S. Shenthaamarai, CHENNAI v. Dy. Commissioner of Gift Tax, CHENNAI

MA 213/CHNY/2016 | 1995-1996
Pronouncement Date: 21-10-2016 | Result: Allowed

Appeal Details

RSA Number 21321724 RSA 2016
Assessee PAN AFAPS7276R
Bench Chennai
Appeal Number MA 213/CHNY/2016
Duration Of Justice 2 month(s) 9 day(s)
Appellant S. Shenthaamarai, CHENNAI
Respondent Dy. Commissioner of Gift Tax, CHENNAI
Appeal Type Miscellaneous Application
Pronouncement Date 21-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Assessment Year 1995-1996
Appeal Filed On 12-08-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C B ENCH CHENNAI . ! ' . # % & BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY JUDICI AL MEMBER MISCELLANEOUS PETITION NO.213/MDS/2016 IN G.T.A.NO.01/MDS/2015 ( / ASSESSMENT YEAR :1995-96) MR.S.SHENTHAAMARAI FLAT NO.GB JAIN FLATS 46 KOTHARI ROAD NUNGAMBAKKAM CHENNAI-34. VS THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II(1) CHENNAI. PAN:AFAPS7276R (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. N.DEVANATHAN ADVOCATE /RESPONDENT BY : MR. A.V.SREEKANTH JCIT /DATE OF HEARING : 21 ST OCTOBER 2016 /DATE OF PRONOUNCEMENT : 21 ST OCTOBER 2016 / O R D E R PER A. MOHAN ALANKAMONY AM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSES SEE PRAYING FOR RECALL OF THE ORDER OF THE TRIBUNAL IN GTA NO.01/MDS/2015 DATED 02.11.2015 FOR THE ASSESSME NT YEAR 1995-96 PASSED EX-PARTE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON THE EAR LIER OCCASION I.E. 02.11.2015 BY OVERSIGHT. THEREFORE H E PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSES SEE TO PURSUE THE APPEAL BY RECALLING THE EX-PARTE ORDER. 2 M.P.NO.213 /MDS/2016 3. THE LD. D.R STRONGLY OPPOSED FOR RECALLING THE O RDER OF THE TRIBUNAL. 4. AFTER HEARING BOTH THE SIDES WE ARE OF THE VI EW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE THE CASE BEFORE THE TRIBUNAL BECAUSE ON T HE EARLIER INSTANCE THE LEARNED COUNSEL COULD NOT GENUINELY AP PEAR BEFORE THE BENCH. THEREFORE IN THE IN THE INTERES T OF JUSTICE WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 02 .11.2015 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEAR ING ON 22.11.2016. SINCE BOTH THE PARTIES WERE PRESENT HE ARING NOTICE NEED NOT BE ISSUED. 5. IN THE RESULT THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 21 ST OCTOBER 2016 SD/- SD/- ( ! ' . # ) ( . ) ( DUVVURU RL REDDY ) ( A. MOHAN ALANKAMONY ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /CHENNAI # /DATED 21 ST OCTOBER 2016 SOMU '( +( /COPY TO: 1. APPELLANT 2. RESPONDENT 3. () /CIT(A) 4. /CIT 5. ( 1 /DR 6. /GF .