ITO, Aligarh V. Yogesh Kumar Agarwal (Deepak Agarwal), Aligarh

ITA 282/AGR/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2471 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-03-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 06-07-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.282/AGR/2009 ASST. YEAR: 2003-04 INCOME TAX OFFICER, VS. SHRI YOGESH KUMAR AGRA WAL, WARD 1(4), ALIGARH.. (DEEPAK AGRAWAL), S/O. SHRI SATISH CHANDRA AGRAWAL, MAIN ROAD, JATTARI ALIGARH. (PAN : AFNPA 7731A) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINOD KUMAR, JR. D.R. RESPONDENT BY : NONE ORDER PER H.S. SIDHU, J.M. : THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST TH E ORDER DATED 06.04.2009 PASSED BY THE LD. CIT(A). 2. THE DEPARTMENT HAS FILED THE PRESENT APPEAL ON 0 6.07.2009. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST ACKNOWLEDGEMENT DUE ON THE ADDRESS GIVEN BY THE DEPARTMENT IN COLUMN NO.11 OF FORM NO.36 WHICH HAS BEEN RETURNED BY THE POSTAL AUTHORITY WITH THE REMARK TH AT THE RECIPIENT LIVES OUTSIDE AND THE FAMILY MEMBERS DO NOT WANT TO TELL HIS ADDR ESS, HENCE RETURNED. THIS 2 BENCH ISSUED NOTICE THROUGH THE LD. D.R. FOR 16.03. 2011 I.E. TODAY. THE NOTICE OF HEARING WAS GIVEN TO THE LD. D.R. BUT HE HAS NOT SE RVED IT UPON THE ASSESSEE FOR 16.03.2011 I.E. TODAY AND HAS ALSO NOT GIVEN ANY EX PLANATION WHY THE DEPARTMENT HAS NOT SERVED THE NOTICE UPON THE ASSESSEE. HE HA S ALSO NOT MADE ANY ATTEMPT TO SERVE THE ASSESSEE NOR HAS REQUESTED FOR ADJOURNMEN T. THEREFORE, WE TREAT THE DEPARTMENTS APPEAL AS UN-ADMITTED, AND DISMISS THE SAME IN LIMINE WITH LIBERTY TO THE DEPARTMENT TO FILE APPLICATION FOR RECALLING TH E ORDER AS AND WHEN THEY DESIRE TO SERVE THE NOTICE TO THE ASSESSEE. 3. IN THE RESULT, APPEAL FILED BY THE DEPARTMENT IS DISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 16.03.201 1). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 16 TH MARCH, 2011 3 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRI BUNAL, AGRA TRUE COPY