06 AND 2007-08. TH E ASSESSEE WAS UNDER THE IMPRESSION THAT IN NORMAL COURSE THE APPE ALS WILL BE CLUBBED AND LISTED FOR HEARING. IN VIEW OF THE ABOVE, HE PRAYED FOR RECALLING OF THE ORDER. M.P 9/2011 :- 2 -: 3. AFTER GOING THROUGH THE RECORDS, WE FIND THAT THERE WAS REASONABLE CAUSE WHICH PREVENTED THE ASSESSEE FROM APPEARING BEFORE THE TRIBUNAL. WE, THEREFORE, RECALL THE TRIBUNAL O RDER IN QUESTION AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING O N 27.6.2011. AS BOTH THE PARTIES NOTED THE DATE, THERE IS NO NEED TO ISS UE NOTICE OF HEARING SEPARATELY. 4. IN THE RESULT, THE MISCELLANEOUS PETITION ST ANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 7.6.2011. (ABRAHAM P GEORGE) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 17 TH JUNE, 2011 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR