Gopilal Khatri, Gwalior V. I.T.O.,Ward-2(2), Gwalior

MA 33/AGR/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9890 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-02-2013
• Assessment Year: 2001-2002
• Appeal Filed On: 10-10-2012
• 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. 33/AGRA/2012 (IN ITA NO. 398/AGRA/2012) ASSTT. YEAR : 2001-02 GOPI LAL KHATRI S/O SRI P.R. KHATRI, VS. INCOME-T AX OFFICER, J-18, CITY CENTRE NO.1, WARD 2(2), GWALIOR. GWALIOR.(PAN: ADJPK 8300 R). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDRA SHARMA, ADVOCATE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 08.02.2013 DATE OF PRONOUNCEMENT OF ORDER : 08.02.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS M.A. IS FILED BY THE ASSESSEE FOR RECALLING O F THE EARLIER ORDER OF THE TRIBUNAL DATED 30.04.2012, WHEREBY APPEAL OF THE AS SESSEE WAS DISMISSED IN LIMINE FOR NON-APPEARANCE ON THE DATE OF HEARING. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE AND FILED AFFIDAVIT OF THE ASSESSEE IN S UPPORT OF THE CONTENTION. SINCE THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERI TS, THEREFORE, WE FIND IT APPROPRIATE TO GIVE ONE MORE OPPORTUNITY TO THE ASS ESSEE FOR DECIDING THE APPEAL ON M.A. NO. 33/AGRA/2012 2 MERITS. ACCORDINGLY, THE EARLIER ORDER OF THE TRIBU NAL IS RECALLED AND THE APPEAL OF THE ASSESSEE IS RESTORED TO ITS ORIGINAL NUMBER. TH E APPEAL OF THE ASSESSEE BE FIXED FOR HEARING ON MERITS ON 26.02.2013, FOR WHICH NO S EPARATE NOTICE SHALL BE ISSUED. AS A RESULT, THE M.A. OF THE ASSESSEE DESERVES TO B E ALLOWED. 3. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT. 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