MR. ANGURAJU SENGOTTUVELAN,SALEM V. ITO, WARD-1, SALEM

MA 177/CHNY/2025

AI Insights

The case revolves around a Miscellaneous Application (M.A. No. 177/Chny/2025) filed by Mr. Anguraju Sengottuvelan, the appellant, seeking to recall an exparte order passed by the Income Tax Appellate Tribunal. The exparte order was issued due to the non-appearance of the appellant's authorized representative, Mr. T.S. Subramaniam, CA, attributed to his ill health. The appellant's counsel, Mr. T.S. Rajaraman, CA, presented a medical certificate to substantiate the claim of illness and requested the recall of the exparte order to allow for a fair hearing. The respondent's counsel, Ms. Kavitha, Addl. CIT, argued that the Tribunal's decision was made on merits. However, the Tribunal, prioritizing natural justice, decided to recall the exparte order and reschedule the hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792290 (ITAT-CHENNAI)
• Duration Of Justice: 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 27-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAVITHA
• Assessee Lawyers: T.S. RAJARAMAN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ क े समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member M.A. No. 177/Chny/2025 [In I.T.A. No.567/Chny/2025] िनधाŊरण वषŊ/Assessment Year: 2011-12 Mr. Anguraju Sengottuvelan, No. 1, Maruthi Vilas, North Street, High School Road, Velur, Namakkal 638 182. [PAN:AYSPS6739A] Vs. The Income Tax Officer, Ward 1(3), Salem. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri T.S. Rajaraman, CA ŮȑथŎ की ओर से/Respondent by : Ms. Kavitha, Addl. CIT सुनवाई की तारीख/ Date of hearing : 02.12.2025 घोषणा की तारीख /Date of Pronouncement : 02.12.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: By way of this Miscellaneous Application, the assessee seeks to recall the exparte order of the Tribunal dated 25.04.2025 passed in ITA No. 567/Chny/2025 for AY 2011-12. 2. The ld. AR Shri T.S. Rajaraman, CA drew our attention to the medical certificate placed on record and submits that due to ill health, the ld. AR Shri T.S. Subramaniam, CA, who was engaged to represent Printed from counselvise.com M.A. No.177/Chny/25 2 the case before the Tribunal, could not put his appearance on the day of hearing of the appeal and thus, non-appearance is neither wilful nor wanton and beyond the control of the authorized representative. The ld. AR further submits that the assessee may be afforded an opportunity of being heard to represent his case before the Tribunal and prayed to recall the exparte order of the Tribunal dated 25.04.2025. 3. The ld. DR Ms. Kavitha, Addl. CIT submits that the Tribunal rightly passed the order on merits. Considering the submissions of the ld. AR and the ld. DR, in the interest of natural justice, we deem it proper to recall the exparte order dated 25.04.2025 passed by this Tribunal and post the appeal for hearing on 17.12.2025. Since the same is pronounced in the open Court, separate hearing notice is dispensed with. 4. In the result, the MA filed by the assessee is allowed. Order pronounced on 02nd December, 2025 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 02.12.2025 Vm/- Printed from counselvise.com M.A. No.177/Chny/25 3 आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. Printed from counselvise.com "