M/s. SHRI RAM BUILDERS, Indore V. The ACIT 1(2), Indore

MA 22/IND/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4045 (ITAT-INDORE)
• Duration Of Justice: 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-10-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 03-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: C P RAWKA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI B.C.MEENA, ACCOUNTANT MEMBER M.A.NO.22, 24 & 25/IND/2015 (ARISING OUT OF I.T.A.NO.615, 616 & 617/IND/2014 A.Y. : 2004-05, 2005-06 AND 2008-09 M/S. SHRI RAM BUILDERS, INDORE. ACIT, INDORE. VS APPLICANT RESPONDENT APP LICANT BY : SHRI C.P.RAWKA, C. A. RESPONDENT BY : SHRI R.A.VERMA, DR O R D E R PER D.T.GARASIA, J.M. THESE MISCELLANEOUS APPLICATIONS U/S 254(2) OF THE ACT ARE FILED BY THE ASSESSEE, ON THE GROUND THAT THE T RIBUNAL VIDE ORDER DATED 15.06.2015 DISMISSED THE APPEALS OF THE ASSESSEE DATE OF HEARING : 04 .0 3 .2016 DATE OF PRONOUNCEMENT : 04 .0 3 .2016 M/S.SHRI RAM BUILDERS, INDORE VS. ACIT, 1(2), INDOR E M. A. NO.22 24 & 25/IND/2015 A.Y. 2004-05, 2005-06 AND 2008-09 2 2 FOR NON-PROSECUTION AS ASSESSEE COULD NOT APPEAR ON THE APPOINTED DATE DUE TO CERTAIN UNAVOIDABLE CIRCUMSTA NCES. 2. DURING HEARING, SHRI C.P.RAWKA, LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT HE WAS OUT OF STATION ON TH E DATE FIXED DUE TO ILLNESS OF HIS MOTHER WHO IS 92 YEAR O LD STATIONED AT BUNDI (RAJASTHAN) AND WAS UNABLE TO ATTEND THE H EARING. IT WAS REQUESTED THAT THE EX PARTE ORDER OF THE TRIBUN AL DATED 15.06.2015 MAY BE RECALLED. AN AFFIDAVIT IS ALSO FI LED TO THIS EFFECT. LD. COUNSEL FOR THE ASSESSEE URGED THAT LEN IENT VIEW MAY BE TAKEN AND THE ASSESSEE UNDERTAKES TO BE VIGI LANT IN FUTURE. HOWEVER, THE LD. DR CONTENDED THAT IT WAS T HE DUTY OF THE ASSESSEE TO REMAIN PRESENT ON THE APPOINTED DAT E, THEREFORE, NO LENIENCY IS REQUIRED, MORE SPECIFICAL LY WHEN THE ASSESSEE WAS AWARE OF THE DATE OF THE HEARING. 3. WE HAVE PERUSED THE RECORD AND CONSIDERED THE ARGUMENTS ADVANCED BY THE LEARNED RESPECTIVE COUNSE L. UNDER THE FACTS NARRATED HEREINABOVE AND KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, WE ARE OF THE CONSIDE RED OPINION THAT SUBSTANTIAL CAUSE OF JUSTICE MUST PREVAIL ON T ECHNICALITIES M/S.SHRI RAM BUILDERS, INDORE VS. ACIT, 1(2), INDOR E M. A. NO.22 24 & 25/IND/2015 A.Y. 2004-05, 2005-06 AND 2008-09 3 3 ESPECIALLY WHEN THE ASSESSEE HAS STATED THE REASONS OF NON- APPEARANCE AS NARRATED ABOVE AND THE ASSESSEE HAS A LSO FILED AN AFFIDAVIT IN SUPPORT OF ITS CLAIM, THEREFORE, WE ARE OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, CONSEQUENTLY, THE EX-PARTE ORDER OF THE TRIBUNAL DA TED 15.6.2015 IS RECALLED WITH THE DIRECTION THAT IT WI LL BE TREATED AS LAST OPPORTUNITY TO THE ASSESSEE AS THESE APPEAL S WERE ADJOURNED ON SO MANY DATES AT THE REQUESTS OF THE A SSESSEE. THE REGISTRY IS DIRECTED TO REFIX THE APPEAL OF THE ASSESSEE FOR HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 4 TH MARCH, 2016. SD/- (B.C.MEENA) ACCOUNTANT MEMBER SD/- ( D.T.GARASIA) JUDICIAL MEMBER DATED : 4 TH MARCH, 2016. M/S.SHRI RAM BUILDERS, INDORE VS. ACIT, 1(2), INDOR E M. A. NO.22 24 & 25/IND/2015 A.Y. 2004-05, 2005-06 AND 2008-09 4 4 CPU*