Shri Subhash Gokuldas Mohota, Buldhana V. Income Tax Officer, Khamgaon

MA 22/NAG/2011

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0017 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 09-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY MARATHE
• Assessee Lawyers: S C THAKKAR; C J THAKKAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , (E - COURT), MUMBAI BEFORE SHRI R.K.GUPTA , JM & SHRI D.KARUNAKAR A RAO AM MA NO. 22 / NAG /20 11 (ARISING OUT OF ITA NO. 59 /NAG /20 10 ) SHRI SUBHASH GOKULDAS MOHOTA, NEAR DYANPEETH HIGH SCHOOL, NANDUR A, DISTRICT BULDHANA VS. ITO, KHAMGAON PAN ABPPM 1633 H ( APP LICANT ) .. ( RESPONDENT ) ASSESSEE BY : MR. C.J.THAKKAR & MR. S.C.THAKKAR REVENUE BY : MR. ABHAY MARATHE DATE OF HEARING : 8 TH MAR . , 201 3 DATE OF PRONOUNCEMENT : 20 TH MAR. 201 3 O R D E R PER SHRI R.K.GUPTA, JM : THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE BEFORE THE ITAT NAGPUR BENCH, NAGPUR, ARISING OUT OF THE ORDER DATED 28 - 4 - 2011 , PASSED BY THE TRIBUNAL IN ITA NO. 59 / NAG /20 10, WHICH HAS BEE N HEARD THROUGH E - COURT, MUMBAI . 2 . THE ASSESSEE BY THIS MISCELLANEOUS APPLICATION HAS STATED THAT THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN LIMINE AS NO ONE COULD APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 3 . NOW, BY THE PRESENT MISCELLAN EOUS APPLICATION, THE COUNSEL OF THE ASSESSEE HAS EXPLAINED THE REASON FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 4 . WE SATISFIED WITH THE EXPLANATION OF THE ASSESSEE. THEREFORE, WE ALLOW THIS MISCELLANEOUS APPLICATION AND RECALL THE O RDER DATED 28 - 4 - 2011, PASSED BY THE TRIBUNAL IN ITA NO.59/NAG/2010 TO DECIDE THE M.A NO. 22 /20 1 1 2 SAME ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HENCE, THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURSE OF TIME. WE ORDER ACCORDI NGLY. 5 . RESULTANTLY , MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE E - COURT ON THIS 2 0 TH D AY OF M AR . , 201 3 . SD/ - SD/ - ( D.KARUNAKAR A RAO ) ( R.K.GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DA TED : 2 0 / 03 / 201 3 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) , MUMBAI / NAGPUR. 4. / CIT 5. / DR, ITAT, MUMBAI / NAGPUR. 6. GUARD FILE. //TRUE COPY// BY ORDER, ( ASSTT. REGISTRAR) ITAT, M UMBAI