M/s Rajputana Educational Coceity, Farrukhabad V. C.I.T., Aligarh

MA 26/AGR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9197 (ITAT-AGRA)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-10-2012
• Assessment Year: misc
• Appeal Filed On: 23-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: SWARN SINGH

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.25 & 26/AGRA/2012 (IN ITA NO. 469 & 470/ AGRA/2012) RAJPUTANA EDUCATIONAL SOCIETY, VS. COMMISSIONER O F VILLAGE, NIAMATPUR THAKURAN, INCOME-TAX, ALIGAR H. POST KANJHANA, FARRUKHABAD. (PAN : AABAR 1815 L) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SWARN SINGH, C.A. RESPONDENT BY : SHRI K.K. MISHRA JR. D.R. DATE OF HEARING : 19.10.2012 DATE OF PRONOUNCEMENT OF ORDER : 19.10.2012 ORDER PER BENCH: BOTH THE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE FOR RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATED 10.05.2012 BY WHICH BOTH THE APPEALS OF THE ASSESSEE WERE DISMISSED IN LIMINE FOR NON-PROSECUTI ON. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT 10.05.2012 WAS THE FIRST DATE OF HEARING BEFORE THE TRIBUNAL. THIS ITSELF IS NO G ROUND FOR RECALLING OF THE ORDER. WHEN THE APPEAL IS FIXED FOR HEARING, IT IS THE DUT Y OF THE ASSESSEE TO APPEAR ON THE DATE OF HEARING FOR FINALIZATION OF APPEAL. THIS CO NTENTION OF THE LD. COUNSEL FOR THE ASSESSEE IS, THEREFORE, REJECTED. THE LD. COUNSEL F OR THE ASSESSEE FURTHER SUBMITTED M.A. NO. 25 & 26/AGRA/2012. 2 THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE FOR H EARING. HOWEVER, AT THE SAME ADDRESS, THE ASSESSEE HAS RECEIVED THE ORDER OF THE TRIBUNAL AND SUBSEQUENT NOTICES. THE NOTICE FOR HEARING WAS SENT TO THE ASSESSEE WEL L IN ADVANCE ON THE PROPER ADDRESS AS MENTIONED IN THE APPEAL PAPERS. THE COND UCT OF THE ASSESSEE SHOWS THAT WRONG STATEMENT HAS BEEN MADE IN THE MISCELLANEOUS APPLICATION. HOWEVER, CONSIDERING THE FACT THAT THE APPEALS OF THE ASSESS EE HAVE NOT BEEN DECIDED ON MERITS, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNIT Y SHOULD BE GRANTED TO THE ASSESSEE FOR HEARING IN APPEALS ON MERIT. WE ACCORD INGLY, RECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 10.05.2012 AND RESTORE BOTH THE APPEALS TO THEIR ORIGINAL NUMBER. OFFICE IS DIRECTED TO FIX BOTH THE APPEALS FOR HEARING ON MERITS ON 26.11.2012, FOR WHICH NO SEPARATE NOTICES SHALL BE ISSUED. 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19.10.2012. 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