BHARTI BANSAL, Agra V. DCIT-1, Agra

MA 1/AGR/2018

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1965 (ITAT-AGRA)
• Duration Of Justice: 6 year(s) 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-05-2024
• Assessment Year: 2010-2011
• Appeal Filed On: 18-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BHARTI BANSAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE: SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI P.C. YADAV, JUDICIAL MEMBER M.A. No. 01/Agr/2018 (in ITA No. 304/Agr/2016) Assessment Year: 2010-11 Bharti Bansal, L/h of Sh. Rakesh Kumar Bansal, C/o Batra Jain & Co., Chartered Accountants, 26/209, Sanjay Place, Agra. PAN: AGCPB3317K versus DCIT- 1, Agra. (Applicant) (Respondent) Assessee by : Bharti Bansal Revenue by : Sh. Shailendra Srivastava, Sr. DR Date of hearing : 31.05.2024 Date of pronouncement: 31.05.2024 ORDER PER P.C. YADAV, JM: Present miscellaneous application filed by the assessee is arising from the order of ITAT dated 03.08.2017 passed in ITA No. 304/Agr/2016 for the assessment year 2010-11. 2. In this case, the appeal of assessee was dismissed by the ITAT ex parte for want of prosecution, as there was no appearance from the side of assessee. The assessee filed this miscellaneous application and M.A. No. 01/Agr/2018 2 contended that the AR of the assessee Mr. Rakesh Kumar Saini was not well on the date of hearing of appeal and hence, he could not attend the proceedings on 03.08.2017. In support, the assessee has also filed an affidavit as well as medical certificate of the AR. 3. Considering the facts and circumstances, we are of the opinion that there is sufficient cause which prevented the assessee to appear on the date of hearing in her appeal. Therefore, we allow the miscellaneous application filed by the assessee and recall the ex parte order dated 03.08.2017 passed in ITA No. 304/Agr/2016. Registry is directed to list the appeal for hearing on merits on 10.07.2024. Since this date was announced in the open court, there is no need to issue fresh notice to the parties. 4. In the result, MA filed by the assessee is allowed. Order pronounced in the open court on 31.05.2024 after conclusion of hearing and reduced in writing and signed on 03.06.2024. Sd/- Sd/- (RAMIT KOCHAR) (P.C. YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 03.06.2024 *aks/-