Shri Phoolchand Agrawal, Indore V. The Assistant Commissioner of Income Tax 3(1), Indore

MA 28/IND/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6960 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 15-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Keywords: Principle of natural justice

Judgement Text

1 THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER MA NO.28/IND/2011 (ARISING OUT OF ITA NO. 372/IND/2011) AY: 2004-05 PHOOLCHAND AGRAWAL, INDORE PAN ABTPA 5595 Q . APPELLANT VS. ACIT-3(1), INDORE . RESPONDENT DATE OF HEARING : 30.9.2011 DATE OF PRONOUNCEMENT : 30.9.2011 APPELLANT BY SHRI SUBHASH CHAND JAIN, CA RESPONDENT BY SHRI ARUN DEWAN ORDER PER JOGINDER SINGH, JUDICIAL MEMBER BY THIS APPLICATION U/S 254(2) OF THE INCOME TAX A CT, 1961, THE ASSESSEE SEEKS TO RECALL AN EX-PARTE ORDER OF THE T RIBUNAL DATED 1.6.2011 ON THE GROUND THAT THE NOTICE SENT TO ASSE SSEE WAS RETURNED BY POSTAL AUTHORITY BUT IT WAS THE MISTAKE OF THE POST AL AUTHORITY BECAUSE THE ORDER OF THE TRIBUNAL DATED 1.6.2011 SENT THE A SSESSEE WAS SERVED UPON THE ASSESSEE BY THE POSTAL AUTHORITY ON THE SA ME ADDRESS. THE LD. 2 COUNSEL FOR THE ASSESSEE PLEADED THAT IN THE INTERE ST OF JUSTICE, ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE. ON THE OTHER HAND, THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE DEFE NDED THE ORDER BY CONTENDING THAT IT WAS THE DUTY OF THE ASSESSEE TO REMAIN VIGILANT. 2. IN VIEW OF THE ABOVE AND KEEPING IN VIEW THE PRI NCIPLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THE EX-PARTE ORDER OF THE TRIBUNAL DATED 1.6.2011 IS RECALLED AND THE APPEAL IS FIXED FOR FINAL HEARING ON 14.11.2011. SINCE THE DATE OF HEARING W AS PRONOUNCED IN THE OPEN COURT, THEREFORE, NO NOTICE FOR HEARING SH ALL BE ISSUED. FINALLY, THE MISCELLANEOUS APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRES ENCE OF LEARNED REPRESENTATIVES OF BOTH THE SIDES AT THE CO NCLUSION OF HEARING ON 30.9.2011. (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30.9.2011 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR !VYAS!