Sh. Surya Pratap Singh, Farrukhabad V. I.T.O., Ward-2, Farrukhabad

MA 30/AGR/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7341 (ITAT-AGRA)
• Duration Of Justice: 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-12-2011
• Assessment Year: 1995-1996
• Appeal Filed On: 15-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER M.A. NOS.25 TO 31/AGR/2011 (IN ITA NOS.201 TO 207/AGR/2011) ASSESSMENT YEARS: 1990-91 TO 1996-97 SHRI SURYA PRATAP SINGH, VS. INCOME TAX OFFICER, 1/89-A, CIVIL LINES, WARD-2, FARRUKHABAD. FATEHGARH, FARRUKHABAD. (PAN: ADMPS 3786 J). ( APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANIL VERMA, ADVOCATE RESPONDENT BY : SHRI. A.K. SHARMA, JR. D.R. DATE OF HEARING : 21.12.2011 DATE OF PRONOUNCEMENT : 21.12.2011 ORDER THE ASSESSEE HAS FILED THE AFORESAID MISCELLANEOUS APPLICATIONS FOR RECALLING THE CONSOLIDATED ORDER DATED 31 ST OCTOBER, 2011 IN WHICH THIS BENCH HAS DISMISSED THE APPEALS OF THE ASSESSEE FOR NON-PROSECUTION. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE NOTICES OF HEARING WERE NOT RECEIVED PRIOR TO THE DATE OF H EARING, HENCE THE ASSESSEE COULD NOT APPEAR BEFORE THIS BENCH AND THE BENCH HAS DISM ISSED THE APPEALS OF THE M.A.NOS.25 TO 31/AGR/2011 A.YS.1990-91 TO 1996-97 2 ASSESSEE FOR NON-PROSECUTION ON 31.10.2011. HE REQ UESTED THAT THE ORDER DATED 31.10.2011 MAY BE RECALLED AND APPEALS OF THE ASSES SEE MAY BE DECIDED ON MERIT ON ANY DATE. 3. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAIS ED ANY SERIOUS OBJECTION ON THE REQUEST OF THE ASSESSEE. HE HAS ALSO AGREED TO ARGUE THE APPEALS OF THE ASSESSEE ON ANY CONVENIENT DATE PREFERABLY ON 27.12.2011. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE ORDER DATED 31.10.2011 PASSED BY THIS BENCH IN WHICH THIS BENCH HAS DISMIS SED THE APPEALS OF THE ASSESSEE FOR NON-PROSECUTION BECAUSE THE COMBINED NOTICES OF HEARING DATED 17.10.2011 WERE SENT TO THE ASSESSEE BY REGISTERED POST ON 18. 10.2011 FIXING THE DATE OF HEARING FOR 31.10.2011 AND IN RESPONSE TO THE SAME NEITHER THE ASSESSEE NOR HIS AUTHORISED REPRESENTATIVE APPEARED NOR FILED ANY AP PLICATION FOR ADJOURNMENT. BUT, KEEPING IN VIEW OF THE AVERMENT MADE IN THE AP PLICATIONS, I AM OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE ORDER DATED 31 .10.2011 DESERVES TO BE RECALLED AND I RECALL THE SAME BY ALLOWING THE MISCELLANEOUS APP LICATIONS FILED BY THE ASSESSEE WITH DIRECTION TO THE REGISTRY TO FIX THE APPEALS B EFORE THE S.M.C. BENCH ON 27.12.2011 AS AGREED BY BOTH THE PARTIES. THERE IS NO NEED TO ISSUE NOTICES TO THE PARTIES BECAUSE THIS ORDER HAS BEEN PRONOUNCED IN T HE OPEN COURT AND BOTH THE PARTIES HAVE ALSO ENDORSED THE SAME. M.A.NOS.25 TO 31/AGR/2011 A.YS.1990-91 TO 1996-97 3 5. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S OF THE ASSESSEE ARE ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 21.12.2011). SD/- (H.S. SIDHU) JUDICIAL MEMBER DATE: 21 ST DECEMBER, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT/RESPONDENT/CIT CONCERNED/CIT(APPEALS) CO NCERNED/D.R., ITAT, AGRA BENCH, AGRA/GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY