SMT. CHARU GUPTA, Bhopal V. THE DCIT (CENTRAL), Bhopal

MA 101/Ind/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5765 (ITAT-INDORE)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 08-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G GOYAL
• Assessee Lawyers: S S DESHPANDE
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.101/IND/2017 (ARISING OUT OF ITA NO.43/IND/2015) ASSESSMENT YEAR: 2010-11 SMT. CHARU GUPTA, A-12, PADMANABH NAGAR, BHOPAL / VS. AC IT - BHOPAL ( APPELLANT ) ( REVENUE ) P.A. NO. ABCPG1206D MA NO.102/IND/2017 (ARISING OUT OF ITA NO.130/IND/2015) ASSESSMENT YEAR: 2012-13 SMT. CHARU GUPTA, A-12, PADMANABH NAGAR, BHOPAL / VS. ACIT - BHOPAL (APPELLANT) (REVENUE ) P.A. NO.ABCPG1206D APPELLANT BY SHRI S.S. DESHPANDE CA RESPONDENT BY SHRI K.G. GOYAL SR. DR DATE OF HEARING: 02.02.2018 DATE OF PRONOUNCEMENT: 02.02.2018 / O R D E R SMT. C HARU GUPTA 2 PER MANISH BORAD, A.M: THESE MISC. APPLICATIONS FILED ON BEHALF OF THE ASS ESSEE SEEKING RECALLING OF THE EX-PARTE ORDER IN ITA NO.43/IND/20 15 & ITANO.130/IND/2015 VIDE DATED 10.02.2016. THE LD. C OUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSION AS MADE IN THE M ISC. APPLICATION AND SUBMITTED THAT THE LD. COUNSEL COULD NOT REACH THE TRIBUNAL WHILE COMING FROM BHOPAL DUE TO MECHANICAL FAULT IN THE C AR. 2. LD. DR OPPOSED THE SUBMISSIONS OF THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSION AND PERUSED T HE MATERIAL ON RECORD. WE FIND THAT THERE WAS A REASONABLE CAUSE O N THE PART OF ASSESSEE FOR BEING NOT ABLE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING FIXED ON 10.02.2016. WE THEREFORE, CONSIDERING THE FACTS AND IN THE IN THE INTEREST OF JUSTICE, RECALL THE ORDER OF TRIBUNAL D ATED 10.02.2016 AND DIRECT THE REGISTRY TO FIX THE HEARING OF APPEAL AT ITS ORIGINAL ITA NO.43/IND/2015 & ITANO.130/IND/2015 IN DUE COURSE O F TIME. 4. IN THE RESULT, THESE MISC. APPLICATIONS FILED BY THE ASSESSEE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 02 .02.20 18. SD/- (KUL BHARAT) SD/- (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER INDORE; DATED : 02/ 02/2018 CTX? P.S/. . . COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE