Smt. Neena Mittal, Agra V. DCIT-CC, Agra

MA 14/AGR/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7880 (ITAT-AGRA)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-04-2012
• Assessment Year: misc
• Appeal Filed On: 02-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Keywords: Opportunity of being heard

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.14/AGR/2011 (IN ITA NO.110/AGR/2010) ASSESSMENT YEAR: 2002-03 SMT. NEENA MITTAL, VS ASSTT. COMMISSIONER OF INC OME TAX, W/O. SHRI NIRVIKAR NATH MITTAL, CENTRAL CIRCLE, A GRA. R/O. 14, LAJPAT KUNJ, KHANDARI, AGRA. (PAN : AEHPM 1035 N). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 27.04.2012 DATE OF PRONOUNCEMENT : 27.04.2012 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER : NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE H EARD THE LD. DEPARTMENTAL REPRESENTATIVE. THE RECORDS REVEAL TH AT THE DEPARTMENTAL APPEAL WAS HEARD BY I.T.A.T., AGRA BENCH ON 03.05.2011. ON TH E DATE OF HEARING NONE APPEARED BEFORE THE BENCH ON BEHALF OF THE ASSESSEE . IN RESPONSE TO THE NOTICE ISSUED FOR DATE OF HEARING, SHRI TARUN KANT, ADVOCA TE FORWARDED APPLICATION FOR ADJOURNMENT MENTIONING THAT HE IS BUSY IN BOMBAY AN D IS NOT AVAILABLE AT AGRA. M.A. NO.14/AGR/2011 A.Y. 2002-03 2 HOWEVER, THE TRIBUNAL FOUND THAT THE ASSESSEE HAS N OT AUTHORISED SHRI TARUN KANT, ADVOCATE TO APPEAR IN THE MATTER AND TO PROSECUTE T HE APPEAL. THE REQUEST WAS ACCORDINGLY REJECTED FOR ADJOURNMENT AND AFTER CONS IDERING THE DETAILS ON RECORD THE DEPARTMENTAL APPEAL WAS ALLOWED FOR STATISTICAL PUR POSES BY RESTORING THE MATTER TO THE ASSESSING OFFICER FOR DECIDING THE ISSUE AFRESH AFTER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APP LICATION IN WHICH IT IS STATED THAT THE POWER OF ATTORNEY COULD NOT BE FILED INADV ERTENTLY. THEREFORE, APPEAL MAY BE HEARD AFRESH. SINCE THE REQUEST FOR ADJOURNMENT WAS NOT SUPPORTED BY POWER OF ATTORNEY, THEREFORE, THERE WAS NO MISTAKE APPARENT ON THE RECORD OF THE TRIBUNAL. EVEN OTHERWISE, ADJOURNMENT IS NOT THE RIGHT OF THE PARTIES. SINCE THE TRIBUNAL HAS REJECTED THE REQUEST FOR ADJOURNMENT, THEREFORE, TH E SAME DECISION CANNOT BE REVIEWED BY THE SUBSEQUENT BENCH. NO OTHER INFIRMI TY HAS BEEN POINTED OUT IN THE ORDER OF TRIBUNAL. MORE SO, THE MATTER IS PENDING BEFORE THE ASSESSING OFFICER FOR RECONSIDERATION. THEREFORE, THE ASSESSEE IS NOT GO ING TO LOOSE ANYTHING IN THE MATTER. NO MISTAKE IS POINTED OUT ON RECORD. IT W AS A MISTAKE OF THE ASSESSEE IN NOT FILING POWER OF ATTORNEY ALONGWITH THE REQUEST FOR ADJOURNMENT. THE MISCELLANEOUS APPLICATION IS ACCORDINGLY DISMISSED. M.A. NO.14/AGR/2011 A.Y. 2002-03 3 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 27.04.2012) SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 27 TH APRIL, 2012 PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT RESPONDENT CIT CONCERNED CIT (APPEALS) CONCERNED D.R., ITAT AGRA BENCH, AGRA GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY