SHRI NIRMAL KUMAR GOLECHA, Barnagar V. THE ACIT CIRCLE 2(1), Ujjain

MA 17/IND/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4313 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 08-04-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 28-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA

Judgement Text

NIRMALKUMAR GOLECHA MA NO17/IN/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER M.A. NO. 17/IND/2016 ARISING OUT OF ITA NO. 608/IND/2015 A.Y.2007-08 SHRI NIRMAL KUMAR GOLECHA BADNAGAR ::: APPLICANT VS ASSTT.COMMR. OF INCOME TAX CIRCLE 2(1), UJJAIN ::: RESPONDENT APPELLANT BY SHRI PAVAN VED RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 8.4.2016 DATE OF PRONOUNCEMENT 8.4.2016 O R D E R PER SHRI B.C. MEENA, AM THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE U/S 254(2) OF THE ACT ON THE GROUND THAT THE LEARNED COUNSEL FOR THE ASSESSEE COULD NOT APPEAR ON TH E NIRMALKUMAR GOLECHA MA NO17/IN/2016 2 DATE FIXED FOR HEARING BECAUSE NO NOC WAS OBTAINED BY THE ASSESSEE FROM THE EARLIER COUNSEL. THE LEARNED COUNSEL FOR THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT IN SUPPORT OF T HIS CONTENTION. ON THE OTHER HAND, THE LEARNED DR OPPOSED THE CONTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE. 2. WE HAVE HEARD BOTH THE SIDES. AFTER CONSIDERING TH E ARGUMENTS OF THE PARTIES, WE FIND FORCE IN THE SUBMIS SION OF THE LEARNED COUNSEL FOR THE ASSESSEE. SINCE NO NOC WAS OBTAINED BY THE ASSESSEE BEFORE ENGAGING ANOTHER COUNSE L, THE LEARNED COUNSEL FOR THE ASSESSEE WAS NOT IN S POS ITION TO APPEAR BEFORE THE BENCH ON THE DATE FIXED. IT IS A SETTLED LAW THAT NO-BODY COULD BE CONDEMNED UNHEARD. WE, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, RECALL THE ORDER DATED 8.12.2015 OF THE TRIBUNAL WITH THE DIRECT ION TO THE REGISTRY TO REFIX THE CASE FOR HEARING IN DUE COU RSE OF TIME. NIRMALKUMAR GOLECHA MA NO17/IN/2016 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 8 TH APRIL, 2016 SD/- SD/- (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER 8 TH APRIL, 2016 DN/-