M/s. OSS Aviation Pvt. Ltd., Bhopal V. The ACIT., Bhopal

MA 16/IND/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6924 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 16-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Assessee Lawyers: C P RAWKA
• 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. 16/IND/2011 ARISING OUT OF ITA NO. 162/IND/2010 OSS AVIATION PRIVATE LIMITED BHOPAL . APPELLANT VS. ASSTT. COMMISSIONER OF INCOME TAX 2(1), BHOPAL . RESPONDENT DATE OF HEARING : 9.9.2011 DATE OF PRONOUNCEMENT : 9.9.2011 APPELLANT BY SHRI C.P. RAWKA 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 20.1.2011 ON THE GROUND THAT NO NOTICE FOR HEARING WAS EVER SERVED UPON THE ASSESSEE AT THE ADDRESS GIVEN IN FORM 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. THE CRUX OF ARGUMENTS ON BEHALF OF THE ASSESSEE IS THAT THOUGH THE 2 ADJOURNMENT APPLICATION WAS FILED ON 16.12.2010 BUT DUE TO NON- FUNCTIONIONG OF THE BENCH, THE NEXT DATE COULD NOT BE NOTED BY THE ASSESSEE AND ANOTHER NOTICE FIXING THE CASE ON 20.1 .2011 ALSO REMAINED UNCOMPLIED WITH. IT WAS SUBMITTED THAT THOUGH THER E IS A FAULT OF THE ASSESSEE IN NOT NOTING THE NEXT DATE, STILL THE ASS ESSEE REQUESTED THE BENCH TO TAKE A LENIENT VIEW. ON THE OTHER HAND, THE LEARNED SR. DR, CONTENDED THAT IT WAS THE DUTY OF THE ASSESSEE TO R EMAIN VIGILANT TO NOTE DOWN THE DATES. HOWEVER, KEEPING IN VIEW THE PRINC IPLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMNED UNHEARD AND BY T AKING A LENIENT VIEW, THE ORDER OF THE TRIBUNAL DATED 20.1.2011 IS RECALLED. THE APPEAL OF THE ASSESSEE WILL BE HEARD ON 14.10.2011. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AND WAS DULY NOTED BY THE LD. COUNSEL FOR THE ASSESSEE, 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. SD SD (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9.9.2011 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR 3