N.S.Rajeshwaran, The Nilgiris V. ITO, Ooty

MA 91/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4454 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 11-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: A M UBEIDULLA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . . . , . , % BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.91/MDS/2016 ( ./ IN I.T.A.NO.456/MDS/2015 ( / ASSESSMENT YEAR : 2007-08 ) MR.N.S.RAJESHWARAN 8/33. NANJAND VILLAGE, NANJANAD POST, THE NILGIRIS-643 004. VS THE INCOME TAX OFFICER, BUSINESS WARD-I(1) OOTY. PAN: AGSPN2154L (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. A.M.UBEIDULLA, FCA /RESPONDENT BY : MR. A.V.SREEKANTH, JCIT /DATE OF HEARING : 1 ST JULY, 2016 /DATE OF PRONOUNCEMENT : 1 ST JULY, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E PRAYING FOR RECALLING THE EX-PARTE ORDER OF THE TRI BUNAL IN ITA NO.456/MDS/2015 DATED 22.06.2015. 2. BEFORE US, THE LEARNED AUTHORIZED REPRESENTATIVE SUBMITTED THAT THE TRIBUNAL HAD PASSED EX-PARTE ORD ER SINCE THE ASSESSEE NOR HIS REPRESENTATIVE DID NOT APPEAR BEFORE THE BENCH ON THE GIVEN DATE OF HEARING. HE FURTHER SUBM ITTED THE AFFIDAVIT OF THE ASSESSEE WHEREIN IT WAS SWORN THAT THE ASSESSEE DUE TO HIS ILLNESS COULD NOT TRAVEL AND AP PEAR BEFORE THE BENCH IN CHENNAI AS HE WAS LIVING IN A S MALL REMOTE VILLAGE IN NILGIRIS DIST. THE LEARNED AUTHO RIZED 2 MP NO.91/MDS/2016 REPRESENTATIVE THEREFORE PLEADED THAT ONE MORE OPPO RTUNITY MAY BE PROVIDED TO THE ASSESSEE OF BEING HEARD. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE ON THE O THER HAND, VEHEMENTLY OPPOSED TO THE SUBMISSIONS OF THE LEARNED AUTHORIZED REPRESENTATIVE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSED THE MATERIALS AVAILABLE ON RECORD. ON READI NG THE AFFIDAVIT SUBMITTED BY THE ASSESSEE WE ARE OF THE C ONSIDERED VIEW THAT THE ASSESSEE HAD A GENUINE REASON FOR NON - APPEARANCE BEFORE THE BENCH ON THE GIVEN DATE OF HE ARING. THEREFORE, IN THE INTEREST OF JUSTICE AND IN ACCORD ANCE WITH RULE 24 OF APPELLATE TRIBUNAL RULES 1963, WE HEREB Y RECALL THE EXPARTE ORDER OF THE TRIBUNAL DATED 22.06.2015, WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE AND HEREBY DIRECT THE REGISTRY TO POST THE APPEAL FOR F RESH HEARING ON 29.08.2016. SINCE THE NEXT DATE OF HEARI NG IS INTIMATED IN THE OPEN COURT, NOTICE NEED NOT BE ISS UED. 3 MP NO.91/MDS/2016 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 1 ST JULY, 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.MOHAN A LANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED THE 1 ST JULY, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .