D.Sathyanarayanan, CHENNAI v. ITO, CHENNAI

MA 35/CHNY/2010 | 2004-2005
Pronouncement Date: 06-08-2010 | Result: Allowed

Appeal Details

RSA Number 3521724 RSA 2010
Assessee PAN AMKPS4746F
Bench Chennai
Appeal Number MA 35/CHNY/2010
Duration Of Justice 5 month(s) 13 day(s)
Appellant D.Sathyanarayanan, CHENNAI
Respondent ITO, CHENNAI
Appeal Type Miscellaneous Application
Pronouncement Date 06-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 06-08-2010
Date Of Final Hearing 23-07-2010
Next Hearing Date 23-07-2010
Assessment Year 2004-2005
Appeal Filed On 22-02-2010
Judgment Text
IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI A BENCH CHENNAI. BEFORE SHRI PRADEEP PARIKH VICE-PRESIDENT & SHRI U.B.S. BEDI JUDICIAL MEMBER M.A. NO. 35/MDS/2010 (IN I.TA. NO.1168/MDS/2009) ASSESSMENT YEAR: 2004-05 SHRI D. SATHYANARAYANAN 35 T.H. ROAD CHENNAI 600 021. [PAN: AMKPS4746F] VS. THE INCOME TAX OFFICER SALARY WARD III(4) CHENNAI 600 034. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI M. KARUPPAIAH REVENUE BY : SHRI B. SRINIVAS ORDER PER U.B.S. BEDI J.M. BY MEANS OF THIS MISCELLANEOUS APPLICATION THE AS SESSEE SEEKS TO GET RECALLED THE ORDER PASSED BY THIS TRIBUNAL ON 01.10 .2009 FOR THE ASSESSMENT YEAR 2004-05 IN THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 1168/MDS/2009 ON THE GROUND THAT THE ASSESSEE WAS NOT WELL AND ADMITTED IN THREE DIFFERENT HOSPITALS FOR HEART ATTACK AND FINALLY HE WAS TREATED IN MADR AS MEDICAL MISSION. IT WAS ALSO INFORMED THAT A STUNT WAS PLACED IN HIS HEART AS A PART OF THE TREATMENT AND BECAUSE OF THIS THE ASSESSEE WAS NEITHER BEEN ABLE TO REPLY TO THE DEFECT MEMO NOR COULD BE ABLE TO REPRESENT HIS CASE EITHER BY H IMSELF OR BY THE AUTHORIZED REPRESENTATIVE. HE ALSO FILED MEDICAL REPORTS OF TH REE HOSPITALS WHERE THE ASSESSEE WAS UNDER MEDICAL TREATMENT. MOREOVER DUR ING THE COURSE OF HEARING ON 04.06.2010 THE ASSESSEE HAS FILED PAYMENT RECEI PT OF ` .8753/- DATED 02.06.2010 TOWARDS TRIBUNAL FEE TO MAKE GOOD DEFICI ENCY AND THEREAFTER FILED APPLICATION FOR ADMISSION OF THIS RECEIPT AS EVIDEN CE FOR CONSIDERING THE APPLICATION OF THE ASSESSEE FOR RECALLING OF THE OR DER OF THE TRIBUNAL. SINCE M. M.M. M.A AA A. .. . NO. NO. NO. NO.35 3535 35/MDS/ /MDS/ /MDS/ /MDS/1 11 10 00 0 2 BECAUSE OF THE ILLNESS OF THE ASSESSEE HE COULD NOT ABLE TO PUT IN APPEARANCE BEFORE THE BENCH AT THE TIME OF HEARING OF THE APPE AL IN I.T.A.NO.1168/MDS/2009 WHICH IS A REASONABLE CAUSE IT WAS PRAYED FOR RECAL LING THE ORDER OF THE TRIBUNAL DATED 01.10.2009 WHEREAS THE LD. DR AFTER LOOKING INTO THE DOCUMENTS RELATING TO ILLNESS OF THE ASSESSEE DURING LONG PERIOD DID NOT RAISE ANY OBJECTION IN CASE ORDER OF THE TRIBUNAL IS RECALLED. 2. WE HAVE HEARD BOTH THE SIDES CONSIDERED THE MA TERIAL ON RECORD AND ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. IT IS ALSO FOUND THAT SINCE THE ASSESSEE WAS HOSPITALIZED HE COULD NOT BE ABLE TO RESPOND TO THE DEFECT MEMO ISSUED BY THE TRIBUNAL. SUBSEQUENTLY THE ASSESSEE HAS FILED PAYMENT RECEIP T OF ` .8753/- DATED 02.06.2010 TOWARDS TRIBUNAL FEE ON 04.06.2010 AND A LSO FILED APPLICATION FOR ADMISSION OF THE SAME. THEREFORE CONSIDERING THE ENTIRETY OF FACTS CIRCUMSTANCES AND MATERIAL AVAILABLE ON RECORD WHI LE ACCEPTING THE PETITION OF THE ASSESSEE WE RECALL THE ORDER OF THE TRIBUNAL D ATED 01.10.2009 TO BE HEARD AFRESH ON ADMISSION OF APPEAL AND DIRECT THE REGIST RY TO FIX THE APPEAL FOR HEARING IN THE MONTH OF SEPTEMBER 2010. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ACCEPTED. ORDER PRONOUNCED ON 06.08.2010. SD/- SD/- (PRADEEP PARIKH) VICE-PRESIDENT (U.B.S. BEDI) JUDICIAL MEMBER VM/- DATED :. 06.08.2010. COPY TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.