Rajendra Prasad, Hazaribagh V. ACIT, Hazaribagh

MA 06/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4279 (ITAT-RANCHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 27-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N S KHALKHO
• Section: 254(2); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI, E COURT, AT KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODAR A, JM MA NO. 6/RAN/2019 (ARISING OUT OF ./ITA NO.165/RAN/2016) ( / ASSESSMENT YEAR:2012-13) RAJENDRA PRASAD BARHI CHOWK, G.T. ROAD, BARHI, HAZARIBAGH-825405. VS. ACIT, CIRCLE-2, HAZARIBAGH ./ ./PAN/GIR NO.: ADFPP 7918 A (APPELLANT / ASSESSEE) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI N. S. KHALKHO, JCIT / DATE OF HEARING : 04/09/2020 /DATE OF PRONOUNCEMENT : 21/10/2020 / O R D E R PER SHRI S. S. GODARA, JM: THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U /S 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) SEEKS TO RECALL THE TRIBUNALS ORDER DATED 11.01.2019 DISMISSING THE MAIN APPEAL FOR NON-PRO SECUTION ON ACCOUNT OF HIS NON-APPEARANCE. CASE CALLED TWICE. NONE APPEARED AT THE ASSESSEE S BEHEST. HE IS ACCORDINGLY PROCEEDED AS EX PARTE. MA NO. 6/RAN/2019 RAJENDRA PRASAD A.Y.: 2012-13 PAGE | PAGE | PAGE | PAGE | 2 22 2 2. COMING TO MERITS OF THE INSTANT MISCELLANEOUS AP PLICATION, WE NOTICE WITH THE ABLE ASSISTANCE OF THE LEARNED DEPARTMENTAL REP RESENTATIVE THAT THE ASSESSEES ONLY PLEA THEREIN IS THAT NO HEARING NOTICE HAD BEE N SERVED ON HIM FROM THE TRIBUNALS SIDE REGARDING THE ABOVE MAIN APPEALS H EARING ON 08.01.2019. THE SAME SUFFICIENTLY INDICATES THAT HIS NON-APPEARANCE ON THE SAID DATE IS NEITHER INTENTIONAL NOR DELIBERATE BUT ON ACCOUNT OF CIRCUM STANCES BEYOND HIS CONTROL. WE THUS RECALL OUR ORDER DATED 11.01.2019 AND DIRECT T HE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING AFTER PRIOR INTIMATION TO BOTH THE PARTIES. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALL OWED IN ABOVE TERMS. ORDER PRONOUNCED IN THE COURT ON 21.10.2020 SD/- (J.SUDHAKAR REDDY) SD/- (S.S.GODARA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /KOLKATA; / DATE: 21/10/2020 SB, SR.PS COPY OF THE ORDER FORWARDED TO: 1. RAJENDRA PRASAD 2. ACIT, C-2, HAZARIBAGH 3. C.I.T(A)- 4. C.I.T.- RANCHI 5. CIT(DR), RANCHI BENCH, RANCHI . 6. GUARD FILE. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY ITAT, KOLKATA BENCHES