M/s Jugendra Singh & Company, Etah V. D.C.I.T., Circle-3(1), Etah

MA 24/AGR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0704 (ITAT-AGRA)
• Duration Of Justice: 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 31-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA

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. 24/AGRA/2013 (IN ITA NO. 420/AGRA/ 2012) ASSESSMENT YEAR 2005-06 M/S JUGENDRA SINGH & COMPANY VS. DCIT, CIRC LE 3(1), SURESHPURI, G.T. ROAD, ETAH ETAH. (PAN (AABFJ 1334 R) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDRA SHARMA, ADVO CATE. RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R . DATE OF HEARING : 07.08.2013 DATE OF PRONOUNCEMENT : 07.08.2013 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE FOR RECALLING OF THE EARLIER EX-PARTE ORDER OF THE TRIBUNAL DATED 29 .01.2013 WHEREBY APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT. 2. THE ASSESSEE HAS MADE STATEMENT IN THE APPLICATI ON THAT THE DATE WAS TAKEN BY HIS COUNSEL, BUT ASSESSEE WAS NOT AWARE OF THE FIXATION OF THE APPEAL ON THE DATE OF HEARING. THE DATE OBTAINED BY THE CO UNSEL FOR THE ASSESSEE WOULD MEAN THE DATE GIVEN TO THE ASSESSEE. THEREFOR E, THIS STATEMENT OF THE ASSESSEE IN THE MISCELLANEOUS APPLICATION IS INCORR ECT AND IS REJECTED. M.A NO.24/AGRA/2013 IN ITA NO.420/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 29.01.2013 AND RESTORE THE APPEAL OF THE ASSESSEE. OFFICE IS DIRECTED TO FIX T HE APPEAL OF THE ASSESSEE FOR HEARING ON 21.08.3013 FOR WHICH DATE NO SEPARATE NO TICE SHALL BE ISSUED TO THE ASSESSEE AND NO ADJOURNMENT WILL ALSO BE GRANTED BE ING A SMALL MATTER. 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