S. PANNEERSELVAM,CHENNAI V. ITO, NCC-10(3), CHENNAI

MA 149/CHNY/2025

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The case involves S. Panneerselvam, the appellant, who filed a miscellaneous application against an exparte order passed by the Income Tax Appellate Tribunal. The exparte order was related to the assessment year 2018-19. The appellant's advocate argued that the assessee was not notified of the change in the hearing date, which was moved to an earlier date without proper communication to the assessee, resulting in his non-appearance. The respondent, represented by Ms. Gouthami Manivasagam, JCIT, did not object to the recall of the order. The Tribunal, after considering the submissions and the order sheet entries, decided to recall the exparte order and reschedule the hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782429 (ITAT-CHENNAI)
• Duration Of Justice: 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 10-10-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: BALASUBRAMANIAN
• Keywords: Opportunity of being heard

Judgement Text

"आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B SMC’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ क े समƗ Before S.S. Viswanethra Ravi, Judicial Member M.A. No. 149/Chny/2025 [In I.T.A. No.1688/Chny/2025] िनधाŊरण वषŊ/Assessment Year: 2018-19 S. Panneerselvam, No. 11, Vivek Nagar, Kolathur, Chennai 600 099. [PAN: AINPP3051B] Vs. The Income Tax Officer, Non Corporate Circle 10(3), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Balasubramanian, Advocate ŮȑथŎ की ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/ Date of hearing : 24.10.2025 घोषणा की तारीख /Date of Pronouncement : 28.10.2025 आदेश /O R D E R By this Miscellaneous Application, the assessee seeks to recall the exparte order dated 09.09.2025 passed by the Tribunal in ITA No. 1688/Chny/2025 relevant to the assessment year 2018-19. 2. The ld. AR Shri Balasubramanian, Advocate, by referring to order sheet entry at item 4 of the main appeal and submits that the Bench initially adjourned the appeal for hearing on 25.09.2025, but however, as per item 5 of the order sheet entry, the Bench preponed the hearing on 04.09.2025, which was not informed the assessee either e-mail or notice Printed from counselvise.com M.A. No.149/Chny/25 2 through post, thereby, the assessee did not put his appearance on the day of hearing. Thus, the ld. AR prayed to afford an opportunity of being heard to the assessee by recalling the exparte order of the Tribunal dated 09.09.2025. The ld. DR Ms. Gouthami Manivasagam, JCIT did not report any objection. Considering the submissions of the ld. AR and the ld. DR as well as on perusal of the entries in the order sheet of the main appeal, we deem it proper to recall the order dated 09.09.2025 passed by this Tribunal and post the appeal for hearing on 06.11.2025. Since the same is pronounced in the open Court, separate hearing notice is dispensed with. 3. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced on 28th October, 2025 at Chennai. Sd/- (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 28.10.2025 Vm/- Printed from counselvise.com M.A. No.149/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 "