SHRI RAJEEV TAPARIA, Ratlam V. The ITO Wd-1, Ratlam

MA 29/IND/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0857 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 11-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: RAVI SARDA

Judgement Text

1 INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER MA NO. 29/IND/2013 (ARSING OUT OF ITA NO. 103/IND/2013) A.Y. 2008-09 SHRI RAJEEV TAPARIA RATLAM PAN AFEPT-2756B :: APPELLANT VS INCOME TAX OFFICER WARD 1, RATLAM :: RESPONDENT MA NO. 30/IND/2013 (ARSING OUT OF ITA NO. 101/IND/2013) A.Y. 2008-09 SMT. SUNITA TAPARIA RATLAM PAN AFEPT-2755C :: APPELLANT VS INCOME TAX OFFICER WARD 1, RATLAM :: RESPONDENT 2 MA NO. 31/IND/2013 (ARSING OUT OF ITA NO. 102/IND/2013) A.Y. 2008-09 SMT. INDIRA DEVI TAPARIA RATLAM PAN AFNPT-1691L :: APPELLANT VS INCOME TAX OFFICER WARD 1, RATLAM :: RESPONDENT MA NO. 32/IND/2013 (ARSING OUT OF ITA NO. 596/IND/2012) A.Y. 2007-08 M/S TODARMAL & SONS RATLAM PAN AADFT 9539Q :: APPELLANT VS INCOME TAX OFFICER WARD 1, RATLAM :: RESPONDENT APPELLANTS BY SHRI RAVI SARDA RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 27.09.2013 DATE OF PRONOUNCEMENT 27.09.2013 O R D E R PER JOGINDER SINGH, JUDICIAL MEMBER ALL THESE MISCELLANEOUS APPLICATION ARE BY DIFFER ENT ASSESSEES WITH A REQUEST TO RECALL THE RESPECTIVE I MPUGNED ORDERS WHICH WERE PASSED EX-PARTE. 3 2. DURING HEARING OF THESE MISCELLANEOUS APPLICATIO NS, WE HAVE HEARD SHRI RAVI SARDA, LEARNED COUNSEL FOR THE ASSE SSEE AND SHRI R.A. VERMA, LEARNED SENIOR DR. DURING ARGUMENT, THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT HE WAS ON R ELIGIOUS TOUR AND THUS COULD NOT APPEAR IN THESE CASES AT THE APP OINTED DATE. IN SUPPORT OF ITS CLAIM, THE LEARNED COUNSEL PRODUC ED PHOTOCOPY OF RESERVATION OF RAILWAY TICKET FOR THE RELEVANT P ERIOD. SHRI R.A. VERMA, LEARNED SR. DR, CONTENDED THAT SINCE NO AFFI DAVIT IN SUPPORT OF THE RAILWAY TICKET HAS BEEN FILED BY THE ASSESSEE, THEREFORE, THESE MISCELLANEOUS APPLICATIONS MAY NOT BE ALLOWED. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FA CT THAT IN SPITE OF SERVICE OF NOTICE, THESE ASSESSEES COULD NOT APP EAR BEFORE THE TRIBUNAL. HOWEVER, IN VIEW OF THE FACTS STATED IN THE APPLICATION, WE ARE CONVINCED THAT THESE ASSESEES SHOULD NOT BE CONDEMNED UNHEARD MORE SPECIFICALLY WHEN THEIR COUNSEL COULD NOT APPEAR ON THE DATE FIXED FOR HEARING. SO FAR AS THE CONTEN TION OF THE LEARNED SENIOR DR THAT NO AFFIDAVIT WAS FURNISHED B Y THE COUNSEL IN SUPPORT OF THE RAILWAY TICKET, WE ARE OF THE VIE W THAT THESE TICKETS WERE ISSUED BY THE GOVERNMENT DEPARTMENT, T HEREFORE, CANNOT BE DISBELIEVED. EVEN OTHERWISE, NO PERSON SH OULD BE 4 CONDEMNED UNHEARD. ALL THESE MISCELLANEOUS APPLICA TIONS OF THE ASSESSEE ARE, THEREFORE, ALLOWED. 4. THE RESPECTIVE APPEALS WILL BE HEARD ON 17.10.20 13. SINCE THIS DATE WAS PRONOUNCED IN THE OPEN COURT AND DULY NOTED BY THE LEARNED COUNSEL, NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED TO THE RESPECTIVE ASSESSEES. FINALLY, THESE MISCELLANEOUS APPLICATIONS OF THE R ESPECTIVE ASSESSEE IS ALLOWED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 27.9.2013. SD/- SD/- (R.C.SHARMA) (JOGINDER SINGH ) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 27.9.2013 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE DN/-2727 5