Shri Suresh Chand AgarwalProp. ShriGirraj Supari Traders, Mathura V. ACIT- 3, Tikamgarh

MA 31/AGR/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4549 (ITAT-AGRA)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-04-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 13-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R C SHARMA
• Assessee Lawyers: M M AGARWAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI P.K. BANSAL, ACCOUNTANT MEMBER M.A. NO.31/AGR/2009 (IN ITA NO.13/AGR/2006) ASST. YEAR: 2002-03 SHRI SURESH CHAND AGARWAL, VS. ASSTT. C.I.T. 3, PROP. SHRI GIRRAJ SUPARI TRADERS, MATHURA. BHARGAVA STREET, GHIA MANDI, MATHURA. (PAN : AAVPA 3257 C) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.M. AGARWAL, C.A.. RESPONDENT BY : SHRI R.C. SHARMA, JR. D.R. ORDER PER P.K. BANSAL, A.M.: THIS IS A MISCELLANEOUS APPLICATION (M.A.) MOVED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DATED 29.12.2008. 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 29.12.2008 STATING THE REASONS FOR NOT APPEARING ON THE DATE OF HEARING. 3. AFTER CONSIDERING THE CONTENTS OF THE M.A., IT I S SEEN THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE DATE OF HEARING. 2 4. IN VIEW OF THE FACTS AND CIRCUMSTANCES, WE RECAL L THE ORDER OF THE TRIBUNAL DATED 29.12.2008. THE REGISTRY IS DIRECTED TO FIX THE AP PEAL FOR HEARING IN THE MONTH OF JUNE, 2010. WE ORDER ACCORDINGLY. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FIELD B Y THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23.04.2010) . SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 25 TH MAY, 2010. 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