K.Syed Zakir Hussain, CHENNAI v. ITO, CHENNAI

MA 69/CHNY/2015 | 2009-2010
Pronouncement Date: 31-07-2015

Appeal Details

RSA Number 6921724 RSA 2015
Assessee PAN BAIPS5014F
Bench Chennai
Appeal Number MA 69/CHNY/2015
Duration Of Justice 2 month(s) 19 day(s)
Appellant K.Syed Zakir Hussain, CHENNAI
Respondent ITO, CHENNAI
Appeal Type Miscellaneous Application
Pronouncement Date 31-07-2015
Appeal Filed By Assessee
Bench Allotted A
Assessment Year 2009-2010
Appeal Filed On 11-05-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . . . . ! ' # $ [ BEFORE SHRI N.R.S. GANESAN JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ] M.P.NO.6 9 /MDS/2015 [IN I.T.A.NO.2261/MDS/2013] / ASSESSMENT YEAR : 2009-10 SHRI K. SYED ZAKIR HUSSAIN 16/33 THANDAVAN STREET PURASWALKAM CHENNAI 600 007 VS. THE INCOME TAX OFFICER WARD XIV(2) CHENNAI [PAN BAIPS 5014 F] ( PETITIONER ) (RESPONDENT) PETITIONER BY : SHRI K. SYED ZAKIR HUSSSAIN ADVOCATE & ASSESSEE RESPONDENT BY : SHRI P. RADHAKRISHNAN JCIT !'# / DATE OF HEARING : 31-07-2015 $% !'# / DATE OF PRONOUNCEMENT : 31-07-2015 / O R D E R PER N.R.S. GANESAN JUDICIAL MEMBER THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PET ITION TO RECALL THE ORDER OF THIS TRIBUNAL DATED 16.4.2015. 2. SHRI K.SYED ZAKIR HUSSAIN THE ASSESSEE SUBMITTED THAT ON 16.4.2015 HE WAS VERY MUCH AVAILABLE IN THE TRIBUNA L. SINCE HE WAS A M.P.NO.69/15 :- 2 -: JUNIOR ADVOCATE AND NOT FAMILIAR WITH THE COURT PRO CEEDINGS HE WAS SITTING IN THE OTHER COURT HALL THEREFORE HE COUL D NOT APPEAR BEFORE THE TRIBUNAL. THE ASSESSEE SUBMITTED THAT AN OPPO RTUNITY MAY BE GIVEN TO PRESENT THE CASE ON MERIT. 3. WE HEARD SHRI P. RADHAKRISHNAN LD. DEPARTMENTAL REPRESENTATIVE ALSO. ACCORDING TO THE LD. DR THER E WAS NO REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARI NG BEFORE THIS TRIBUNAL ON 16.4.2015. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. APP ARENTLY THE ASSESSEE IS A JUNIOR ADVOCATE AND HE CLAIMS THAT H E WAS NOT FAMILIAR WITH THE COURT PROCEEDINGS AND SITTING IN THE OTHER COURT HALL BY MISTAKE WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 16.4.2015. WE HAVE NO REASON TO DISBELIEVE THIS PLEA OF THE ASSE SSEE. MERELY BECAUSE BY MISTAKE THE ASSESSEE COULD NOT APPEAR B EFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSEE SHOULD NO T BE MADE TO SUFFER. THEREFORE IN EXERCISE OF THE POWER CONFER RED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME TAX (APPELLA TE TRIBUNAL) RULES 1963 THE ORDER OF THIS TRIBUNAL DATED 16.4.2015 IS HEREBY RECALLED. NOW THE APPEAL OF THE ASSESSEE IN I.T.A.NO.2261/MD S/2013 IS M.P.NO.69/15 :- 3 -: RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 22.9.2015. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE NOTICE OF HEARING. THE COPY OF T HIS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 22.9.2015. 5. WITH THE ABOVE OBSERVATION THE MISCELLANEOUS PETIT ION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING 31 ST JULY 2015 AT CHENNAI SD/- SD/- ( . ! ) (A. MOHAN ALANKAMONY) ' / ACCOUNTANT MEMBER ( . . . ) ) (N.R.S. GANESAN) / JUDICIAL MEMBER '() / CHENNAI *+ / DATED: 31 ST JULY 2015 RD -+(. /!0123 45(2! / COPY TO: 1 . PETITIONER 4. -6 -6 7! / CIT 2. /869: / RESPONDENT 5. 2;<=6 /!> / DR 3. -6 -6 7! (43=1) / CIT(A) 6. <@ A1 / GF