M/s Manav Construction, Bhopal V. The ITO, Bhopal

MA 14/IND/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6927 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-08-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 29-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JM AND SHRI R.C. SHARMA , AM MA NO. 14/IND/2011 ARISING OUT OF ITA NO. 208/IND/2010 M/S MANAV CONSTRUCTION BHOPAL . APPELLANT VS. INCOME TAX OFFICER WARD 1(2), BHOPAL . RESPONDENT DATE OF HEARING : 9.9.2011 DATE OF PRONOUNCEMENT : 9.9.2011 APPELLANT BY SHRI PRAKASH JAIN RESPONDENT BY SHRI ARUN DEWAN ORDER PER JOGINDER SINGH, JUDICIAL MEMBER BY THE PRESENT APPLICATION U/S 254(2) OF THE INCOM E TAX ACT, 1961, THE ASSESSEE SEEKS TO RECALL AN EX-PARTE ORDER OF T HE TRIBUNAL DATED 16 TH DECEMBER, 2010 ON THE GROUND THAT NO NOTICE FOR HEA RING WAS EVER SERVED UPON THE ASSESSEE AT THE ADDRESS GIVEN IN FO RM NO. 36 AND FURTHER THERE IS NO CHANGE IN THE ADDRESS. 2. DURING HEARING OF THIS APPEAL, WE HAVE HEARD SHR I PRAKASH JAIN, LD. COUNSEL FOR THE ASSESSEE, AND SHRI ARUN DEWAN, LEAR NED SENIOR DR. 2 THE CRUX OF ARGUMENTS ON BEHALF OF THE ASSESSEE IS IDENTICAL TO THE FACTS NARRATED IN THE APPLICATION FILED BY THE ASSESSEE. THIS FACTUAL MATRIX WAS NOT CONTROVERTED BY THE LEARNED SR. DR, THEREFORE, KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THE ORDER OF THE TRIBUNAL DATED 15.12.2010 IS RECALLED AND THE APPEAL OF THE ASSESSEE WILL BE HEARD ON 17.10.2011. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, THEREFORE , NO NOTICE FOR HEARING SHALL BE ISSUED. FINALLY, THE MISCELLANEOUS APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRES ENCE OF LEARNED REPRESENTATIVES OF BOTH THE SIDES AT THE CO NCLUSION OF HEARING ON 9.9.2011. (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9.9.2011 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR