Shri Harish Patel, Bhopal V. The DCIT 1(1), Bhopal

MA 113/IND/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6582 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 28-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G GOYAL
• 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.113, TO 119/IND/2016 (ARISING OUT OF ITA NO.32 TO 38/IND/2014) ASSESSMENT YEARS: 2004-05 TO 2009-10 HARISH PATEL, M-31 KOTRA SULTANABAD, BHOPAL / VS. DCIT, RANGE 1(1) BHOPAL ( APPELLANT ) ( REVENUE ) P.A. NO. AFXPP1595F APPELLANT BY NONE RESPONDENT BY SHRI K.G. GOYAL SR. DR DATE OF HEARING: 27.04.2018 DATE OF PRONOUNCEMENT: 02.05.2018 / O R D E R PER MANISH BORAD, A.M: THESE BUNCH OF SEVEN MISC. APPLICATIONS AT THE INST ANCE OF ASSESSEE PERTAINING TO A.YS. 2003-04 TO 2009-10 ARE DIRECTED AGAINST THE ORDER OF THE TRIBUNAL DATED 12.07.2016. WHEN CASES WERE CALL ED, THERE WAS NO AUTHORIZED REPRESENTATIVE ON BEHALF OF THE ASSESSEE , HOWEVER A PERSON CAME WITH THE APPLICATION FOR SEEKING ADJOURNMENT I N THESE MISC. APPLICATIONS. 2. FROM PERUSAL OF RECORDS WE FIND THAT THE SEVEN AP PEALS OF THE ASSESSEE WERE DISMISSED FOR NON-PROSECUTION BY THE TRIBUNAL VIDE ORDER DATED 12.07.2016. HARISH PATEL 2 IN THESE MISC. APPLICATIONS, IT IS SUBMITTED THAT B EFORE THE DISMISSAL OF THE APPEALS, CASE OF THE ASSESSEE WAS DULY REPRESENTED BY THE AUTHORIZED REPRESENTATIVE ON VARIOUS DATES OF H EARING. HOWEVER, ON 12.07.2016 DUE TO SOME MISCOMMUNICATION OF DATES, N ONE COULD APPEAR AT THE TIME OF HEARING. THROUGH, THESE MISC. APPLIC ATIONS THE ASSESSEE HAS URGED FOR PROVIDING ONE MORE OPPORTUNITY OF HEA RING. 3. WE, THEREFORE, IN VIEW OF THE FACT THAT THE ASSE SSEE WAS PREVENTED FOR REASONABLE CAUSE TO APPEAR AND HE, THROUGH HIS REPR ESENTATIVE WAS APPEARING ON THE DATES OF HEARING WHICH ITSELF SHOW S THAT THE ASSESSEE IS INTERESTED IN GETTING THE JUSTICE THROUGH DISPOSAL OF THESE APPEALS, WE ALLOW ALL THESE MISC. APPLICATIONS AND DIRECT THE R EGISTRY TO RESTORE THESE SEVEN APPEALS AT THEIR ORIGINAL NUMBERS AND TO FIX THEM FOR HEARING ON 7 TH AUGUST, 2018. NECESSARY NOTICES TO BE ISSUED TO BO TH THE PARTIES. 4. IN THE RESULT, ALL THESE SEVEN MISC. APPLICATION S FILED BY THE ASSESSEE ARE ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 02.05.2 018 . SD/- (KUL BHARAT) SD/- (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER INDORE; DATED : 02/ 05/2018 CTX? P.S/. . . COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE