Shri Sheshnarayan Bhagat, HUF, Burhanpur V. The ACIT, Khandwa

ITA 498/IND/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2781 (ITAT-INDORE)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 03-06-2010
• Assessment Year: 1992-1993
• Appeal Filed On: 26-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: RAVI SARDA; R TARWALLA C AS
• Section: 154; 15

Judgement Text

PAGE 1 OF 3 - I.T.A.NOS. 495 TO 498/IND/2009 SHESHNARAYAN BHAGAT, KHIRKIYA, BURHANPUR. IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER PAN NO. : AAAHB6103R I.T.A.NOS.495 TO 498/IND/2009 A.YS. : 1989-90 TO 1992-93 SHRI SHESHNARAYAN BHAGAT, HUF, ASSISTANT COMMISSIONER OF INCOME TAX, GANDHI CHOWK, KHIRKIYA BURHANPUR VS KHANDWA APPELLANT RESPONDENT APPELLANT BY : SHRI RAVI SARDA AND SHRI R. TARWALLA, C.AS. RESPONDENT BY : SMT.APARNA KARAN, SR. DR DATE OF HEARING : 03.06.2010 O R D E R PER BENCH ALL THESE APPEALS FILED BY THE ASSESSEE ARISE OUT O F CONSOLIDATED ORDER OF THE LD. CIT(A) DATED 28.8.2009, WHEREIN TH E LD. CIT(A) REJECTED THE APPLICATION FILED BY THE ASSESSEE U/S 154 FOR R ECALLING OF THE APPELLATE ORDER PASSED BY THE LD. CIT(A) ON 11.8.2008, FOR AL L THE YEARS. THE LD. CIT(A) HAS DISMISSED APPLICATION FILED BY THE ASSES SEE U/S 154 BY HOLDING THAT THE APPELLATE ORDER WAS PASSED EX PARTE ON MER ITS AFTER CONSIDERING PAGE 2 OF 3 - I.T.A.NOS. 495 TO 498/IND/2009 SHESHNARAYAN BHAGAT, KHIRKIYA, BURHANPUR. THE SUBMISSIONS MADE BY THE ASSESSEE AND THERE BEIN G NO MISTAKE APPARENT ON RECORD WITHIN THE MEANING OF SECTION 15 4. HENCE, THESE APPEALS WERE NOT MAINTAINABLE. WE FIND THAT THE ORI GINAL APPEALS WERE DISMISSED ON MERITS ON THE DATE , WHEN THERE WAS A PARTIAL LIFTING OF CURFEW IN BURHANPUR DUE TO WHICH THE ASSESSEE COULD NOT REACH TO ARGUE THE CASE BEFORE THE LD. CIT(A). IN OUR VIEW, THOUGH THE ASSESSEE HAS FILED THESE APPEALS U/S 154 AND TECHNICALLY SUCH APPLICAT IONS DO NOT FALL WITHIN THE SCOPE OF PROVISIONS OF SECTION 154 OF THE ACT. HOWEVER, TAKING INTO CONSIDERATION THE EXCEPTIONAL CIRCUMSTANCES PREVAIL ING ON THE DATE OF FINAL HEARING AND HAVING REGARD TO THE POWER OF THE LD. CIT(A) U/S 250(3), WHICH EMPOWERS HIM TO RECALL/RE-HEAR THE ORDER IN E XCEPTIONAL CASES, WE DIRECT THE LD. CIT(A) TO DISPOSE OF ALL THE APPEALS OF THE ASSESSEE ON MERITS AFTER GIVING AN ADEQUATE OPPORTUNITY OF HEAR ING. WE ALSO DIRECT THE ASSESSEE TO FULLY COOPERATE WITH THE DEPARTMENT FOR DISPOSAL OF THESE APPEALS EXPEDITIOUSLY. 2. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE STAN D ALLOWED. PAGE 3 OF 3 - I.T.A.NOS. 495 TO 498/IND/2009 SHESHNARAYAN BHAGAT, KHIRKIYA, BURHANPUR. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 4 TH JUNE, 2010. SD/- SD/- (JOGINDER SINGH) (V. K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 4 TH JUNE, 2010. CPU* 3.6