K. S. Kamalakannan v. Assistant Commissioner of Income-tax, Company Circle-IV(4), Chennai
[Citation -2016-LL-1007-57]
| Citation | 2016-LL-1007-57 |
|---|---|
| Appellant Name | K. S. Kamalakannan |
| Respondent Name | Assistant Commissioner of Income-tax, Company Circle-IV(4), Chennai |
| Court | ITAT-Chennai |
| Relevant Act | Income-tax |
| Date of Order | 07/10/2016 |
| Assessment Year | 2003-04 |
| Judgment | View Judgment |
| Bot Summary: | PAN: AACPK59 60K Applicant by : Mr. A.S.Sriraman, Advocate Respondent by : Mr. N.Gopikrishna, JCIT Da t e of h e ar in g : 7th October,2016 D at e of Pr on oun c em ent : 7th October, 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.1243/Mds/2016 dated 16.06.2016 passed in limine for shortage in payment of appeal fee. The learned counsel for the assessee submitted that the defect memo issued by the Registry is now complied with by making the balance payment of appeal fee 9,500/- and a copy of challan is enclosed with the Miscellaneous Petition. The Ld. D.R strongly opposed for recalling the order of the Tribunal. After hearing both the sides, I am 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 appeal was dismissed in limine for non-payment of appeal fee amounting to 9500/-. Now, the assessee has complied with the defect memo by making the balance payment of appeal fee 9,500/-. In the in the interest of justice, I hereby recall the order of the Tribunal dated 16.06.2016 and direct the Registry to post the appeal for hearing on 07.12.2016. In the result, the Miscellaneous Petition filed by the assessee is allowed. |