Manju Agarwal, Aligarh V. I.T.O.-1(2), Aligarh

MA 23/AGR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0417 (ITAT-AGRA)
• Duration Of Justice: 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 23-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S D SHARMA

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/AG/2013 (IN ITA NO. 550/AGRA/ 2012) ASSESSMENT YEAR 2005-06 MANJU AGARWAL VS. INCOME-TAX OFFICER, 5/1, GOOLAR ROAD, 1(2), ALIGARH ALIGARH. (PAN AFXPA 4444 G) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANKAJ GARGH, ADVOCAT E. RESPONDENT BY : SHRI S.D. SHARMA, JR. D.R . DATE OF HEARING : 26.07.2013 DATE OF PRONOUNCEMENT : 26.07.2013 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT VIDE ORDER DATED 27.05.2013. THE ASSESSEE HAS FILED PRESENT MISCELLA NEOUS APPLICATION FOR RECALLING OF THE EX-PARTE ORDER ON THE REASONS THAT THOUGH THE ASSESSEES COUNSEL HAS APPLIED FOR ADJOURNMENT FOR 26.02.2013 BUT HE WAS NOT AWARE OF THE DATE OF HEARING FOR 27.05.2013. M.A NO.23/AGRA/2013 IN ITA NO.550/AGRA/2012 A.Y. 2005-06 2 2. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND THE FACT THAT APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERIT, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERIT. WE, ACCORDINGLY, RECALL THE EARLIER EX-PARTE ORDER DATE D 27.05.2013 AND RESTORE THE APPEAL OF THE ASSESSEE. OFFICE IS DIRECTED TO FIX T HE APPEAL OF THE ASSESSEE FOR HEARING ON 05.08.3013 FOR WHICH DATE NO SEPARATE NO TICE SHALL BE ISSUED TO THE ASSESSEE. 3. IN THE RESULT, M.A. OF THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (A.L. GEHLOT) (BHAV NESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY