M/s. Speed Automobiles Pvt. Ltd., Indore V. The ACIT Circle 3(1), Indore

MA 20/IND/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2985 (ITAT-INDORE)
• Duration Of Justice: 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 07-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: G K RATHI
• Keywords: Principle of natural justice

Judgement Text

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. 20/IND/2014 ARISING OUT OF IT(SS) A NO. 330/IND/2013 A.Y. 2007-08 M/S SPEED AUTOMOBILES PVT. LTD. INDORE PAN AACCS 4144C ::: APPELLANT VS. ASSTT. COMMISSIONER OF INCOME TAX 3(1), INDORE ::: RESPONDENT APPELLANT BY SHRI G.K. RATHI RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 8.5. 2015 DATE OF PRONOUNCEMENT 8 . 5 .2015 O R D E R PER SHRI B.C. MEENA, AM THIS IS AN APPLICATION UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 FOR RECALLING OF THE ORDER DATED 19.9.2014 OF THE TRIBUNAL. 2 2. WE HAVE HEARD BOTH THE SIDES. WE FIND THAT THE NOTI CE FOR HEARING OF THE APPEAL OF THE ASSESSEE IN IT(SS) A N O. 330/IND/2013 WAS SENT TO THE ASSESSEE AT THE ADDRESS GIVEN IN FORM NO. 36 BUT THE SAME WAS RETURNED UNSERV ED BY THE POSTAL AUTHORITIES. SINCE NOBODY APPEARED ON B EHALF OF THE ASSESSEE AT THE TIME OF HEARING, TRIBUNAL VIDE O RDER DATED 19.9.2014 DISMISSED THE APPEAL OF THE ASSESSEE F OR NON-PROSECUTION. 3. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ADDRESS GIVEN BY THE ASSESSEE IN FO RM NO. 36 WAS CORRECT AND ALL THE NOTICES AND LETTERS ARE B EING DELIVERED BY THE POSTAL AUTHORITIES ON THE SAME ADDRESS . IT IS BEYOND IMAGINATION OF THE ASSESSEE AS TO WHY THE NOT ICE FOR HEARING ISSUED BY THE TRIBUNAL COULD NOT BE SERVE D UPON THE ASSESSE. THE LEARNED COUNSEL FOR THE ASSESSE , THEREFORE, PRAYED THAT SINCE THERE WAS NO MISTAKE ON T HE PART OF THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBU NAL AT 3 THE TIME OF HEARING, THE ORDER DATED 19.9.2014 PASSED BY THE TRIBUNAL BE RECALLED. THE LEARNED DR OBJECTED TO THE SAME. 4. AFTER CONSIDERING THE ARGUMENTS OF THE PARTIE S IN VIEW OF THE FACTS AVAILABLE ON RECORD, WE FIND FORCE I N THE SUBMISSIONS OF THE ASSESSEE. WE, THEREFORE, KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, RECALL THE ORDER DATE D 19.9.2014 PASSED BY THE TRIBUNAL IN IT(SS) A NO. 330/IND/2013. THE REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR HEARING AND ISSUE NOTICE TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN OPEN COURT ON 8 TH MAY, 2015 SD/- SD/- (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER MAY 8, 2015 4