SMT. SAROJ SAHU, Indore V. The ACIT 4(1), Indore

MA 23/IND/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4312 (ITAT-INDORE)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-04-2016
• Assessment Year: 1997-1998
• Appeal Filed On: 05-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA JDR

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.23/IND/2015 (ARISING OUT OF I.T.A.NO.596/IND/2014) A.Y. : 1997-98 SMT. SAROJ SAHU, ACIT, INDORE. VS 4(1), INDORE. APPLICANT RESPONDENT PAN NO. AKTPS4940G APP LICANT BY : SHRI AVINASH GAUR, ADV. RESPONDENT BY : SHRI R. A. VERMA, JDR O R D E R PER D.T.GARASIA, J.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE U/S 254(2) OF THE INCOME-TAX ACT, 1961, WHICH ARISES OUT OF ORD ER PASSED BY THE I.T.A.T. IN I.T.A.NO. 596/IND/2014. DATE OF HEARING : 08 . 0 4 .2016 DATE OF PRONOUNCEMENT : 08. 0 4 .2016 M.A.NO.23/IND/2015 A.Y. 1997-98 SMT. SAROJ SAHU VS. ACIT, 4(1), INDORE 2 2 2. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE ASSESSEE COULD NOT ATTEND THE HEARING OF THE APPEAL FIXED BEFORE THE I.T.A.T. AND THE I.T.A.T. HAS DISMISSED THE APPEAL FOR NON-PROSECUTION. THE LD. COUNSEL FURTHER SUBMI TTED THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE FIXING THE DATE OF HEARING ON 15.6.2015. THE ADDRESS ON WHICH NOTICE OF HEARING WAS NOT SERVED AND RETURNED I 9/5, DUBEY COLONY, WHIC H IS OLD NUMBER AND THE NEW NUMBER IS 17, DUBEY COLONY, INDOR E. THE ADDRESS WAS NOT CHANGED ONLY THE NEW NUMBER WAS GIVEN BY THE LOCAL AUTHORITY AND AS SUCH NOTICE OF DATE OF H EARING WAS RETURNED. THE ASSESSEE HAS SUBMITTED THE AFFIDAVIT TO THIS EFFECT. THE LD. COUNSEL PRAYED THAT THE APPEAL MAY PLEASE BE FIXED AGAIN AND HEARD. 3. THE LD. DR DID NOT OBJECT TO IT. 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES. WE HAVE PERUSED THE AFFIDAVIT SWORN IN BY THE ASSESSEE. WE, THEREFORE, ALLOW THE MISC. APPLICATION AND CALL FOR THE APPEAL TODAY AND FIX IT FOR HEARING TODAY I TSELF I.E. ON 8.04.2016. M.A.NO.23/IND/2015 A.Y. 1997-98 SMT. SAROJ SAHU VS. ACIT, 4(1), INDORE 3 3 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 8 TH APRIL, 2016. SD/- (B.C.MEENA) ACCOUNTANT MEMBER SD/- ( D.T.GARASIA) JUDICIAL MEMBER DATED : 8 TH APRIL, 2016. CPU* 8.4