M/s K.K. Patel Finace Ltd, Morena V. The I T O 5 (3), Indore

MA 123/IND/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9817 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 05-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: K C AGRAWAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER MA NO. 123/IND/2012 (ARISING OUT OF ITA NO. 65/IND/2009) A.Y. 2005-06 M/S. K.K. PATEL FINANCE LTD., INDORE PAN AABCK 4282 G . APPLICANT VS. ITO, WARD-5(3), INDORE . RESPONDENT DATE OF HEARING : 21.12.2012 DATE OF PRONOUNCEMENT : 15.01.2013 APPELLANT BY : SHRI K.C. AGRAWAL, CA RESPONDENT BY : SHRI R.A. VERMA, SR. DR ORDER PER JOGINDER SINGH, JUDICIAL MEMBER BY THIS APPLICATION U/S 254(2) OF THE INCOME TAX A CT, 1961, THE ASSESSEE SEEKS TO RECALL AN EX-PARTE ORDER OF T HE TRIBUNAL 2 DATED 24.3.2011 ON THE GROUND THAT ON THE DATE OF H EARING, THERE WAS THE FESTIVAL OF RANGPANCHMI AND HENCE A REQUEST LETTER WAS FILED BY THE ASSESSEE COMPANY FOR ADJOURNMENT, BECA USE THE SAID FESTIVAL IS CELEBRATED ON LARGE SCALE AS COMPARED T O HOLI IN INDORE AND SURROUNDING AREAS. THE HONBLE BENCH DISMISSED THE APPEAL OF THE ASSESSEE HOLDING THAT THE ASSESSEE IS NOT IN TERESTED TO APPEAR FOR HEARING. HOWEVER, THE ASSESSEE WAS VERY MUCH INTERESTED TO PURSUE THE APPEAL AS THE ASSESSEE HAD ALREADY FILED THE PAPER BOOK ON 3.8.2010 ALONG WITH SUBMISSIONS. IT WAS, THEREFORE, SUBMITTED THAT THE APPEAL COULD NOT BE A TTENDED ON A GENUINE REASON, CONSEQUENTLY, THE ASSESSEE MAY BE P ROVIDED OPPORTUNITY OF BEING HEARD. PLEA WAS ALSO RAISED TH AT AN EXPARTE ORDER MAY BE RECALLED. ON THE OTHER HAND, THE LEARN ED SENIOR DEPARTMENTAL REPRESENTATIVE DEFENDED THE ORDER BY C ONTENDING THAT IT WAS THE DUTY OF THE ASSESSEE TO REMAIN PRES ENT BEFORE THE BENCH. 2. IN VIEW OF THE ABOVE AND KEEPING IN VIEW THE PRI NCIPLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THE 3 EX-PARTE ORDER OF THE TRIBUNAL DATED 24.3.2011 IS R ECALLED AND THE APPEAL IS REFIXED FOR FINAL HEARING FOR 11.2.2013. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AND DULY N OTED BY THE RESPECTIVE PARTIES, THEREFORE, NO NOTICE FOR HEARIN G FOR 11.2.2013 SHALL BE ISSUED BY THE REGISTRY TO EITHER PARTY. FINALLY, THE MISCELLANEOUS APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRES ENCE OF LEARNED REPRESENTATIVES OF BOTH THE SIDES AT THE CO NCLUSION OF HEARING ON 21.12.2012. SD SD (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 .1.2013 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR