B. Baskaran, Erode v. ITO, Erode

MA 217/CHNY/2016 | 2009-2010
Pronouncement Date: 28-10-2016

Appeal Details

RSA Number 21721724 RSA 2016
Assessee PAN AHXPB9719K
Bench Chennai
Appeal Number MA 217/CHNY/2016
Duration Of Justice 6 month(s) 6 day(s)
Appellant B. Baskaran, Erode
Respondent ITO, Erode
Appeal Type Miscellaneous Application
Pronouncement Date 28-10-2016
Appeal Filed By Assessee
Bench Allotted D
Assessment Year 2009-2010
Appeal Filed On 21-04-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . ! BEFORE SHRI CHANDRA POOJARI ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY JUDICIAL MEMBER M.P. NO.217/MDS./2016 (I.T.A.NO.114/MDS/2014 ASSESSMENT YEAR :2009- 10) MR.B.BASKARAN 26/1 SAMIAPPA GROUNDER LAYOUT GANDHI STREET(OLD VIVEKANANDAN STREET) KASIPALAYAM ERODE 638 002. VS. THE INCOMETAX OFFICER WARD I(4) ERODE. [PAN AHXPB 9719 K ] ( / APPELLANT) ( /RESPONDENT) ' #$ % & / APPELLANT BY : NONE '(#$ % & /RESPONDENT BY : MR.N.MADHAVAN JCIT D.R )* % + / DATE OF HEARING : 07 - 10 - 201 6 -./ % + / DATE OF PRONOUNCEMENT : 28 - 10 - 2016 / O R D E R PER CHANDRA POOJARI ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION FILED BY THE ASSESSE E SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 15.02.2016 IN ITA N O.114/MDS./2014. 2. THE ASSESSEE FILED AN AFFIDAVIT DATED NIL STATIN G THAT NON- APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON T HE DATE OF HEARING I.E. 15.02.2016 WAS DUE TO HIS ILL HEALTH AND NON-A PPEARANCE WAS NEITHER WILLFUL NOR WANTON. HENCE THE ASSESSEE REQ UESTED THE BENCH MA NO.217/16 :- 2 -: THAT IT IS TO BE CONDONED AND THE ORDER OF THE TRIB UNAL TO BE RECALLED FOR FRESH HEARING. THE LD. DR HAS NOT RAISED ANY O BJECTION. 3. AFTER GOING THROUGH THE AFFIDAVIT FILED BY THE A SSESSEE WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN ORDER TO ARGUE ITS CASE BEFORE THE TRIB UNAL BECAUSE DUE TO HIS AILING THE ASSESSEE SHOULD NOT BE PENALIZED. ACCORDINGLY IN THE INTEREST OF JUSTICE WE RECALL EX-PARTE ORDER DATED 15.02.2016. THE REGISTRY IS HEREBY DIRECTED TO POST THE CASE IN THE REGULAR COURSE AND INTIMATE BOTH THE PARTIES. 4. IN THE RESULT THE MISCELLANEOUS PETITION FILED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 28 TH OCTOBER 2016 AT CHENNAI. SD/ - SD/ - ( . ) ( DUVVURU RL REDDY ) ) / JUDICIAL MEMBER ( ! ' ) (CHANDRA POOJARI) # / ACCOUNTANT MEMBER )* / CHENNAI 2) / DATED: 28 TH OCTOBER 2016 K S SUNDARAM 3 % '+4 5 '6 5.+ / COPY TO: 1 . ' #$ / APPELLANT 3. 7+ (' ) / CIT(A) 5. 589 '+): / DR 2. '(#$ / RESPONDENT 4. 7+ / CIT 6. 9; <* / GF