Sh. Brijesh Kumar, Agra V. I.T.O.-2(2), Agra

MA 11/AGR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0119 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 29 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: 2006-2007
• Appeal Filed On: 25-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: A K SEHGAL

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. 11 & 12/AGRA/2013 (IN ITA NO. 182 & 183/AGRA/2011) ASSTT. YEAR : 2006-07 SHRI BRIJESH KUMAR, VS. INCOME-TAX OFFICER, 347, PASHCHIMPURI, 2(2), AGRA. SIKANDRA, AGRA. (PAN : ANNPK 2930 K) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K. SEHGAL, 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.: BOTH THE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE FOR RECALLING OF THE EXPARTE ORDERS OF TRIBUNAL DATED 27.04.2012 AND 26.03.2012, WHEREBY THE APPEALS OF THE ASSESSEE HAVE BEEN DISMISSED FOR NON -PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS SHIFTED HIS RESIDENCE PRIOR TO THE DATE OF HEARING. THEREFORE, NO NOTICE COULD BE SERVED UPON THE ASSESSEE. THE ASSESSEE HAS FILED AFFIDAVIT IN R ESPECT OF THE CONTENTION ABOUT SHIFTING OF HIS RESIDENCE. THE LD. COUNSEL SUBMITTE D THAT DUE TO CHANGE OF ADDRESS, M.A. NO. 11 & 12/AGRA/2013 2 THE LANDLORD MIGHT HAVE REFUSED TO ACCEPT ONE OF TH E NOTICES AND THE ASSESSEE SHALL BE CAREFUL IN FUTURE. 3. CONSIDERING THE CONTENTION OF THE ASSESSEE AND T HE AFFIDAVIT OF ASSESSEE, WE FIND THAT THERE IS SUFFICIENT CAUSE WHICH PREVENTED THE ASSESSEE FROM APPEARING ON THE DATE OF HEARING BEFORE THE TRIBUNAL. WE, THEREF ORE, RECALL THE EARLIER ORDERS OF THE TRIBUNAL DISMISSING BOTH THE APPEALS EXPARTE AN D RESTORE BOTH THE APPEALS. THE OFFICE IS DIRECTED TO FIX BOTH THE APPEALS FOR HEAR ING ON 03.07.2013, FOR WHICH NO SEPARATE NOTICE SHALL BE ISSUED. THE ASSESSEE IS DI RECTED TO FILE REVISED FORM NO. 36 GIVING CORRECT ADDRESS OF THE ASSESSEE. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS OF ASSESSEE ARE ALLOWED. 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