DINESHKUMAR KHANDELWAL(HUF), Nagpur V. I.T.O. WARD -2(1), Nagpur

MA 23/NAG/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5257 (ITAT-NAGPUR)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 06-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A R NINAWE
• Assessee Lawyers: ASHOK KUMAR AGRWAL

Judgement Text

1 M.A. NOS. 23&24/NAG/2016. IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. (S.M.C.) M.A. NOS. 23&24/NAG/2016 (ARISING OUT OF ITA NOS. 58&59/NAG/2015) ASSESSMENT YEARS : 2003 - 04 & 2004 - 05. DINESHKUMAR KHANDELWAL, HUF THE INCOME - TAX OFFICER, NAGPUR. VS. WARD - 2(1), NAGPUR. PAN AAAHD5051N. APPLICANT. RESPONDENT. APPLICANT BY : SHRI ASHOK KUMAR AGRWAL. RES PONDENT BY : SHRI A.R. NINAWE. DATE OF HEARING : 06 - 01 - 2017 DATE OF PRONOUNCEMENT : 6 TH JANUARY, 2017. O R D E R. BY WAY OF TH ESE MISCELLANEOUS APPLICATION S THE ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL IN ITA NO S . 58 & 59 /NAG/201 5 VIDE ORDER DATED 24 TH AUGUST, 2016. 2. THE AFORESAID APPEAL S W ERE DECIDED EX PARTE AS NONE HAD APPEARED ON THE DATE OF HEARING. NOW THE COUNSEL FOR THE ASSESSEE HAS PLEADED THAT THERE WAS NO REPRESENTATION FROM THE ASSESSEE AS THE NOTICE FOR DATE OF HEARING WAS NOT SERVED. 3. UPON HEARING BOTH THE COUNSEL AND PERUSING THE RECORDS I FIND THAT INTEREST OF JUSTICE WILL BE SERVED IF THE AFORESAID EXPARTE ORDER IS RECALLED, TO ENABLE THE ASSESSEE TO REPRESENT THE CASE. 4. ACCORDINGLY I RECALL THE AFORESAID ORDER OF THE TRIBUNAL. REGISTRY IS 2 M.A. NOS. 23&24/NAG/2016. DIRECTED TO FIX THE CASE FOR HEARI NG ON 1 7 - 01 - 2017. THE DATE OF HEARING HAS BEEN DULY COMMUNICATED TO BOTH THE PARTIES IN THE OPEN COURT. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION S BY THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF JANUARY., 2017. SD/ - ( SHA MIM YAHYA) ACCOUNTANT MEMBER. NAGPUR, DATED: 6 TH JANUARY, 2017. COPY FORWARDED TO : 1. DINESHKUMAR KHANDELWAL, HUF 201, OM MENTION, PLOT NO. 158, LENDER PARK, RAMDASPETH, NAGPUR. 2. I.T.O., WARD - 2 (1), NAGPUR. 3. . C.I.T. - I, NAGPUR. 4. CIT(APPEALS), - I, NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. WAKOD E.