Smt. Meena Goyal W/o Sh. Harish Chand Goyal, Morena V. The I.T.O.-2(2), Gwalior

MA 27/AGR/2010

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0379 (ITAT-AGRA)
• Duration Of Justice: 8 year(s) 5 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 18-03-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 01-12-2010
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER M.A. NO.27/AGR/2010 (IN ITA NO.136/AGR/2010) ASST. YEAR: 2001-02 SMT. MEEA GOYAL, VS. THE INCOME-TAX OFFICER-2(2 ), W/O. SHRI HARISH CHAND GOYAL, GWALIOR. NEAR RAMBABU HALWAI GALI, SADAR BAZAR, MORENA (M.P.). (PAN : AHOPD 0125 A). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUBHASH AGARWAL, ADVOCATE RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER THIS MISCELLANEOUS APPLICATION (M.A.) HAS BEEN FILE D BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DATED 18.10.2010 PASSED IN ITA NO.136 /AGR/2010. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMI NE IN VIEW OF THE DECISION IN THE CASE OF ACIT VS. MULTIPLAN INDIA LIMITED, 38 ITD 320. NOW THE ASSESSEE HAS FILED M.A. FOR RECALL OF THE ORDER DATED 18.10.2010 STATING THE REASONS FOR NOT APPEARING ON THE DATE OF HEARING. 3. AFTER CONSIDERING THE CONTENTS OF THE M.A. ALONG WITH THE AFFIDAVIT FILED ON RECORD, IT IS SEEN THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 2 4. IN VIEW OF THE FACTS AND CIRCUMSTANCES, I RECALL THE ORDER OF THE TRIBUNAL DATED 18.10.2010. THE REGISTRY IS DIRECTED TO FIX THE AP PEAL FOR HEARING ON 26.04.2011. THE ABOVE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AN D, THEREFORE, THERE IS NO NEED TO SEND NOTICES TO THE RESPECTIVE PARTIES. I ORDER ACCORDINGLY. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FIELD B Y THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 18.03.2011) SD/- (P.K. BANSAL) ACCOUNTANT MEMBER PLACE: AGRA DATE: 18 TH MARCH, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY