S.N. Bhargava, Mathura V. I.T.O., Ward-3(4), Mathura

MA 18/AGR/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8510 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-07-2012
• Assessment Year: 1998-1999
• Appeal Filed On: 06-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Assessee Lawyers: SHARAT CHANDRA
• Keywords: Reasonable cause

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. 18/AGRA/2011 (IN ITA NO. 58/AGRA/2009) ASSTT. YEAR : 1998-99 SHRI SARVENDRA NATH BHARGAVA, VS. INCOME-TAX OFF ICER, THROUGH: L/H SMT. DEEPA BHARGAVA , WARD 3(4), MA THURA. SHRI ANKUR BHARGAVA & SMT. GARIMA SINGH, ASKUNDA BAZAR, MATHURA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SHARAT CHANDRA, C.A. RESPONDENT BY : SHRI A.K. SHARMA, JR. D.R. DATE OF HEARING : 27.07.2012 DATE OF PRONOUNCEMENT OF ORDER : 27.07.2012 ORDER PER BENCH : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE FOR RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATED 29.03.2011, WHE REBY THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT FOR NON-PROSECUTION. IT WA S NOTED VIDE ORDER DATED 13.04.2012 THAT THE ASSESSEE HAS NOT INTIMATED ABOU T THE DEATH OF ASSESSEE AND THE APPEAL WAS FILED BY ONE OF HIS LEGAL HEIR, SHRI ANK UR BHARGAVA. THE SAME WAS THE POSITION IN THE MISCELLANEOUS APPLICATION. THE LD. COUNSEL FOR THE ASSESSEE TENDERED UNCONDITIONAL APOLOGIES FOR NOT BRINGING THE DEATH OF ASSESSEE TO THE NOTICE OF THE TRIBUNAL. NOW, THE DETAILS OF ARS HAVE BEEN BROUGH T ON RECORD. IT IS STATED THAT THE ASSESSEE EXPIRED ON 17 TH JULY, 2008 LEAVING BEHIND THREE LEGAL HEIRS WHEREA S SHRI ANKUR BHARGAVA, THE SON OF DECEASED ASSESSEE F ILED THE APPEAL AS WELL AS MA NO. 18/AGRA/2011 2 MISCELLANEOUS APPLICATION. IT IS STATED THAT THE AS SESSEES COUNSEL HAD GONE TO ALLAHABAD ON THE DATE OF HEARING FOR ATTENDING HIS PERSONAL CASE BEFORE THE HONBLE HIGH COURT, THOUGH HIS REQUEST FOR ADJOURNMENT WAS REJECTED, WE FIND THAT THERE IS REASONABLE CAUSE IN NOT APPEARING ON THE DATE OF HE ARING AND FURTHER THAT THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERITS. THE REFORE, THE EARLIER ORDER OF TRIBUNAL DATED 29.03.2011, PASSED EXPARTE QUA ASSES SEE, IS RECALLED AND THE APPEAL OF THE ASSESSEE IS RESTORED TO ITS ORIGINAL NUMBER. THE ASSESSEE IS DIRECTED TO FILE REVISED FORM NO. 36 AS PER RULES AND SHALL ALSO TAK E STEPS FOR EXPLAINING THE DELAY IN FILING THE APPEAL OF THE ASSESSEE. THE OFFICE I S DIRECTED TO FIX THE APPEAL OF ASSESSEE FOR FINAL HEARING ON 25.09.2012, FOR WHICH NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. WITH THESE OBSERVATIONS, TH E M.A. OF ASSESSEE IS ALLOWED. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.07.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY