K.A.Palanisamy v. The Assistant Commissioner of Income-tax, Non-Corporate Ward-4(3), Coimbatore
[Citation -2016-LL-0923-141]
| Citation | 2016-LL-0923-141 |
|---|---|
| Appellant Name | K.A.Palanisamy |
| Respondent Name | The Assistant Commissioner of Income-tax, Non-Corporate Ward-4(3), Coimbatore |
| Court | ITAT-Chennai |
| Relevant Act | Income-tax |
| Date of Order | 23/09/2016 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Bot Summary: | PAN: BGFPP86 06P Applicant by : Mr. S.Parameswaran, ITP Respondent by : Mr. Shiva Srinivas, JCIT Da t e of h e ar in g : 23rd September,2016 D at e of Pr on oun c em ent : 23rd September, 2016 O R D E R Per A. Mohan Alankamony, AM: This Miscellaneous Petition is filed by the assessee praying for recall of the order of the Tribunal in ITA No.319/Mds/2016 dated 05.04.2016 passed ex-parte for non-appearance. The learned counsel for the assessee submitted that since they have sent a petition dated 22.03.2016 by post in compliance with defect memo issued by Registry, they have not appeared before this Tribunal on the earlier occasion i.e. 05.04.2016 under the impression that the rectification petition will enable the admission of appeal and will be taken up for hearing on a subsequent date. 153 /Mds/2016 opportunity may be given to the assessee to pursue the appeal by recalling the ex-parte order. The Ld. D.R strongly opposed for recalling the order of the Tribunal. After hearing both the sides, we are of the view that one more opportunity should be provided to the assessee in order to argue the case before the Tribunal, because on the earlier instance the learned counsel could not genuinely appear before the Bench because of mistaken belief. In the in the interest of justice, we hereby recall the order of the Tribunal dated 05.04.2016 and direct the Registry to post the appeal for hearing on 22.11.2016. In the result, the Miscellaneous Petition filed by the assessee is allowed. |