Shiv Kant Sharma, Mathura V. I.T.O.-3(4), Mathura

MA 10/AGR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8509 (ITAT-AGRA)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1996-1997
• Appeal Filed On: 27-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Assessee Lawyers: M M AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 10/AGRA/2012 (IN ITA NO. 208/AGRA/2011) ASSTT. YEAR : 1996-97 SHIV KANT SHARMA, VS. INCOME-TAX OFFICER, 1736, GALI RAWALIA, 3(4), MATHURA. KACHCHI SARAK, MATHURA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.M. AGARWAL, C.A. RESPONDENT BY : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 27.07.2012 DATE OF PRONOUNCEMENT OF ORDER : 27.07.2012 ORDER PER BENCH : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE FOR RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATED 02.04.2012, WHE REBY THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT FOR NON-PROSECUTION OF APP EAL. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ADDRESS OF THE ASSESSEE IS CORRECT, BUT THE NOTICE FOR HEARING WAS NOT RECEIVED TO THE ASSESSEE. ALL THE O RDERS AND SUBSEQUENT NOTICES HAVE BEEN RECEIVED AT THE SAME ADDRESS. THE RECORD REVEALS THAT THE ASSESSEE WAS NOT PRESENT BEFORE THE ASSESSING OFFICER AND THE CO NDUCT OF THE ASSESSEE SHOWS THAT HE IS NOT EXPLAINING THE CORRECT FACTS BEFORE THE T RIBUNAL FOR NON-APPEARANCE ON THE DATE OF HEARING OF APPEAL. HOWEVER, CONSIDERING THE FACT THAT THE APPEAL OF THE MA NO. 10/AGRA/2012 2 ASSESSEE HAS NOT BEEN DECIDED ON MERIT, WE ARE OF T HE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE FOR HEA RING OF APPEAL ON MERIT. ACCORDINGLY, EARLIER ORDER OF THE TRIBUNAL DATED 02 .04.2012 IS RECALLED AND THE APPEAL IS RESTORED TO ITS ORIGINAL NUMBER. THE OFFI CE IS DIRECTED TO FIX THE APPEAL OF ASSESSEE FOR FINAL HEARING ON 27.09.2012, FOR WHICH NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. ACCORDINGLY, THE M.A. OF AS SESSEE IS ALLOWED. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.07.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY