Appeal Details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 0364 (ITAT-AGRA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 year(s) 10 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
16-05-2019
Appeal Filed By
Assessee
Bench Allotted
DB
Next Hearing Date
27-08-2010
Assessment Year
1997-1998
Appeal Filed On
08-07-2010
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI P.K. BANSAL, ACCOUNTANT MEMBER M.A. NO.19/AGR/2010 (IN ITA NO.256/AGR/2003) ASST. YEAR: 1997-98 THE SECRETARY, VS. ADDL. COMMISSIONER OF INCOM E-TAX, U.P. TOURISM, RANGE-1, AGRA. DIRECTORATE OF TOURISM, RAJSHRI PURUSHOTTAM DAS TANDON, PARYTAN BHAWAN, C-13, VIPIN KHAND, GOMTI NAGAR, LUCKNOW. . (PAN : NOT MENTIONED). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANURAG SINHA, ADVOCATE RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER PER P.K. BANSAL, A.M.: THIS MISCELLANEOUS APPLICATION (M.A.) HAS BEEN FILE D BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DATED 12 TH JULY, 2006 PASSED IN ITA NO.256/AGR/2003. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMI NE IN VIEW OF THE DECISION IN THE CASE OF ACIT VS. MULTIPLAN INDIA LIMITED, 38 ITD 320. NOW THE ASSESSEE HAS FILED M.A. FOR RECALL OF THE ORDER DATED 12.07.2006 STATING THE REASONS FOR NOT APPEARING ON THE DATE OF HEARING. 2 3. AFTER CONSIDERING THE CONTENTS OF THE M.A. ALONG WITH THE AFFIDAVIT FILED ON RECORD, IT IS SEEN THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 4. IN VIEW OF THE FACTS AND CIRCUMSTANCES, WE RECAL L THE ORDER OF THE TRIBUNAL DATED 12.07.2006. THE REGISTRY IS DIRECTED TO FIX THE AP PEAL FOR HEARING. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FIELD B Y THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 27.08.2010.) SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 17 TH SEPTEMBER, 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY
