R.Velusamy, Namakkal V. DCIT, Salem

MA 94/CHNY/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1991 (ITAT-CHENNAI)
• Duration Of Justice: 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-06-2014
• Assessment Year: 2010-2011
• Appeal Filed On: 06-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: G BASKAR
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , ! , ' # BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P..94/MDS./2014 ./ I.T.A.NO.257/MDS./2014 ( / ASSESSMENT YEAR :2010-11 ) SHRI R.VELUSAMY , 85,SALEM ROAD, NAMAKKAL 637 001. VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE I1, SALEM 636 007. PAN AAKPV 8062 H ( !$ / APPELLANT ) ( %&!$ / RESPONDENT ) / APPELLANT BY : SHRI G.BASKAR,ADVOCATE / RESPONDENT BY : SHRI N.MADHAVAN, JCIT D.R / DATE OF HEARING : 20.06.2014 ! /DATE OF PRONOUNCEMENT : 20.06.2014 ' / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN ITA MP NO.94/MDS/14 2 NO.257/MDS./2014 DATED 1 ST APRIL, 2014 PASSED EX PARTE FOR NON- APPEARANCE. 2. THE ASSESSEE HAS MADE THE FOLLOWING WRITTEN SUBM ISSIONS BEFORE US:- 2. I STATE THAT ALTHOUGH I RECEIVED THE NOTICE OF HEARING FROM THE HONBLE TRIBUNAL, I FORGOT TO SEND IT TO MY AUD ITOR, MR.VIJAYAN, CHARTERED ACCOUNTANT; AND THEREFORE, HE COULD NOT ARRANGE FOR REPRESENTATION OF MY CASE ON THE DATE O F HEARING. THIS HONBLE TRIBUNAL HAD DISMISSED THE APPEAL FILE D FOR NON- PROSECUTION. 3. IT IS SUBMITTED THAT NON-APPERANCE ON THE DATE O F HEARING WAS NEITHER WILLFUL NOR DELIBERATE BUT DUE TO THE R EASONS STATED ABOVE. I WOULD BE PUT TO SERIOUS HARDSHIP AND IR-RE PAIRABLE INJURY IF THE ORDER IS NOT RECALLED. IT IS HENCE PR AYED THAT THE HONBLE TRIBUNAL BE PLEASED TO: A. RECALL THE ORDER DATED 1 ST APRIL 2014 IN ITA NO.257/2014 B. POST THE APPEAL FOR HEARING IN ACCORDANCE WITH LAW; AND C. PAS SUCH ORDER AS THE CIRCUMSTANCE OF THE CASE M AY WARRANT AND THUS RENDER JUSTICE. 3. LD.AR ARGUED BEFORE US STATING THAT FOR THE AFO RE SAID REASONS THE ASSESSEE MAY BE PROVIDED WITH ONE MORE OPPORTUN ITY TO PRESENT MP NO.94/MDS/14 3 HIS CASE AND THEREFORE THE EX-PARTE ORDER OF THE TR IBUNAL MAY BE RECALLED, ON THE OTHER HAND THE LD. D.R STOUTLY OBJ ECTED TO THE SUBMISSIONS OF THE LD.AR. 4. AFTER HEARING BOTH THE SIDES AND PERUSING THE AF FIDAVIT FILED BY THE LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THER E WAS REASONABLE CAUSE FOR THE ABSENCE OF THE ASSESSEE AND HIS REPR ESENTATIVE AT THE TIME OF HEARING OF THE APPEAL ON 01.04.14. 3. AFTER HEARING BOTH SIDES, IN THE IN THE INTERES T OF JUSTICE WE HEREBY RECALL THE APPEAL AND POST THE CASE FOR FRESH HEARI NG ON 17/09/2014. SINCE BOTH THE PARTIES ARE INTIMATED IN THE OPEN CO URT, NOTICE NEED NOT BE SERVED. THEREFORE, IN THE IN THE INTEREST O F JUSTICE WE HEREBY RECALL THE APPEAL AND POST THE CASE FOR FRESH HEARI NG ON 17/09/2014. SINCE BOTH THE PARTIES ARE INTIMATED IN THE OPEN CO URT, NOTICE NEED NOT BE SERVED. MP NO.94/MDS/14 4 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSIO N OF HEARING ON 20 TH JUNE, 2014. ( VIKAS AWASTHY ) ( A.MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 20 TH JUNE, 2014. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE