Smt. Asha Parwani, Bhopal V. THE ITO 3(1), Bhopal

MA 132/IND/2016

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5687 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 30-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G GOYAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.132/IND/2016 (ARISING OUT OF ITA NO.174/IND/2014) ASSESSMENT YEAR: 2008-09 ASHA PARWANI W/O HARISH PARWANI, K-6, INDRAPRASTH, LALGHATI, BHOPAL / VS. ITO - 3(1) BHOPAL ( APPELLANT ) ( REVENUE ) P.A. NO. AGTPP8970F APPELLANT BY SHRI GAGAN TIWARI ADV. RESPONDENT BY SHRI K.G. GOYAL SR. DR DATE OF HEARING: 12.01.2018 DATE OF PRONOUNCEMENT: 16.01.2018 / O R D E R PER KUL BHARAT, J.M: THIS MISC. APPLICATION BY THE ASSESSEE IS SEEKING R ECALLING OF THE ORDER OF TRIBUNAL DATED 21.12.2015 IN ITA NO.174/IN D/2014 FOR ASSESSMENT YEAR 2008-09. THE LD. COUNSEL FOR THE AS SESSEE REITERATED THE SUBMISSION AS MADE IN THE MISC. APPLICATION, THE SU BMISSIONS OF THE ASSESSEE AS UNDER: ASHA P ARWANI 2 3. IT IS SUBMITTED THAT UPTO THE FIRST APPELLANT A UTHORITY THE CASE WAS HANDLED BY SOME OTHER COUNSEL. THEREFORE TH E PRESENT COUNSEL HAS REQUESTED FOR ADJOURNMENT OF CAS E AS THE FILE AND RELEVANT DOCUMENTS PERTAINING TO THE CASE W ERE WITH OLD COUNSEL AND THE FILE WAS JUST RECEIVED BY THE PRE SENT COUNSEL AND MANY OTHER IMPORTANT PAPERS LIKE BANK ST ATEMENTS WERE YET TO BE COLLECTED FROM THE APPELLANT. AN APPL ICATION MENTIONING THE ABOVE REQUEST WAS FILED BEFORE YOUR HONOR ON 18.12.2015. COPY OF APPLICATION FOR ADJOURNMENT IS ENCLOSED FOR READY REFERENCE. 4. AS THE FIELD AND OTHER RELEVANT DOCUMENTS WERE WIT H OLD COUNSEL AND THEREFORE THE NEW COUNSEL COULD NOT ATTEN D THE HEARING FIXING ON 21.12.2015 AND THEREFORE, THEY WE RE PREVENTED BY SUFFICIENT CAUSE TO ATTEND THE HEARING O N THE DATE FIXED ON 21.12.2015. APPLICATION FOR ADJOURNMENT WAS DULY FILED WELL BEFORE THE DATE OF HEARING ON 18.12.2015. THE APPELLANT IS VERY MUCH INTERESTED TO PURSUE THE APPEALS AS HUGE TAX IS INVOLVED IN THE APPEALS, WHICH IS BEYOND THE CAPACITY FOR PAYMENTS OF THE APPELLANT. IT IS PRAYED, THAT THE ABSENCE ON THE DATE OF THE H EARING WAS FOR REASONS BEYOND CONTROL OF THE APPELLANT AND THAT THIS FACT BE KINDLY TAKEN INTO CONSIDERATION. IT IS MOST HUMBL Y REQUESTED THAT THE ORDER PASSED ON 21.12.2015 BE KINDLY SET ASI DE AND APPEAL NO.174/IN/2014 KINDLY BE RE-FIXED FOR HEARING ON ANY DATED CONVENIENT TO THE HON'BLE BENCH. 2. LD. DR OPPOSED THE SUBMISSIONS OF THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSION AND PERUSED T HE MATERIAL ON RECORD. AFTER CONSIDERING THE SUBMISSIONS MADE BY T HE APPLICANT, WE ARE OF THE VIEW THAT APPLICANT WAS PREVENTED BY SUFFICI ENT CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL. HENCE THE ORDER DATE 21.12.2015 IN ITA NO.174/IN/2014 IS HEREBY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF APPEAL IN ITA NO.174/IND/2014 IN DUE COU RSE. ASHA P ARWANI 3 4. IN THE RESULT, MISC. APPLICATION FILED BY THE AS SESSEE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 16 .01.20 18. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 16/ 01/2018 CTX? P.S/. . . COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE