THE ITO, Vidisha V. SHRI VINOD KUMAR JAIN, Raisen

MA 113/Ind/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7746 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 9 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 26-04-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 10-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V J BORICHA
• Assessee Lawyers: P D NAGAR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

MA NO. 113 O F 201 7 VINOD KUMAR JAIN 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.113/IND/2017 ARISING OUT OF ITA NO.477/IND/2016 A.Y. 2010-11 VINOD KUMAR JAIN, MANDIDEEP PAN AAQPJ 8582 Q :: APPLICANT VS ITO-VIDISHA :: RESPONDENT ASSESSEE BY SHRI P.D. NAGAR, CA REVENUE BY SHRI V.J. BORICHA, SR. DR DATE OF HEARING 14.06.2019 DATE OF PRONOUNCEMENT 24.07.2019 O R D E R PER SHRI KUL BHARAT, JM THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE I .T. ACT HAS BEEN FILED BY THE ASSESSEE AGAINST THE TRIBUNAL ORDER DA TED 17.8.2016. 2. THE REGISTRY HAS POINTED OUT DELAY OF 6 MONTHS & 14 DAYS IN FILING THIS MA. BEFORE US, LD. COUNSEL FOR THE ASSESSEE SU BMITTED THAT THE ORDER OF THE TRIBUNAL WAS NOT SERVED UPON THE ASSESSEE AN D IT CAME TO THE KNOWLEDGE FROM THE ORDER PASSED U/S 271(1) BY THE ASSESSING OFFICER, MA NO. 113 O F 201 7 VINOD KUMAR JAIN 2 HENCE AN APPLICATION TO OBTAIN CERTIFIED COPY OF TH E ORDER WAS FILED ON 07.9.2017 BEFORE THE TRIBUNAL AND THE SAME WAS GIVE N ON 08.9.2017 AND THEREAFTER, THIS MA WAS FILED ON 10.10.2017 FOR RESTORING THE MATTER AND HEARING THE MAIN APPEAL ON MERITS AS THE APPEAL OF THE ASSESSEE WAS DISMISSED ON ACCOUNT OF NON-APPEARANCE. THEREFO RE, LEARNED COUNSEL FOR THE ASSESSEE PRAYED THAT THE DATE OF SE RVICE OF THE ORDER SHOULD BE CONSIDERED AS OF 08.9.2017 AND AS SUCH, T HERE IS NO DELAY IN FILING THIS MA. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON THE FILE. WE FIND THAT THE REGISTRY SENT A LETTER TO THE POSTAL DEPARTMENT IN RESPECT O F SERVICE OF THE ORDER ON THE ASSESSEE. HOWEVER, THE POSTAL DEPARTMENT HAS , VIDE LETTER DATED 08.3.2019, SHOWN ITS INABILITY TO CONFIRM THE SAME EXPLAINING THAT THE TIME LIMIT OF THREE MONTHS HAS EXPIRED. THUS, THE A VAILABLE RECORDS SUGGEST THAT THE ASSESSEE WAS PREVENTED FROM SUFFIC IENT CAUSE TO FILE THIS MA ON TIME. THE ASSESSEE ON RECEIPT OF THE CER TIFIED COPY OF THE ORDER OF THE TRIBUNAL FILED THE MA ON TIME. THEREFO RE, UNDER THE CIRCUMSTANCES EXPLAINED ABOVE, THERE IS NO DELAY IN FILING THIS MA. ACCORDINGLY, WE ADMIT THIS MA FOR HEARING. ON GOING THROUGH THE CONTENTS OF THE MA AND SUBMISSIONS OF THE PARTIES T HEREOF, WE FIND THAT THE ASSESSEE WAS PREVENTED FROM SUFFICIENT CAUSE TO APPEAR BEFORE THE MA NO. 113 O F 201 7 VINOD KUMAR JAIN 3 TRIBUNAL AND THE MATTER WAS NOT DECIDED ON MERITS B Y THE TRIBUNAL THEREFORE, AN OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE IS REQUIRED TO BE GRANTED IN THE INTEREST OF THE NATURAL JUSTICE U NDER THE LAW. THE ASSESSEE HAS ALSO FILED AFFIDAVIT IN SUPPORT OF THE CLAIM. ACCORDINGLY, WE RECALL OUR ORDER AND DIRECT THE REGISTRY TO RE-FIX THE APPEAL FOR HEARING ON 22.8.2019. NO SEPARATE NOTICE SHALL BE ISSUED AS TH E DATE OF HEARING HAD BEEN PRONOUNCED IN THE OPEN COURT IN THE PRESENCE O F BOTH THE PARTIES. FINALLY, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 24.7.201 9. SD/- (MANISH BORAD) ACCOUNTANT MEMBER SD/- ( KUL BHARAT) JUDICIAL MEMBER DATED : 24.7.2019 COPY TO: ASSESSEE/RESPONDENT/CIT(A)/CIT/DR, INDORE