SMT. CHANDRAKANTI DWIVEDI, Bhopal V. THE ACIT 1(1), Bhopal

MA 22/IND/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5604 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-05-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 16-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHD JAVED
• Assessee Lawyers: M K SHARMA
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE . . , . . , BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER SMT. CHANDRAKANTI DWIVEDI, 19, POOJA COLONY, NEELBAD ROAD, P.O.- SURAJ NAGAR, BHOPAL-462044 V. ACIT-1(1), BHOPAL / APPELLANT / RESPONDENT . . ./ PAN:ACHPP2882J / APPELLANT BY SHRI M.K. SHARMA, CA / RESPONDENT BY SHRI MOHD. JAVED, SR. DR / DATE OF HEARING 19.05.2017 / DATE OF PRONOUNCEMENT 24.05.2017 / O R D E R PER O.P. MEENA, ACCOUNTANT MEMBER. THROUGH THIS MISC. APPLICATION, THE ASSESSEE IS SEE KING RECALL OF THE ORDER OF TRIBUNAL IN I.T.A. NO. 79 AND 153/IND/ 2016 ASSESSMENT YEAR 2007-08 AND 2004-05 DATED 06.12.20 16 WHICH WAS DISMISSED BY THE TRIBUNAL IN LIMINE FOR WANT OF NON- M.A. NOS.21 & 22/IND/2017 ARISING OUT .../ I.T.(SS)A. NOS.79 & 153/IND/2016 &( ( / ASSESSMENT YEAR:2007-08 & 2004-05 CHANDRAKANTI DWIVEDI/MANO.21 & 22/IND/2017 ARISING OUT OF IT(SS)A NO.153 & 79/ IND/2016/A.Y.:07-08 & 0 4-05 PAGE 2 OF 2 PROSECUTION. THE ASSESSEE VIDE HIS APPLICATION AS W ELL AS AFFIDAVIT SUBMITTED AS UNDER: THE APPELLANT SHIFTED PLACE OF RESIDENCE FROM H-52 , GOVERNMENT QUARTERS, KOTRA SULTANBAD, BHOPAL TO 19, POOJA COLONY, NEELBAD ROAD, BHOPAL. IT IS EVIDENT FROM TH E FACT THAT ASSESSEE HAS INFORMED ABOUT CHANGE IN ADDRESS OF COMMUNICATION TO THE HON'BLE BENCH VIDE LETTER DATE D 26.11.2016 DISPATCHED THROUGH SPEED POST ON 8.12.20 16, RECEIPT NO. E1784598695IN. INCIDENTALLY, THE DATE O F HEARING FIXED BY HON'BLE BENCH WAS ON 6.12.2016, NOTICE OF WHICH COULD NOT BE RECEIVED BY THE ASSESSEE, WHICH WAS A REASONABLE CAUSE OF FAILURE TO ATTEND THE HEARING B EFORE THE HON'BLE BENCH ON 6.12.2016. THEREFORE, THERE WAS UNINTENDED DEFAULT ON THE PART OF THE ASSESSEE. 2. WE FIND THAT THE ASSESSEE HAS SATISFACTORILY EX PLAINED THE REASONS AND ALSO SUBMITTED DOCUMENTARY EVIDENCES IN SUPPORT OF SUCH CLAIM. HENCE, WE RECALL OUR EARLIER ORDER AND RESTORE IMPUGNED APPEAL ON THE ROLLS OF REGISTRY FOR HEARIN G ON MERITS. ACCORDINGLY, THE HEARING ON MERITS IS FIXED ON 26.0 7.2017 FOR WHICH NO SEPARATE NOTICE WILL BE ISSUED. 3. IN THE RESULT, MISC. APPLICATION FILED BY THE A SSESSEE STANDS ALLOWED. 4. THE ORDER PRONOUNCED IN THE OPEN COURT ON 24.0 5.2017 SD/- SD/- ( .. ) /(C.M. GARG) (..) /(O.P.MEENA) /JUDICIAL MEMBER /ACCOUNTANT MEMBER DATED: 24 TH MAY, 2017 SB*