Shri Rajendra Kumar Matlani, Indore V. The ITO 4(4), Indore

MA 103/IND/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0276 (ITAT-INDORE)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 13-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MEENA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, J.M. AND SHRI R.C.SHARM A, A.M. PAN NO. : AFCPM4054P M.A.NO. 103/IND/2012 (ARISING OUT OF I.T.A.NO. 297/IND/2012) A.Y. : 2007 - 08 SHRI RAJENDRA KUMAR MATLANI, INCOME TAX OFFICER, 4(4), INDORE VS INDORE. APP LICANT RESPONDENT APP LICANT BY : SHRI PANKAJ SHAH, C. A. RESPONDENT BY : SHRI R. R. MEENA, SR. DR DATE OF HEARING : 05 . 0 4 .201 3 DATE OF PRONOUNCEMENT : 08 . 0 4 .201 3 O R D E R PER R. C. SHARMA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE TO RECALL THE ORDER OF THE TRIBUNAL DATED 24.7.2012, PASSED EX-PARTE. 2. THROUGH THIS PETITION, IT WAS CONTENDED BY THE LD. AUTHORIZED REPRESENTATIVE THAT NOTICE OF HEARING OF APPEAL WAS -: 2: - 2 SERVED TO THE WIFE OF THE ASSESSEE, THE ASSESSEE WA S NOT IN THE TOWN AND HAS GONE OUT OF TOWN FOR IMPORTANT BUSINES S, THEREFORE, ON THE DATE OF HEARING, THE ASSESSEE COU LD NOT APPEAR BEFORE THE TRIBUNAL AND THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED FOR NON-PROSECUTION. IN SUPP ORT OF ITS CONTENTION, AN AFFIDAVIT WAS ALSO FILED. 3. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND ALSO GONE THROUGH AFFIDAVIT FILED BY THE ASSESSEE. WE FO UND THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE BEFOR E THE TRIBUNAL ON 24.7.2012. ACCORDINGLY, WE RECALL THE E X-PARTE ORDER PASSED BY THE TRIBUNAL. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 08 TH APRIL, 2013. SD/- SD/- (J OGINDER SINGH) (R. C. SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 8 TH APRIL, 2013. CPU* 54