Shri Virender Kumar Jain, Gwalior V. ACIT, Gwalior

MA 1/AGR/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4382 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 29-03-2010
• Assessment Year: 2000-2001
• Appeal Filed On: 05-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R C SHARMA
• Assessee Lawyers: V BAPNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER M.A. NOS.01 & 02/AGR/2010 (IN ITA NOS.124 & 125/AGR/2009) ASST. YEARS: 2000-01 & 1999-2000 SHRI VIRENDRA KUMAR JAIN, VS. A.C.I.T., C-1, GWALIOR. SARAFA BAZAR, GWALIOR. (PAN: ABWPJ 4310 P). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V. BAPNA, C.A. RESPONDENT BY : SHRI R.C. SHARMA, JR. D.R. ORDER THESE MISCELLANEOUS APPLICATIONS (M.AS.) HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DATED 15 TH DECEMBER, 2009 IN ITA NOS.124 & 125/AGR/2009. 2. THE AFORESAID M.AS. WERE FIXED FOR HEARING ON 09 .12.2009. THE LD. A.R. POINTED OUT THAT THE NOTICES FOR THE HEARING OF THESE APPEALS WERE R ECEIVED BY THE ASSESSEE ON 09.12.2009 WHILE THE HEARING WAS FIXED FOR 09.12.2009 AND, THEREFORE , THE ASSESSEE WAS NOT IN A POSITION TO REPRESENT HIS CASE. THUS, IT WAS CONTENDED THAT TH E ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE TRIBUNAL ON 09.12.2009. 3. LD. D.R., ON THE OTHER HAND, RELIED ON THE ORDER OF TRIBUNAL. AFTER HEARING RIVAL SUBMISSIONS AND GOING THROUGH THE AFFIDAVIT OF THE ASSESSEE, I RECALL THE ORDER OF THIS TRIBUNAL DATED 15.12.2009. THE APPEALS ARE FIXED FOR HEARIN G ON THE REQUEST OF BOTH THE PARTIES FOR 21.06.2010. 2 M.A. NOS.01 & 02/AGR/2010 (IN ITA NOS.124 & 125/AGR/2009) 4. IN THE RESULT, THE M.AS. FILED BY THE ASSESSEE A RE ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 29.03.2010). SD/- (P.K. BANSAL) ACCOUNTANT MEMBER PLACE: AGRA DATE: 30 TH MARCH, 2010. 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 ASSIST ANT REGISTRAR INCOME-TAX APPELLATE T RIBUNAL, AGRA TRUE COPY 3 DT. OF HEARING : 29.03.2010 DT. OF DICT. : 29.03.2010 DT. OF TYPING : 30.03.2010 DT. OF RCPT. FOR CORN. : DT. OF CORN. DONE : RECEIVED SIGNED : 30.03.2010 DISPOSED OF/TO BC : 08.04.2010 ON LEAVE UPTO 7.4)