S.Prabhu L/H Shri M.Selvaraj, Kancheepuram v. ITO, Kancheepuram

MA 56/CHNY/2014 | 2002-2003
Pronouncement Date: 30-04-2014 | Result: Allowed

Appeal Details

RSA Number 5621724 RSA 2014
Assessee PAN AAOPS9588H
Bench Chennai
Appeal Number MA 56/CHNY/2014
Duration Of Justice 1 month(s) 24 day(s)
Appellant S.Prabhu L/H Shri M.Selvaraj, Kancheepuram
Respondent ITO, Kancheepuram
Appeal Type Miscellaneous Application
Pronouncement Date 30-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 30-04-2014
Date Of Final Hearing 25-04-2014
Next Hearing Date 25-04-2014
Assessment Year 2002-2003
Appeal Filed On 06-03-2014
Judgment Text
IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH CHENNAI. . . !' !' !' !' # # # # $ $ $ $ BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER & SHRI V. DURGA RAO JUDICIAL MEMBER M.P. NOS. 54 55 56 AND 57/MDS/2014 [IN WTA NOS.21 TO 24/MDS/2012] ASSESSMENT YEAR: 2000-01 TO 2003-04 SHRI S. PRABHU L/H SHRI M. SELVARAJ NO.100 M.M. AVENUE KANCHIPURAM. [PAN : AAOPS9588H] VS. THE WEALTH TAX OFFICER WARD I(1) KANCHIPURAM. ( %& %& %& %& / APPELLANT ) ( '(%& '(%& '(%& '(%& / RESPONDENT ) %& ) * / APPELLANT BY : SHRI B. RAMAKRISHNAN C.A. '(%& ) * / RESPONDENT BY : SHRI T.N. BETGERI JCIT ) + / DATE OF HEARING : 25.04.2014 - ) + /DATE OF PRONOUNCEMENT : 30.04.2014 O R D E R PER V. DURGA RAO JUDICIAL MEMBER : BY MEANS OF THESE FOUR MISCELLANEOUS PETITIONS THE ASSESSEE SEEK TO GET RECALLED THE CONSOLIDATED ORDER PASSED BY THE T RIBUNAL IN W.T.A. NOS.21 22 23 AND 24/MDS/2012 DATED 27.06.2012 FOR THE ASS ESSMENT YEARS 2000-01 2001-02 2002-03 AND 2003-04 ON THE GROUND OF NON P ROSECUTION OF THE APPEAL. THE LD. COUNSEL FOR THE ASSESSEE BY REFERR ING TO THE PETITION FILED BY THE ASSESSEE HAS SUBMITTED THAT THE NON-APPEARANCE ON THE DAY OF HEARING WAS NEITHER WILLFUL NOR WANTON AND CIRCUMSTANCES BE YOND HIS CONTROL AND PRAYED FOR RECALLING THE EX-PARTE ORDER OF THE TRIB UNAL. M.P. M.P. M.P. M.P. NO NONO NOS SS S. .. .54 5454 54- -- -57 5757 57/MDS/14 /MDS/14 /MDS/14 /MDS/14 2 2. THE LD. DR DID NOT OBJECT IN CASE THE ORDER OF THE TRIBUNAL IS RECALLED AND APPEAL IS FIXED FOR HEARING. 3. WE HAVE HEARD BOTH SIDES CONSIDERED THE MATERI ALS ON RECORD AND ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. AS SUCH WHILE AC CEPTING THE PETITION OF THE ASSESSEE WE RECALL OUR EX-PARTE ORDER DATED 27.06. 2012 AND FIX THE APPEAL FOR HEARING ON 17.07.2014 AND SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ENDORSED HAVING NOTED THE DATE OF HEARING IN THE OR DER SHEET NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH PARTIES. 4. IN THE RESULT ALL THE MISCELLANEOUS PETITIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON WEDNESDAY THE 30 TH OF APRIL 2014 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (V.DURGA RAO) JUDICIAL MEMBER CHENNAI DATED THE 30.04.2014 VM/- TO: THE ASSESSEE/A.O./CIT(A)/CIT/D.R.