M/s Dushasan Jena, Cuttack V. ACIT, Cuttack

MA 1/CTK/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4709 (ITAT-CUTTACK)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 07-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S MANDAL
• Assessee Lawyers: P K PATNAIK

Judgement Text

( WORD TO PDF CONVERTER - UNREGISTERED ) HTTP://WWW.WORD-TO-PDF-CONVERTER.NET , , IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK () BEFORE . . , HONBLE SHRI D.K.TYAGI, JUDICIAL MEMBER. / AND . . , , HONBLE SHRI K.K.GUPTA, ACCOUNTANT MEMBER . M.P. NO.01/CTK/2010 / (ARISING OUT OF I.TA.NO.213/CTK/2009) / ASSESSMENT YEAR 2006-07 M/S DUSHASAN JENA, TALA SAHI, JOBRA, CUTTACK. ( / APPELLANT ) - - - VERSUS -. THE ACIT, CIRCLE 1(1), CUTTACK (/ RESPONDENT ) / FOR THE APPELLANT: / SHRI P.K.PATNAIK / FOR THE RESPONDENT : / SHRI A.S.MANDAL / ORDER . . , SHRI D.K.TYAGI, JUDICIAL MEMBER. THIS IS AN APPLICATION FILED BY THE ASSESSEE FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL DISMISSING ITS APPEAL AND FOR FRESH DISPOSAL. THE TRIBUNAL DISMISSED THE ASSESSEES APPEAL FOR DEFAULT BY ORDER DATED 3 RD DECEMBER, 2009. THE TRIBUNAL HAS OBSERVED THAT THE NOTICE OF HEARING SENT TO THE ASSESSEE WAS RETURNED BACK UNSERVED, AND, ACCORDINGLY, DISMISSED THE APPEAL UNADMITTED. IT HAS NOW BEEN POINTED OUT IN THE PETITION DATED 7.1.2010 THAT THE NOTICE OF HEARING WAS SENT TO M/S. DUSHASAN JENA, TALA SAHI, JOBRA, CUTTACK INSTEAD IN THE NAME OF THE ASSESSEE FIRM M/S. DUSHASAN JENA, AND, ACCORDINGLY, THE SAME WAS RETURNED BACK UNSERVED. IN SUPPORT OF THIS, AN AFFIDAVIT SWORN BY PRAMOD KUMAR JENA, SON OF LATE DUSHASHAN JENA IS PLACED ON RECORD. 2. AFTER HEARING BOTH THE SIDES, WE FIND THAT THE ASSESSEE HAS INTIMATED THE CAUSE OF ABSENCE TO THE TRIBUNAL AND HAS THUS NOT HAD AN EFFECTIVE OPPORTUNITY OF BEING ( WORD TO PDF CONVERTER - UNREGISTERED ) HTTP://WWW.WORD-TO-PDF-CONVERTER.NET HEARD. ACCORDINGLY, BY VIRTUE OF OUR POWERS UNDER RULE 24 OF THE ITAT RULES, WE SET ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL TO ITS FILE FOR BEING HEARD AFRESH. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING IN DUE COURSE. 3. IN THE RESULT, MISC. PETITION IS ALLOWED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 23.7.2010 SD/- SD/- (. . ), , (K.K.GUPTA), ACCOUNTANT MEMBER. (. . ), (D.K.TYAGI), JUDICIAL MEMBER () DATE:23.7.2010 PARIDA - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : 2 / THE RESPONDENT: 3. /THE CIT, 4. ()/ THE CIT(A), 5. / DR, CUTTACK BENCH 6. GUARD FILE. / TRUE COPY , / BY ORDER , [ ] SENIOR PRIVATE SECRETARY ( WORD TO PDF CONVERTER - UNREGISTERED ) HTTP://WWW.WORD-TO-PDF-CONVERTER.NET