Sh. Pramod Khandelwal, Agra V. The I.T.O., Ward-1(3), Agra

MA 23/AGR/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7937 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-05-2012
• Assessment Year: 2000-2001
• Appeal Filed On: 10-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

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. 23/AGRA/2010 (IN ITA NO. 370/AGRA/2002) ASSTT. YEAR : 2000-2001 SHRI PRAMOD KHANDELWAL, VS. INCOME-TAX OFFICER, 28, MEENA ENCLAVE DAYAL BAGH, WARD 1(3), AGRA. AGRA.(PAN : AISPK 2091 D) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANURAG SINHA, ADVOCATE RESPONDENT BY : SHRI PRADEEP SINGH GAUTAM, JR. D.R . DATE OF HEARING : 25.05.2012 DATE OF PRONOUNCEMENT OF ORDER : 25.05.2012 ORDER PER BENCH : WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PAR TIES AND PERUSED THE RECORD. THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE AGAINST THE ORDER OF TRIBUNAL DATED 13.09.2006 IN ITA NO. 370/A GRA/2002, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-PROSEC UTION AND NON- APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG. M.A. NO. 23/AGRA/2010 2 2. THE ASSESSEE STATED IN THE M.A. THAT FROM 28.08. 2006 TO 13.09.2006, THE ASSESSEE WAS ILL AND REMAINED INDISPOSED OF AND COULD NOT HAND OVER THE PAPERS TO HIS COUNSEL FOR HEARING ON THE DATE OF HE ARING. IN SUPPORT OF THE CONTENTION, THE ASSESSEE FURNISHED MEDICAL CERTIFIC ATE SHOWING THE PERIOD OF ILLNESS AND ADVICE OF BED REST. THE LD. COUNSEL FOR THE ASSESSEE ADMITTED THAT NO SUCH MEDICAL CERTIFICATE WAS FILED ALONGWITH THE MISCELLANEOUS APPLICATION. THE MEDICAL CERTIFICATE DATED 28.08.20 06 IN ORIGINAL IS TAKEN ON RECORD, WHICH IS STATED TO BE SIX YEARS OLD, BUT TH E THICKNESS OF THE PAPER SHOWS THAT IT WAS PROCURED BY THE ASSESSEE RECENTLY . THEREFORE, NO RELIANCE COULD BE MADE ON SUCH CERTIFICATE. THIS FINDING IS SUPPORTED BY THE FACT THAT DESPITE MEDICAL CERTIFICATE CLAIMED BY THE ASSESSEE IN HIS POSSESSION, IT WAS NOT PLACED ON RECORD DELIBERATELY WITH THE MISCELLA NEOUS APPLICATION. THE CONDUCT OF THE ASSESSEE IS NOT APPRECIATED IN MISLE ADING THE BENCH. HOWEVER, WE FIND THAT THE APPEAL HAS NOT BEEN DISPO SED OF ON MERITS AND WAS DISMISSED IN DEFAULT FOR NON-PROSECUTION. THEREFORE , IN THE INTEREST OF JUSTICE, IT IS NECESSARY TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PROSECUTE ITS APPEAL ON MERITS. ACCORDINGLY, THE ORDER OF THE TRI BUNAL DATED 13.09.2006 IS RECALLED AND THE APPEAL OF THE ASSESSEE IS RESTORED . THE OFFICE IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR HEARING ON MERIT S ON 26.06.2012 SINCE IT IS M.A. NO. 23/AGRA/2010 3 AN OLD APPEAL. THEREFORE, NO ADJOURNMENT SHALL BE G RANTED ON THAT DAY FOR HEARING OF THIS APPEAL. NO SEPARATE NOTICE SHALL BE ISSUED TO THE ASSESSEE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25.05.2012. 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