Sh. Rakesh Kumar Gupta, Shivpuri V. I.T.O., Shivpuri

MA 10/AGR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0121 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-05-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 14-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: K C 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/2013 (IN ITA NO. 167/AGRA/2012) ASSTT. YEAR : 2007-08 SHRI RAKESH KUMAR GUPTA, VS. INCOME-TAX OFFICER, PROP. M/S. MANGAL TRADERS, SHIVPURI. KOLARAS DISTT. SHIVPURI. (PAN : ABKPG 3103 D) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.C. AGARWAL, ADVOCATE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 24.05.2013 DATE OF PRONOUNCEMENT OF ORDER : 24.05.2013 ORDER PER BHAVNESH SAINI, J.M.: THE ASSESSEE MOVED PRESENT MISC. APPLICATION FOR R ECALLING OF THE EXPARTE ORDER OF THE TRIBUNAL DATED 13.09.2012. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THOUGH NOTICE WAS SERVED UPON THE ASSESSEE ON TIME, BUT NEAR THE DATE OF HEA RING, HE WAS UNDER THE BED REST FROM 05.09.2012. THEREFORE, HE COULD NOT INTIMATE H IS COUNSEL. HE HAS SUBMITTED THE MEDICAL CERTIFICATE, IN WHICH THE DATES OF ILLN ESS ARE NOT PROPERLY FILLED IN. THE M.A. NO. 10/AGRA/2013 2 LD. COUNSEL SUBMITTED THAT THE ASSESSEE SHALL BE CA REFUL IN FUTURE. MEDICAL PRESCRIPTION HAS ALSO BEEN FILED ON RECORD. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE FOR NON-APPEARANCE ON THE DATE OF HEARING AND THAT THE APPEAL HAS NOT BEEN DECIDED ON MERIT, WE RECALL EARLIER ORDER OF THE TRIBUNAL DATED 13.09.2012 AND THE APPEAL OF THE ASSESSEE IS RESTORED. OFFICE IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 02.07. 2013, FOR WHICH NO SEPARATE NOTICE SHALL BE ISSUED TO THE ASSESSEE. 4. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT. 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