Rajesh Kumar Agrawal, RAIPUR (CG) V. Income Tax Officer Ward 1(3), RAIPUR (CG)

MA 13/BIL/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2644 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 7 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2005-2006
• Appeal Filed On: 18-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MEENA
• Keywords: Reasonable cause

Judgement Text

INCOME TAX APPELLATE TRIBUNAL,BENCH -RAIPUR . .. . . .. . , ,, , ! ! ! !, ,, , . .. . . .. . BEFORE S/SH.H.L.KARWA,PRESIDENT AN D RAJENDRA,ACCOUNTANT MEMBER M.A. NO. 13/BLPR/2012 (ARISING OUT OF ITA NO.33/BLP R/2011 ' ' ' ' / // / ASSESSMENT YEAR -2005-06 RAJESH KUMAR AGARWAL, PROP. RAJESH TRADING CO. MOHBHATTA PARA, GANDHI CHOWK NEORA DISTT. RAIPUR. V/S. INCOME-TAX OFFICER, WARD 1(3), RAIPUR. ( ) / // / APPELLANT ) ( *+) / RESPONDENT ) ASSESSEE BY : SH. SUNIL KUMAR AGARWAL, C.A. REVENUE BY : SH. S.K. MEENA, DR - /DATE OF HEARING : 19-12-2014 - /DATE OF PRONOUNCEMENT : 19 -12-2014 / O R D E R PER RAJENDRA,AM 3 33 3 4 4 4 4, ,, , ! ! ! ! : VIDE HIS MISCELLANEOUS APPLICATION,DATED 18.05.2012 ,THE ASSESSEE HAS MENTIONED THAT CERTAIN MISTAKES WERE APPARENT FROM THE ORDER OF THE TRIBUN AL DATED 10.02.2012 AND SAME WERE TO BE RECTIFIED, THAT THE ASSESSEE HAD CHALLENGED ORDER O F THE FAA BEFORE THE TRIBUNAL, THAT ON 10.12.2012,THAT THE ADVOCATE APPOINTED BY HIM DID N OT APPEAR FOR THE REASONS BEST KNOWN TO HIM, THAT HE CAME TO KNOW ABOUT THE DISMISSAL OF THE APP EAL ONLY ON RECEIPT OF THE ORDER OF THE TRIBUNAL.THE DEPARTMENTAL REPRESENTATIVE LEFT THE I SSUE TO THE DISCRETION OF THE BENCH. 2. WE HAVE PERUSED THE MATERIAL. WE FIND THAT WHILE DE CIDING THE APPEAL NO. 32/BLPR/2011 A.Y. 2005-06, THE TRIBUNAL HAD DISMISSED THE APPEAL FILED BY THE ASSESSEE APPLYING THE DECISION OF MULTIPLAN (INDIA) PVT. LTD. (38 ITD 320).AS THE ASSESSEE HAS SHOWN REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON 10.02.2012,SO,WE A RE OF THE OPINION THAT IN THE INTEREST OF JUSTICE,MATTER SHOULD BE HEARD ON MERITS AND SHOULD BE DECIDED ACCORDINGLY. WE RECALL THE ORDER OF THE TRIBUNAL DATED 10.02.2012. REGISTRY IS DIRECTED TO FIX THE MATTER TO BE HEARD ON 23.12.2014. AS A RESULT, THE M.A. FILED BY THE ASSESSEE STANDS ALLOWED. '7 8 9 : << = 4 : . ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH DECEMBER,2014. - A 19 B , 2014 - . SD/- SD/- (H.L.KARWA/ . .. . . .. . ) ( ! ! ! ! / RAJENDRA) PRESIDENT/ 4 4 4 4 /ACCOUNTANT MEMBER /RAIPUR. B DATE: 19.12.2014 - -- - *'C< *'C< *'C< *'C< D< D< D< D< / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / ) 2. RESPONDENT / *+) 3. THE CONCERNED CIT(A)/ E F , 4. THE CONCERNED CIT / E F 5. DR ITAT,RAIPUR BENCH/ < *'' , . . . , 6. GUARD FILE/ . 2 MA NO. 13/BLPR/12-RAJESH KUMAR AGARWAL VS. ITO +< *' //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, RAIPUR