Mahesh Mihani, Itarsi V. Income Tax Officer 1, Itarsi

MA 1/JAB/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5846 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 03-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P D CHOUGALE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH , JABALPUR BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER M.A. NO.01/JAB/2018 [IN ITA NO. 77/JAB/2014] ASSESSMENT YEAR: 2004 - 05 MAHESH MIHANI NEAR BALAJI MANDIR IT ARSI V. INCOME TAX OFFICER - 1 ITARSI T AN /PAN : AFOPM1284P (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI POONAM JAIN, ADVOCATE RESPONDENT BY: SHRI P. D. CHOUGALE, D.R. DATE OF HEARING: 0 5 04 201 9 DATE OF PRONOUNCEMENT: 24 04 201 9 O R D E R PER A. D. JAIN, V.P . : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR RECALLING OF THE EX - PARTE ORDER OF THE TRIBUNAL DATED 12/4/2016 PASSED IN ITA NO.7 7 / JAB /201 4 FOR A.Y. 20 04 - 05 . 2. THE ASSESSEE HAS STATED IN HIS APPLICATION THAT NO NOTICE OF H EARING OF APPEAL FIXED FOR 12/4/2016 WAS RECEIVED BY THE ASSESSEE , RESULTING INTO NON - APPEARANCE BEFORE THE TRIBUNAL. BUT, THE TRIBUNAL IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE , DECIDED THE APPEAL EX - PARTE QUA THE ASSESSEE VIDE ORDER DATED 12/4/2016. SINCE THE CASE OF ASSESSEE COULD NOT BE REPRESENTED BEFORE THE TRIBUNAL ON THE DATE OF HEARING , I.E. , ON 12/4/2016, IT WAS PRAYED THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL DATED 12/4/2016 MAY KINDLY BE RECALLED AND THE C ASE MAY BE DECIDED AFTER AFFORDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. M.A. NO.01/JAB/2018 PAGE 2 OF 2 3. THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 12/4/2016 , WITH THE SUBMISSION THAT SINCE THE TRIBUNAL HAS DECIDED THE APPEAL FOR NON - PROSECUTION, THE OR DER BE NOT RECALLED. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS VIS - - VIS THE MISCELLANEOUS APPLICATION, WE FIND THAT THE ASSESSEE HAS FURNISHED A VALID REASON FOR NON - APPEARANCE ON THE DATE FIXED. IT IS EVIDENT FROM THE APPLICATION THAT THE ASSESSEE HAS S UFFICIENT CAUSE FOR NON APPEARANCE BEFORE ITAT ON THE DATE FIXED FOR HEARING. WE , THEREFORE, RECALL THE ORDER DATED 12/4/2016 IN ITA NO.7 7 / JAB /201 4 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THIS APPEAL IN DUE COURSE . 5. IN THE RESULT, MIS CELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN ACCORDANCE WITH RULE 34(4) OF THE ITAT RULES , 1963, BY PUTTING ON NOTICE BOARD ON 24/4/2019 . SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 24 /0 4 / 201 9 JJ: 2304 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR