Shri Kamla Kant Sharma, Bhopal V. THE ACIT 1(1), Bhopal

MA 31/Ind/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 5403 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 24-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MITRA
• Assessee Lawyers: M K SHARMA

Judgement Text

KAMLA KANT SHARMA M.A.NO.31/IND/2018 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO31 /IND/2018 (ARISING OUT OF ITA NO.1012/IND/2016) ASSESSMENT YEAR 2010-11 REVENUE BY SHRI P.K. MITRA, SR. DR ASSESSEE BY SHRI M.K. SHARMA, CA DATE OF HEARING 05.10.2018 DATE OF PRONOUNCEMENT 09.10.2018 O R D E R PER SHRI KUL BHARAT,JM THE PRESENT MISCELLANEOUS APPLICATION FI LED U/S 254(2) IS AGAINST THE ORDER DATED 08.06.2018 PASSED BY THE TRIBUNAL. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE TO NON-SERVICE OF NOTICE OF HEARING, THE ASSESSEE COULD NOT APPEAR BE FORE THE TRIBUNAL ON THE DATE OF HEARING AS HE WAS OUT OF STATION AND THE DOOR WA S LOCKED ON THE DATE WHEN NOTICE WAS SERVED, CONSEQUENTLY, THE DATE OF HEARIN G COULD NOT BE COMMUNICATED TO A.R. THEREFORE, THE ASSESSEE PRAYED THAT THE MAI N APPEAL I.E. I.T.A. NO. 1012/IND/2016 MAY BE HEARD ON MERIT. KAMLA KANT SHARMA, BHOPAL VS. ACIT-1(1), BHOPAL (APPELLANT) (RESPONDENT ) PAN NO. AXUPS 7815 A KAMLA KANT SHARMA M.A.NO.31/IND/2018 2 3. ON THE OTHER HAND THE LD. DEPARTMENTAL REPRESEN TATIVE PLACED RELIANCE ON THE ORDER OF THE TRIBUNAL. 4. WE HAVE HEARD RIVAL CONTENTIONS. WE FIND THAT I T IS NOT IN DISPUTE THAT THE DATE OF HEARING COULD NOT BE COMMUNICATED TO A.R. D UE TO NON-SERVICE OF THE DATE. THE ASSESSEE HAS ALSO IN SUPPORT OF ITS CONTE NTION FILED AFFIDAVIT. ON CONSIDERATION OF ABOVE FACTS, WE DEEM IT APPROPRIAT E TO RECALL OUR EARLIER ORDER SUBJECT TO COST OF RS.1,000/-, TO BE DEPOSITED WITH TAX BAR AT TRIBUNAL, AS THE ASSESSEE SHOULD HAVE MADE ALTERNATIVE ARRANGEMENT F OR GETTING NOTICE OF HEARING WHEN HE WAS OUT OF STATION. THE REGISTRY IS DIRECT ED TO REFIX THE RESPECTIVE APPEAL IT NO.1012/IND/2016 FOR HEARING. THE ORDER PRONOUNCED IN THE OPEN COURT ON 09.10. 2018. SD/- SD/- (MANISH BORAD) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER / DATED : 9.10.2018 /DEV COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER ASSTT. REGISTRAR