M/s Garg Preservation Pvt. Ltd., Agra V. A.C.I.T.-4(1), Agra

MA 2/AGR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0126 (ITAT-AGRA)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-05-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 09-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PANJAJ GARGH
• Assessee Lawyers: KK MISHRA

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. 02/AGRA/2013 (IN ITA NO. 79/AGRA/ 2012) ASSESSMENT YEAR 2004-05 M/S. GARG PRESERVATION (P) LTD. VS. A.C.I.T., 4(1 ), D-522, KAMLA NAGAR, AGRA AGRA (PAN AACCG 0391 F) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANJAJ GARGH, ADVOCAT E ASSESSEE BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 17.05.2013 DATE OF PRONOUNCEMENT : 17.05.2013 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TR IBUNAL VIDE ORDER DATED 11.10.2012 FOR NON PROSECUTION. M.A NO.02/AGRA/2013 IN ITA NO.79/AGRA/2012 A.Y. 2004-05 2 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE COULD NOT APPEAR ON THE DATE OF HEARING BECAUSE HE WAS NOT WELL AND TH E DIRECTOR OF THE ASSESSEE COMPANY MR. RAJIV GARG REACHED THE TRIBUNAL LATE AN D BY THE TIME THE APPEAL WAS DISMISSED. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE IN T HE LIGHT OF THE MATERIAL ON RECORD, WE ARE SATISFIED THAT ASSESSEE HAS SUFFI CIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. THEREFORE, ONE MORE CHANCE SHOULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL, PARTICULARLY WHEN THE APPEAL OF THE ASSESSEE HAS ALSO NOT BEEN DECIDED ON MERITS. WE, ACCORDINGLY, R ECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 11.10.2012 AND RESTORE THE APPEA L OF THE ASSESSEE. THE M.A. OF THE ASSESSEE IS ALLOWED. OFFICE IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR HEARING ON 27.06.2013 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. 4. IN THE RESULT, M.A. OF THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (A.L. GEHLOT) (BHAV NESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ M.A NO.02/AGRA/2013 IN ITA NO.79/AGRA/2012 A.Y. 2004-05 3 COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY