Sh Jai Praksah Sharma, Dewas V. The ITO, Dewas

MA 30/IND/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6965 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1997-1998
• Appeal Filed On: 11-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Assessee Lawyers: J N SHARMA
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JM AND SHRI R.C. SHARMA , AM MA NOS. 29 AND 30/IND/2011 ARISING OUT OF ITA NOS. 574 AND 575/IND/2005 JAI PRAKASH SHARMA DEWAS . APPELLANT VS. INCOME TAX OFFICER DEWAS . RESPONDENT DATE OF HEARING : 16.9.2011 DATE OF PRONOUNCEMENT : 16.9.2011 APPELLANT BY SHRI J.N. SHARMA RESPONDENT BY SHRI ARUN DEWAN ORDER PER JOGINDER SINGH, JUDICIAL MEMBER BY THESE APPLICATIONS U/S 254(2) OF THE INCOME TAX ACT, 1961, THE ASSESSEE SEEKS TO RECALL ORDER OF THE TRIBUNAL DATE D 28.2.2011 ON THE GROUND AS CONTAINED IN THE MISCELLANEOUS APPLICATIO N FILED BY THE ASSESSEE. IT WAS SUBMITTED THAT DUE TO OVERSIGHT, THE WRITTEN SUBMISSIONS OF THE ASSESSEE COULD NOT BE CONSIDERED WHICH WERE VITAL ON THE DECISION OF THESE APPEALS. ON THE OTHER HAND , THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE DEFENDED THE IMPUGNED O RDER BY 2 CONTENDING THAT THE ASSESSEE APPEARED IN PERSON AND ONLY MADE ORAL SUBMISSIONS AND LEFT THE MATTER TO THE BENCH. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF LD. REPRESENTATIVES OF BOTH SIDES AND PERUSED THE MATERIAL AVAILABLE ON RE CORD. WITHOUT GOING INTO MUCH DELIBERATION, SUBMISSIONS OF THE ASSESSEE AND THE PRINCIPLE OF NATURAL JUSTICE, WE RECALL OUR ORDER DATED 28.2.201 1 AND FIX THESE APPEALS FOR HEARING FOR 28.10.2011. SINCE THE NEXT DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, THEREFORE, NO SEPARAT E NOTICE FOR HEARING SHALL BE ISSUED BY THE REGISTRY. FINALLY, THE MISCELLANEOUS APPLICATIONS OF THE ASS ESSEE ARE 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 16.9.2011. (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16.9.2011 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR