M/s Sohan Singh Yadav, Bhopal V. The ACIT 1 (1), Bhopal

MA 125/IND/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0275 (ITAT-INDORE)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 11-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MEENA
• Assessee Lawyers: VIBHASH KHEDEKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, J.M. AND SHRI R.C.SHARM A, A.M. PAN NO. : AAANFS5224P M. A. .NO. 125/IND/2012 (ARISING OUT OF C.O. NO. 43/IND/2009) A.Y. : 2005 - 06 M/S. SOHAN SINGH YADAV, AC IT, 1(1), BHOPAL. VS BHOPAL APP LICANT RESPONDENT APP LICANT BY : SHRI VIBHASH KHEDEKAR , ADV. RESPONDENT BY : SHRI R. R. MEENA, SR. DR DATE OF HEARING : 05 . 0 4 .201 3 DATE OF PRONOUNCEMENT : 08 . 0 4 .201 3 O R D E R PER R. C. SHARMA, A.M. THIS MISC. APPLICATION AROSE OUT OF THE ORDER OF TH E TRIBUNAL DATED 8.9.2011 FOR THE ASSESSMENT YEAR 200 5-06 PASSED BY THE TRIBUNAL EX-PARTE. 2. THROUGH THIS PETITION, IT WAS ARGUED BY THE LD. AUTHORIZED REPRESENTATIVE THAT THE APPEAL OF THE R EVENUE AND -: 2: - 2 CROSS OBJECTION WERE FIXED FOR HEARING ON 11.7.2011 . AS ADVOCATE OF THE ASSESSEE BEING ENGAGED IN HIGH COUR T COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE SO FIXED , THEREFORE, EX-PARTE ORDER WAS PASSED, WHEREIN BOTH APPEAL OF R EVENUE AND CROSS OBJECTION FILED BY THE ASSESSEE WERE DISM ISSED. AN AFFIDAVIT WAS ALSO ENCLOSED TO SUBSTANTIATE THE REA SONS FOR NON- APPEARANCE. AFTER GOING THROUGH THE AFFIDAVIT, WE A RE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE. ACCORDINGLY, EX-PARTE ORDER PASSED BY THE TRIBUNAL WITH RESPECT TO CROSS OBJECTION NO. 43/IND/2009 IS RECAL LED FOR HEARING ON MERIT. IT WAS PRONOUNCED IN THE OPEN COU RT THAT THIS CROSS OBJECTION WILL BE HEARD ON 2.5.2013 AND NO SEPARATE NOTICE WILL BE ISSUED. 3. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 8 TH APRIL, 2013. SD / - SD/ - (JOGINDER SINGH) (R. C. SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 8 TH APRIL, 2013. CPU* 84