Mohd. Saddique & Sons, JODHPUR V. ITO, JODHPUR

MA 12/JODH/2010

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2321 (ITAT-JODHPUR)
• Duration Of Justice: 4 year(s) 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-09-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 15-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA , JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER MA NO. 12 /JU/201 0 A / O NO. 175/JU/2008 [ A.Y: 200 5 - 0 6 ] MOHD. SADDIQUE & SONS VS. THE INCOME - TAX OFFIC ER JODHPUR WARD 3(3), JODHPUR PAN NO. AADFM 4069 N (APPELLANT) (RESPONDENT) AS SESSEE B Y : SHRI M.L. RANGA DEPARTMENT B Y : SHRI MAHESH KUMAR DATE OF H EARING : 0 5 .0 9 .201 4 DATE OF PRONOUNCEMENT : 0 5 . 0 9 . 201 4 ORDER PER HARI OM MARATHA , J .M. THIS MISCELLANEOUS A PPLICATION ARISING OUT OF ORDER DATED 2 4 .0 7 .20 09 IN ITA NO. 175 /JU/201 0 , FOR A.Y. 200 5 - 0 6 HAS BEEN FILED BY THE ASSESSEE. 2 2. IN THE SAID APPLICATION THE ASSESSEE HAS STATED THAT THE NOTIC E OF THE HEARING OF THE CASE WAS NOT RECEIVED BY THE WORKING PARTNER OF THE FIRM AND THEREFORE, HE COULD NOT INFORM ABOUT HT SAME TO HIS LEGAL REPRESENTATIVE. THE ASSESSEE FIRM WAS NOT HEARD AT ALL AND THE ORDER WAS PASSED EXPARTE. AN AFFIDAVIT TO THIS E XTENT HAS BEEN FURNISHED ON RECORD. THE LD. A.R PRAYED TO RESTORE THE CASE FOR FURTHER HEARING. 3 . IN HIS RIVAL SUBMISSIONS, THE LD. D.R. CONTESTED THE SAME. 4 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE CAREFULLY GONE THROUGH THE ENTIRE MATERIAL AVA ILABLE ON RECORD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE APPEAL OF THE ASSESSEE W AS HEARD EX - PARTE QUA THE ASSESSEE . THE REASONS MENTIONED BY THE ASSESSEE IN HIS APPLICATION DATED 15.1 0 .20 09 FOR NON APPEARANCE ON THE DATE OF HEARING SEEM TO BE SATISFACTORY. THEREFORE, IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL AND DIRECT THE REGISTRY TO FIX THE CASE I.E. APPEAL OF THE ASSESSEE FOR HEARING ON 11 H SEPTEMBER , 2014 . 3 5 . IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOWED. ORDER P RON OUNCED IN THE COURT ON 5 TH SEPTEMBER , 201 4 . SD/ - SD/ - (N.K.SAINI) [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEM B ER DATED : 5 TH SEPTEMBER , 2014 . VL/ - COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT BY ORDER 4. THE CIT(A) 5. THE DR ASSISTANT REGISTRAR ITAT, JODHPUR