Shri Deep Poddar, Indore V. The Income Tax 4(1), Indore

MA 26/IND/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3607 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 12-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA

Judgement Text

DEEP PODDAR MISCELLANEOUS APPLICATION NO. 26/IND/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER M.A. NO. 26/IND/2015 ARISING OUT OF ITA NO. 108/IND/2013 A.Y. 2009-10 DEEP PODDAR INDORE ::: APPELLANT VS INCOME TAX OFFICER 4(1) INDORE ::: RESPONDENT APPELLANT BY SHRI AVINASH GAUR RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 16.10 .2015 DATE OF PRONOUNCEMENT 1 6 .10. 2015 O R D E R PER SHRI B.C. MEENA, AM BY WAY OF THIS MISCELLANEOUS APPLICATION U/S 254(2) O F THE INCOME TAX ACT, 1961, THE ASSESSEE PRAYS FOR REC ALLING OF THE ORDER DATED 7 TH JULY, 2015 ON THE GROUND THAT THE DEEP PODDAR MISCELLANEOUS APPLICATION NO. 26/IND/2015 2 NOTICE FOR HEARING OF THE APPEALS WHICH WAS FIXED ON 7.7.2015, WAS NOT SERVED UPON THE ASSESSEE AND AS SUCH HE WAS NOT IN A POSITION TO REPRESENT HIS CASE BEFORE THE HON'BLE TRIBUNAL. 2. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE FACT OF NON-SERVICE OF NOTICE FOR HEARING ON THE ASSESSEE IS APPARENT FROM THE ORDER OF THE TRIB UNAL ITSELF WHEREIN IN LAST SENTENCE OF PARA 2 THE TRIBUNAL HAS CATEGORICALLY MENTIONED THAT THEREAFTER, THE CASE WAS AGAIN FIXED FOR HEARING FOR 7.7.2015 FOR WHICH REGISTE RED NOTICE WAS SENT WHICH WAS AGAIN RETURNED UNSERVED. THE LEARNED COUNSEL FOR THE ASSESSEE, THEREFORE, PRAYED T HAT THE ORDER DATED 7 TH JULY, 2015 OF THE TRIBUNAL MAY KINDLY BE RECALLED AND THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNI TY TO PUT UP ITS CASE BEFORE THE HON'BLE TRIBUNAL. 2. ON THE OTHER HAND, THE LEARNED DR OBJECTED TO THE RECALLING OF THE ORDER OF THE TRIBUNAL. DEEP PODDAR MISCELLANEOUS APPLICATION NO. 26/IND/2015 3 3. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE SI DES. AFTER PERUSAL OF RECORD, IT TRANSPIRES FROM THE ORDE R OF THE HON'BLE TRIBUNAL DATED 7 TH JULY, 2015 ITSELF THAT NO NOTICE FOR HEARING, WHICH WAS FIXED FOR 7 TH JULY, 2015, WAS EVER SERVED UPON THE ASSESSEE. IT IS A SETTLED LAW THAT NO -BODY COULD BE CONDEMNED UNHEARD. WE, THEREFORE, IN THE IN TEREST OF JUSTICE AND FAIR PLAY, RECALL THE ORDER DATED 7 TH JULY, 2015 OF THE TRIBUNAL WITH THE DIRECTION TO THE REGISTRY T O REFIX THE CASE FOR HEARING IN DUE COURSE OF TIME. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. PRONOUNCED IN OPEN COURT ON 16 TH OCTOBER, 2015 SD SD (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER 16TH OCTOBER, 2015 DEEP PODDAR MISCELLANEOUS APPLICATION NO. 26/IND/2015 4 DN/-