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Income Tax Appellate Tribunal - Chennai

Gokaldas Kishore Kumar, Chennai vs Dcit, Chennai on 7 July, 2017

आयकर अपील य अ धकरण, 'एस.एम.सी' 'सी' यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , SMC 'C' BENCH, CHENNAI ी ए. मोहन अलंकामणी, लेखा सद य के सम BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER Miscellaneous Petition No.144/Mds/2017 in I.T.A.No.2355/ Mds/2016 ( नधा रण वष / Assessm ent Year:2012-13) Shri Gokaldas Kishore Kumar, Vs The Deputy Commissioner of No.5, 'Marble Arch', Income Tax, Ground Floor, Bishop Wallers Avenue Corporate Circle - 4, (East), Mylapore, Chennai - 600 004. Chennai PAN: AAKPK6281D (Petitioner) ( यथ /Respondent) Applicant by : Shri R. Meenakshi Sundaram, Advocate यथ क ओरसे/Respondent by : Shri V. Sreenivasan, JCIT सन ु वाईक तार ख/Da t e of h e ar in g : 07.07.2017 घोषणाक तार ख /D at e of Pr on o unc em en t : 07.07.2017 आदे श / O R D E R The Miscellaneous Petition is filed by the assessee praying for recalling the order of the Tribunal passed in ITA No.2355/Mds/2016 dated 07.02.2017 passed ex-parte for non-appearance.

2. The learned representative for the assessee submitted before us that the assessee did not receive the notice sent by the Registry intimating the date of hearing. Therefore, the assessee was unable to be present at the time of hearing on 07.02.2017 before the Bench. Hence, it was prayed that one more opportunity may be provided to the assessee by recalling the ex-parte order of the Tribunal. 2 MP No.144/Mds/2017

3. The Ld. D.R strongly opposed to the submission of the assessee and requested for dismissing the miscellaneous petition of the assessee.

4. After hearing both the sides, I'm of the considered view that in the interest of justice, one more opportunity should be provided to the assessee. Accordingly, I hereby grant one more opportunity to the assessee by recalling the order of the Tribunal dated 07.02.2017 and direct the Registry to post the appeal for hearing on 06.09.2017. Since both the parties were intimated in the open Court, 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 07th July, 2017 Sd/-

                                                        ए. मोहन अलंकामणी)
                                                       (ए           ामणी
                                                   (A. Mohan Alankamony)
                                               लेखा सद य/Accountant
                                                    सद य              Member

      चे नई/Chennai,
       दनांक/Dated 07th July, 2017

      JR.
      आ दे श क   त$ल&प अ)े&षत/Copy to:
      1. Applicant             2. Respondent          3. आ यकर आ य*
                                                                  ु त (अपील)/CIT(A)
      4. आ यकर आ य*

ु त/CIT 5. &वभागीय त न.ध/DR 6. गाड फाईल/GF.