Vikas Lok Sewa Samiti, Etawah V. C.I.T.- II, Agra

MA 13/AGR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8508 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 15-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 13/AGRA/2012 (IN ITA NO. 362/AGRA/2011) VIKAS LOK SEWA SAMITI, VS. THE COMMISSIONER OF 208-B, FRIENDS COLONY, INCOME-TAX-II, AGRA. ETAWAH. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL MAHESHWARI, C.A. RESPONDENT BY : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 27.07.2012 DATE OF PRONOUNCEMENT OF ORDER : 27.07.2012 ORDER PER BENCH : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE FOR RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATED 24.04.2012, WHE REBY THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT FOR NON-PROSECUTION OF APP EAL. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NO NOTICE FOR HEARING OF AP PEAL WAS RECEIVED. HOWEVER, THE ADDRESS OF THE ASSESSEE IS CORRECT, WHERE THE NOTIC E THROUGH REGISTERED POST WAS SENT. THE RECORD REVEALS THAT THE NOTICE FOR HEARIN G WAS SENT TO THE ASSESSEE ON 19.03.2012 FOR HEARING OF APPEAL ON 24.04.2012. THE REAFTER, THE ASSESSEE RECEIVED TRIBUNAL ORDER AT THE SAME ADDRESS AND WITHIN 15 DA YS OF THE RECEIPT OF ORDER, THE PRESENT M.A. IS FILED. THE CONDUCT OF THE ASSESSEE SHOWS THAT HE IS NOT EXPLAINING MA NO. 13/AGRA/2012 2 THE CORRECT FACTS BEFORE THE TRIBUNAL FOR NON-APPEA RANCE ON THE DATE OF HEARING OF APPEAL. HOWEVER, CONSIDERING THE FACT THAT THE APPE AL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERIT, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE FOR HEARING OF APPEAL ON MERIT. ACCORD INGLY, EARLIER ORDER OF THE TRIBUNAL DATED 24.04.2012 IS RECALLED AND THE APPEA L IS RESTORED TO ITS ORIGINAL NUMBER. THE OFFICE IS DIRECTED TO FIX THE APPEAL OF ASSESSEE FOR FINAL HEARING ON 27.09.2012, FOR WHICH NO SEPARATE NOTICE WILL BE IS SUED TO THE ASSESSEE. ACCORDINGLY, THE M.A. OF ASSESSEE IS ALLOWED. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.07.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY