Shri Pramod Kumar Gupta, Bhopal V. The ACIT 3(1), Bhopal

MA 19/IND/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0263 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 18-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V I MEHTA
• Assessee Lawyers: H P VERMA
• Keywords: Principle of natural justice

Judgement Text

1 INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER M.A. NO.19/IND/2013 (ARISING OUT OF ITA NO. 455/IND/2012) A.Y. 2009-10 SHRI PRAMOD KUMAR GUPTA BHOPAL PAN ACDPG 3156A ..APPELLANT V/S. ACIT 3(1), BHOPAL ..RESPONDENT ASSESSEE BY SHRI H.P. VERMA REVENUE BY SHRI V.I. MEHTA DATE OF HEARING 26 . 4 .2013 DATE OF PRONOUNCEMENT 26 . 4 .2013 ORDER PER JOGINDER SINGH, JUDICIAL MEMBER THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE A CT IS PREFERRED BY THE ASSESSEE ON THE GROUND THAT THE TR IBUNAL VIDE ORDER DATED 1.1.2013 DISMISSED THE APPEAL OF THE AS SESSEE FOR NON- PROSECUTION AS ASSESSEE COULD NOT APPEAR ON THE APP OINTED DATE AS 2 THE NOTICE FOR HEARING WAS NOT SERVED/RECEIVED UPON /BY THE ASSESSEE. 2. DURING HEARING, THE LD. COUNSEL FOR THE ASSESSEE , SHRI H.P. VERMA ADVANCED HIS ARGUMENTS, WHICH ARE IDENTICAL T O THE FACTS MENTIONED IN THE MISCELLANEOUS APPLICATION WHICH IS DULY SUPPORTED BY AN AFFIDAVIT STATING REASONING OF NON-APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE. THEREFORE, IT WAS REQUESTED THAT THE EXPARTE ORDER OF THE TRIBUNAL DATED 1.1.2013 MAY BE RECALLE D. HOWEVER, THE LD. SR. DR CONTENDED THAT IT WAS THE DUTY OF THE AS SESSEE TO REMAIN PRESENT ON THE APPOINTED DATE. 3. WE HAVE PERUSED THE RECORD AND CONSIDERED THE AR GUMENTS ADVANCED BY THE LEARNED RESPECTIVE COUNSEL. UNDER T HE FACTS NARRATED HEREINABOVE AND KEEPING IN VIEW THE PRINCI PLE OF NATURAL JUSTICE, WE ARE OF THE CONSIDERED OPINION THAT SUBS TANTIAL CAUSE OF JUSTICE MUST PREVAIL ON TECHNICALITIES ESPECIALLY W HEN THE ASSESSEE HAS STATED THE REASONS OF NON-APPEARANCE AS MENTION ED IN THE APPLICATION, THEREFORE, WE ARE OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, CONSEQUENTLY, THE EX-PARTE ORDER OF THE TRIBUNAL DATED 1.1.2013 IS RECALLED. THE APPEAL OF THE ASSESSEE WILL 3 BE TAKEN UP FOR HEARING ON 5.6.2013. SINCE THIS DAT E WAS DULY PRONOUNCED IN THE OPEN COURT AND NOTED BY THE LD. C OUNSEL FOR THE ASSESSEE, NO SEPARATE NOTICE OF HEARING WILL BE ISS UED BY THE REGISTRY. FINALLY, THE MISCELLANEOUS APPLICATION OF THE ASSES SEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LEARNED REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 26.4.2013. SD SD (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26.4.2013 COPY TO: APPELLANT/RESPONDENT/CIT/CIT(A)/DR/GUARD F ILE !VYS!