Ramprasad Indoria, CHENNAI V. ITO, CHENNAI

MA 92/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5765 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-07-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 24-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: A SRINIVASAN

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NO. 92 /MDS/2017 [IN I.T.A.NO. 13 28/MDS/2016 ] ASSESSMENT YEAR :20 09 - 1 0 SHRI RAMPRASAD INDORIA, [PROP: SHAKTHI STEEL CORPORATION], 4, ELAYAMUDALI STREET, TONDIARPET, CHENNAI 600 0 8 1. [PAN: A A HPR5548K ] VS. THE INCOME TAX OFFI CER , BUSINESS WARD XI I( 1 ), CHENNAI. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI A. SRINIVASAN, FCA / RESPONDENT BY : SHRI B. S AGADEVAN , J CIT / DATE OF HEARING : 2 8 . 0 7 .201 7 / DATE OF P RONOUNCEMENT : 18 . 0 8 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 132 8/MDS/2016 DATED 22 .0 7 .201 6 FO R THE ASSESSMENT YEAR 20 09 - 1 0 FOR WANT OF PROSECUTION. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE PETITIONER HAS SUBMITTED THAT THE ASSESSEE IS AGED 80 YEARS OLD AND VIRTUALLY CLOSED DOWN THE BUSINESS ACTIVITY DUE TO HIS HILL HEALTH AND M.P. NO . 92 /M/ 17 2 LOSSES I NCURRED IN THE BUSINESS. THE NOTICE OF HEARING FOR THE AFORESAID APPEAL HAS NOT REACHED THE ASSESSEE SINCE THE ASSESSEE HAS CLOSED DOWN HIS BUSINESS, HE CHANGED HIS ADDRESS. THE LD. COUNSEL FOR SUBMITTED THAT WHEN THE APPEAL WAS TAKEN UP FOR HEARING , NON - A PPEARANCE WAS UNINTENTIONAL SINCE THE ASSESSEE WAS NOT AWARE ABOUT POSTING OF APPEAL FOR HEARING AND IRREPARABLE DAMAGE WILL BE CAUSED IF THE ASSESSEE IS NOT GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE TRIBUNAL AND PRAYED THAT THE EXPARTE ORDER OF THE TRIBUNAL DATED 22. 07 .201 6 MAY KINDLY BE RECALLED AND POSTED FOR HEARING. 2. THE LD. DR DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITIONS FILED BY THE ASSESSEE. BY CONSIDERING THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION OF THE A SSESSEE, WE RECALL OUR EX - PARTE ORDER DATED 22 .0 7 .201 6 AND POST THE APPEAL FOR HEARING ON 0 5 . 1 0.2017. SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF M.P. NO . 92 /M/ 17 3 HEARING ON THE ORDER SHEET, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIE S. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 18 TH AUGUST , 201 7 AT CHENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 18 . 0 8 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.