M/s Chhidilal Kashiram, Morena V. I.T.O.-2(2), Gwalior

MA 21/AGR/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8456 (ITAT-AGRA)
• Duration Of Justice: 8 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-06-2012
• Assessment Year: 2001-2002
• Appeal Filed On: 23-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ATESHAM ANSARI

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. 12/AGRA/2012 & 21/AGRA/2011 (IN ITA NO.207 & 206/AGRA/2010) ASSTT. YEAR : 2001-02 M/S. CHHIDDI LAL KASHIRAM, VS. INCOME-TAX OFFIC ER, JIVAJI GANJ, MORENA. 2(2), GWALIOR. (APPELLANT) (RESPONDENT) APPELLANT BY : WRITTEN SUBMISSIONS RESPONDENT BY : SHRI ATESHAM ANSARI, JR. D.R. DATE OF HEARING : 01.06.2012 DATE OF PRONOUNCEMENT OF ORDER : 01.06.2012 ORDER PER BENCH: APPEALS OF THE ASSESSEE IN ITA NOS. 206 & 207/AGR A/2010 WERE DISMISSED IN LIMINE VIDE ORDER DATED 08.08.2011. THE TRIBUNAL HAS NOTED IN THE IMPUGNED ORDER THAT THE POSTAL AUTHORITIES INTIMATED THAT NO NE WAS FOUND AT THE GIVEN ADDRESS. HOWEVER, THE ASSESSEE IN MISCELLANEOUS APP LICATIONS CONTENDED THAT THE ADDRESS OF THE ASSESSEE IS CORRECT AND THE ORDER HA S BEEN RECEIVED AT THE SAME ADDRESS. THEREFORE, THERE WAS NO REASON FOR THE ASS ESSEE FOR NON-PROSECUTING THE APPEALS. CONSIDERING THE FACT THAT THE NOTICE OF HE ARING COULD NOT BE SERVED UPON THE ASSESSEE AND THE APPEALS HAVE NOT BEEN DECIDED ON MERITS, WE RECALL THE ORDER DATED 08.08.2011 AND RESTORE BOTH THE APPEALS OF AS SESSEE. THUS, THE MISCELLANEOUS M.A. NO. 12/AGRA/12 & 21/AGR/11 2 APPLICATIONS ARE ALLOWED. BOTH THE APPEALS BE FIXED FOR FINAL HEARING ON 30.07.2012. NOTICE BE ISSUED TO THE ASSESSEE THROUGH REGISTERED POST. 2. IN THE RESULT, BOTH THE MAS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 01.06.2012. 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