Saraswathi, CHENNAI V. ITO Non Corporate Ward 14(1), CHENNAI

MA 98/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6672 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 29-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNDARAJAN
• Assessee Lawyers: S SRINIRANJANI

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 98/CHNY/2019 [IN I.T.A. NO. 1989/CHNY/2018] ASSESSMENT YEAR: 2012-13 SMT. SARASWATHI, DOOR NO. 68-2, VELLALAR STREET, ALANDUR, CHENNAI 600 088. [PAN:DUVPS4618L] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 14(1), CHENNAI. (PETITIONER) (R ESPONDENT ) PETITIONER BY : MS. S. SRINIRANJANI, ADVOCATE RESPONDENT BY : SHRI SUNDARAJAN, JCIT / DATE OF HEARING : 11.10.2019 /DATE OF PRONOUNCEMENT : 17.10.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.1989/CHNY/2018 DATED 31.10.2018. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE NOTICE OF HEARING FROM THE REGISTRY OF THE TRIBUNAL APPEARS TO HAVE BEEN RECEIVED BY THE DOMESTIC HELPER IN THE ABSENCE OF THE ASSESSEE SINCE THE ASSESSEE WAS ON A SHORT TRIP TO HIS HOME TOWN AND RETURNED BACK ONLY AFTER THE DATE OF HEARING. IT WAS FURTHER SUBMISSION THAT NON-APPEARANCE BEFORE THE TRIBUNAL IS NEITHER WILFUL NOR WANTON BUT ONLY FOR M.P. NO. 98/CHNY/19 2 THE GENUINE REASONS AND THUS, PRAYED THAT THE ABOVE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED AND THE PETITIONER MAY BE GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE TRIBUNAL. 3. ON THE OTHER HAND, THE LD. DR SUBMITTED THAT THE APPEAL OF THE REVENUE WAS DECIDED ON MERITS AND OBJECTED TO THE ABOVE SUBMISSIONS OF THE LD. COUNSEL. 4. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION 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 PUTTING APPEARANCE ON THE DATE OF HEARING OF THE APPEAL. WHILE ACCEPTING THE PETITION, WE RECALL OUR ORDER DATED 31.10.2018 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON REGULAR COURSE AFTER SERVING NOTICE OF HEARING. 5. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 17 TH OCTOBER, 2019 AT CHENNAI. SD/- SD/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 17.10.2019 VM/- M.P. NO. 98/CHNY/19 3 /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.