M/s S.S.Trading Corporation, Indore V. The ITO 2(3), Indore

MA 26/IND/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1401 (ITAT-INDORE)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 05-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Keywords: Principle of natural justice

Judgement Text

1 INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER M.A. NO.26/IND/2013 (ARISING OUT OF ITA NO. 403/IND/2012) A.Y. 1989-90 M/S. S.S. TRADING CORPORATION, INDORE PAN AAFFS 7620 B ..APPELLANT V/S. ITO-2(3), INDORE ..RESPONDENT ASSESSEE BY SHRI HITESH CHIMNANI REVENUE BY SHRI R.A. VERMA DATE OF HEARING 3.1.2014 DATE OF PRONOUNCEMENT 3.1.2014 ORDER PER JOGINDER SINGH, JUDICIAL MEMBER THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE A CT IS PREFERRED BY THE ASSESSEE ON THE GROUND THAT THE TR IBUNAL VIDE ORDER DATED 18.12.2012 DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION AS ASSESSEE COULD NOT APPEAR ON THE APPOINTED DATE DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES. 2 2. DURING HEARING, SHRI HITESH CHIMNANI, LD. COUNSE L FOR THE ASSESSEE CONTENDED THAT THOUGH THE REGISTERED NOTIC E WAS DULY RECEIVED BY THE ASSESSEE BUT DUE TO CERTAIN UNAVOID ABLE CIRCUMSTANCES, COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE APPOINTED DATE. IT WAS REQUESTED THAT THE EXPARTE O RDER OF THE TRIBUNAL DATED 18.12.2012 MAY BE RECALLED. LD. COUN SEL FOR THE ASSESSEE URGED THAT LENIENT VIEW MAY BE TAKEN AND T HE ASSESSEE UNDERTAKES TO BE VIGILANT IN FUTURE. HOWEVER, THE L D. SR. DR CONTENDED THAT IT WAS THE DUTY OF THE ASSESSEE TO R EMAIN PRESENT ON THE APPOINTED DATE, THEREFORE, NO LENIENCY IS REQUI RED, MORE SPECIFICALLY WHEN THE REGISTERED NOTICE, SENT TO AS SESSEE, WAS DULY SERVED UPON THE ASSESSEE. 3. WE HAVE PERUSED THE RECORD AND CONSIDERED THE AR GUMENTS ADVANCED BY THE LEARNED RESPECTIVE COUNSEL. UNDER T HE FACTS NARRATED HEREINABOVE AND KEEPING IN VIEW THE PRINCI PLE OF NATURAL JUSTICE, WE ARE OF THE CONSIDERED OPINION THAT SUBS TANTIAL CAUSE OF JUSTICE MUST PREVAIL ON TECHNICALITIES ESPECIALLY W HEN THE ASSESSEE HAS STATED THE REASONS OF NON-APPEARANCE AS NARRATE D ABOVE, THEREFORE, WE ARE OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED 3 UNHEARD, CONSEQUENTLY, THE EX-PARTE ORDER OF THE TR IBUNAL DATED 18.12.2012 IS RECALLED. THE APPEAL OF THE ASSESSEE WILL BE TAKEN UP FOR HEARING ON 18.2.2014. SINCE THE NEXT DATE OF HE ARING WAS DULY PRONOUNCED IN THE OPEN COURT AND NOTED BY THE LD. C OUNSEL FOR THE ASSESSEE, NO SEPARATE NOTICE OF HEARING WILL BE ISS UED BY THE REGISTRY. FINALLY, THE MISCELLANEOUS APPLICATION OF THE ASSES SEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 3.1.2014. SD/- SD/- (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3.1.2014 COPY TO: APPELLANT/RESPONDENT/CIT/CIT(A)/DR/GUARD F ILE !VYS!