V. Jaisankar v. The Assistant Commissioner of Income-tax, Central Circle II(5), Chennai
[Citation -2016-LL-0923-191]

Citation 2016-LL-0923-191
Appellant Name V. Jaisankar
Respondent Name The Assistant Commissioner of Income-tax, Central Circle II(5), Chennai
Court ITAT-Chennai
Relevant Act Income-tax
Date of Order 23/09/2016
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags recalling order • good and sufficient cause
Bot Summary: Shri T.T.Durairaj Kandiar, the learned representative for the assessee submitted that the notice of hearing issued by this Tribunal was not received by the assessee and it was received by somebody else and the same was not 2 M.A.No. The assessee could not appear before this Tribunal when the appeal was taken up for hearing on 13.06.2016. The learned representative submitted that one more opportunity may be given to the assessee to argue the case on merit. On the contrary, Shri Shiva Srinivas, the learned department representative submitted that there is no reasonable cause on the part of the assessee for not appearing before this Tribunal on 13.06.2016 when the appeal was taken up for hearing. Having heard the learned representative for the assessee and the learned department representative, this Tribunal is of the considered opinion that the non appearance of the assessee is not due to negligence. Because the notice of hearing was received by somebody else and not by the assessee. With the above observations, the miscellaneous petition filed by the assessee stands allowed.


IN INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHENNAI BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER M.A.No.174/Mds/2016 in I.T.A.No.884/Mds/2016] Assessment Year : 2010-11 Shri V.Jaisankar, Assistant Commissioner of No.47, Manappa Mudali Street, v. Income Tax, Korukkupet, Central Circle II(5), Chennai 600 021. Chennai 600 034. PAN: AFJPJ 2692 B (Applicant) ( Respondent) Applicant by : Shri T.T.Durairaj Kandiar, F.C.A. Respondent by : Shri Shiva Srinivas, JCIT Date of Hearing : 23.09.2016 Date of Pronouncement : 23.09.2016 O R D E R assessee filed present miscellaneous petition praying for recall of order of this Tribunal dated 13.06.2016. 2. Shri T.T.Durairaj Kandiar, learned representative for assessee submitted that notice of hearing issued by this Tribunal was not received by assessee and it was received by somebody else and same was not 2 M.A.No.174/Mds/2016 brought to notice of assessee. Therefore, assessee could not appear before this Tribunal when appeal was taken up for hearing on 13.06.2016. learned representative submitted that one more opportunity may be given to assessee to argue case on merit. 3. On contrary, Shri Shiva Srinivas, learned department representative submitted that there is no reasonable cause on part of assessee for not appearing before this Tribunal on 13.06.2016 when appeal was taken up for hearing. Having heard learned representative for assessee and learned department representative, this Tribunal is of considered opinion that non appearance of assessee is not due to negligence. But, because notice of hearing was received by somebody else and not by assessee. This Tribunal is of considered opinion that there was reasonable cause on part of assessee for not appearing before this Tribunal when appeal was taken up for hearing on 13.06.2016. Therefore, in exercise of powers conferred on this Tribunal under proviso to Rule 24 of Income-tax (Appellate Tribunal) Rules, 1963, order of this Tribunal dated 13.06.2016 is hereby recalled. 4. Now appeal of assessee in ITA No.884/Mds/2016 stands restored on file of this Tribunal. registry is directed to post appeal for final disposal on 22.11.2016. Since date of hearing is announced in open court in presence of both parties, notice of hearing need not be 3 M.A.No.174/Mds/2016 issued to either party for hearing on 22.11.2016. In other words, copy of this order shall be treated as notice for hearing. 5. With above observations, miscellaneous petition filed by assessee stands allowed. Order pronounced on 23rd September, 2016 at Chennai. Sd/- (N.R.S. Ganesan) Judicial Member Chennai, Dated, 23rd September, 2016. sp. Copy to: 1. Applicant 2. Respondent 3. CIT(A) 4. CIT, 5. DR 6. /GF. V. Jaisankar v. Assistant Commissioner of Income-tax, Central Circle II(5), Chennai
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