M/s Bhagwat Prasad Sharma Contractors, Gwalior V. J.C.I.T., Range-II, Gwalior

MA 31/AGR/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9194 (ITAT-AGRA)
• Duration Of Justice: 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-10-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 01-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 31/AGRA/2012 (IN ITA NO. 80/ AGRA/2010) ASSTT. YEAR : 2006-07 M/S. BHAGWAT PRASAD SHARMA CONTRACTORS, VS. J.C.I. T., RANGE-II, 185, GAYITRI VIHAR, THATIPUR, GWALIOR. GWALIOR. (PAN : AAFFB 6203 R) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDRA SHARMA, ADVOCATE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 12.10.2012 DATE OF PRONOUNCEMENT OF ORDER : 12.10.2012 ORDER PER BENCH: THE ASSESSEE FILED PRESENT MISCELLANEOUS APPLICAT ION FOR RECALLING OF THE ORDER DATED 24.05.2011 WHEREBY THE APPEAL OF THE AS SESSEE WAS DISMISSED IN LIMINE. IT WAS RECORDED IN THE ORDER THAT THE ASSES SEE REFUSED TO ACCEPT THE NOTICE. HOWEVER, SINCE THE APPEAL OF THE ASSESSEE HAS NOT B EEN DECIDED ON MERITS, THEREFORE, WE ARE OF THE VIEW THAT ONE MORE OPPORTU NITY SHOULD BE GRANTED TO THE ASSESSEE FOR HEARING ON MERIT. IT IS ALSO STATED TH AT THE DEPARTMENTAL APPEAL FOR THE SAME ASSESSMENT YEAR IS FIXED FOR HEARING ON 27.11. 2012. THE ASSESSEE ALSO FILED AFFIDAVIT STATING THEREIN THAT HE HAS NOT REFUSED T O ACCEPT THE NOTICE. WE ARE OF THE M.A. NO. 31/AGRA/2012. 2 VIEW THAT THERE IS SUFFICIENT CAUSE FOR THE ASSESSE E FOR NOT APPEARING ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE EARLIER ORDER DA TED 24.05.2011 AND RESTORE THE APPEAL OF THE ASSESSEE. THE APPEAL SHALL BE FIXED F OR HEARING ON MERIT ALONG WITH THE DEPARTMENTAL APPEAL ON 27.11.2012, FOR WHICH NO SEPARATE NOTICE SHALL BE ISSUED. ACCORDINGLY, THE M.A. OF THE ASSESSEE IS AL LOWED. 2. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 12.10.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY