The Manoj Chourasia, Sehore V. Shri ACIT, 2(1), Bhopal

MA 109/IND/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9396 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 16-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DARSHAN SINGH
• Assessee Lawyers: N D PATWA S; H P VERMA MS SAKSHI VERMA
• Section: 10

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. : AAOPCO232C M.A.NOS. 105 TO 111 /IND/2012 (ARISING OUT OF I.T.A.NOS. 130 TO 136/IND/2012) A.Y S . : 2003 - 04 TO 2009 - 10 SH RI MANOJ CH A URASIA, ACIT, SHYAM SMRITI BHAWAN SEHORE VS 2(1), BHOPAL. APP LICANT RESPONDENT PAN NO. : ADBPC0758K M.A.NOS. 112 TO 118/IND/2012 (ARISING OUT OF I.T.A.NOS. 137 TO 143/IND/2012) A.Y S . : 2003 - 04 TO 2009 - 10 SHRI MANO HAR CHAURASIA, ACIT, 2(1), SHYAM SMRITI BHAWAN PALTAN AREA, SEHORE VS BHOPAL APP LICANT RESPONDENT APP LICANTS BY : SHRI H.P.VERMA, MS.SAKSHI VERMA AND SHRI N. D. PATWA, ADVOCATES RESPONDENT BY : SHRI DARSHAN SINGH, CIT DR DATE OF HEARING : 01 . 1 1 .2012 DATE OF PRONOUNCEMENT : 07 . 1 1 .201 2 -: 2: - 2 O R D E R PER R. C. SHARMA, A.M. THESE MISC. APPLICATIONS AROSE OUT OF THE ORDER OF THE TRIBUNAL IN I.T(SS).A.NOS. 130 TO 136/IND/2012 AND 137 TO 143/IND/2012 DATED 9 TH JULY, 2012. 2. THROUGH THESE PETITIONS, THE ASSESSEE HAS REQUESTED TO RECALL THE EX PARTE ORDER DATED 9.11.2012 PASSED BY THE TRIBUNAL. IT WAS CONTENDED THAT NOTICES FIXING THE HEARING OF APPEALS FOR 5 TH JULY, 2012, WERE SENT BY THE OFFICE ON THE FOLLOWING ADDRESS :- SHRI MANOJ CHAURASIA, 3 RD FLOOR, KANHA, NIRUPAM TOWER, MALVIYA NAGAR, BHOPAL (MP) 3. THE ASSESSEE FURTHER SUBMITTED THAT THE ASSESSEE LE FT THE SAID PREMISES IN OCTOBER, 2009, AND SHIFTED TO SEHORE ON THE FOLLOWING ADDRESS :- SHRI MANOJ CHAURASIA, SHYAM SMIRTI BHAWAN, PALTAN AREA, SEHORE (MP) -: 3: - 3 4. FURTHER SUBMISSION OF THE ASSESSEE WAS AS UNDER :- 3. THAT THE ASSESSEE FILED HIS RETURNS AT SEHORE ADDRESS. HE WAS ASSESSED AT SEHORE ADDRESS. THE LD . CIT(A) ALSO PASSED THE APPELLATE ORDER AT SEHORE A DDRESS. 4. THAT THE NOTICE OF FIXATION OF HEARING ON 05.07 .2012 WAS SERVED ON ONE SMT. RENU JAIN W/O SHRI SANJAY SARAF, 3 RD FLOOR , KANHA , NIRUPAM TOWER, MALVIYA NAGAR, BHOPAL (M.P.) SHE IS WIFE OF THE TENANT OF MY ABOVE-MENTION BHOP AL HOME. THE NOTICE WAS HANDED OVER TO ME BY SMT. JAIN ON 12.07.2012. 5. THAT THE NOTICE WAS NOT SERVED UPON ME AND HENC E I COULD NOT ATTEND BEFORE YOUR HONOURS. 6. THAT I AM PREVENTED BY CIRCUMSTANCES BEYOND MY CONTROL TO ATTEND IN RESPONSE TO THE SAID NOTICE. 5. IN SUPPORT OF THE ABOVE CONTENTION, THE ASSESSEE FI LED LETTER FROM SMT. RENU SARAF, CONFIRMING THESE FACTS WITH RESPECT TO SERVICE OF NOTICE. FIRST PAGE OF RETURN FILED BY THE ASSESSEE FOR ASSESSMENT YEAR 2003-04 TO 2009-10 WAS ALSO -: 4: - 4 FILED CONFIRMING SEHORE ADDRESS OF THE ASSESSEE. OU R ATTENTION WAS ALSO DRAWN TO THE DEPARTMENTAL APPEAL FORM MEN TIONING ADDRESS OF THE ASSESSEE OF BHOPAL BY MISTAKE. PHOTO COPY OF ENVELOP ADDRESS AT BHOPAL FORWARDING A COPY OF DEPA RTMENT FORM NO. 36 MENTIONING RKYK YXK RKYK YXK RKYK YXK RKYK YXK GS GSGS GS . 6. IN VIEW OF THESE FACTS, ASSESSEE HAS SHOWN HIS INAB ILITY TO ATTEND THE HEARING ON 5.7.2012 AND REQUESTED TO RECALL THE EX PARTE ORDER DATED 9 TH JULY, 2010, PASSED BY THE TRIBUNAL. 7. WE HAVE CONSIDERED RIVAL CONTENTIONS AND FOUND THAT THE TRIBUNAL ORDER DATED 9 TH JULY, 2010, WAS PASSED EX PARTE, BY OBSERVING THAT INSPITE OF GIVING REGISTERED NOTI CE, NOBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNM ENT PETITION WAS MOVED BY THE ASSESSEE, THEREFORE, THE BENCH DECIDED TO DISPOSE OF THE APPEAL AFTER HEARING THE LD. CIT DR, WHO APPEARED ON BEHALF OF REVENUE AND CONSIDERING T HE ENTIRE MATERIAL PLACED ON RECORD. THUS, EX PARTE ORDER WAS PASSED QUA ASSESSEE. AS PER THE AFFIDAVIT PLACED ON RECORD AS WELL AS OTHER DOCUMENTS FILED BY THE ASSESSEE AS DISCUSSED ABOVE, ALONGWITH MISC. PETITION SHOWS THAT NOTICE WAS SENT ON AN ADDRESS, WHERE THE ASSESSEE WAS NOT RESIDING. THUS, BECAUSE -: 5: - 5 OF NON-SERVICE OF NOTICE, THE ASSESSEE COULD NOT AP PEAR BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING I.E. 5.7 .2012. AS THE ORDER WAS PASSED BY TRIBUNAL WITHOUT GIVING OPPORTU NITY TO THE ASSESSEE, IN THE INTEREST OF JUSTICE, WE RECALL THE EX PARTE ORDER AND REFIX ALL THE APPEALS FOR HEARING ON 26.1 1.2012. WE DIRECT ACCORDINGLY. 8. IN THE RESULT, THE MISC. PETITIONS FILED BY THE ASS ESSEE ARE ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 7 TH NOVEMBER, 2012. S D/ - SD/ - (JOGINDER SINGH) (R. C. SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 7 TH NOVEMBER, 2012. CPU* 6711