Shri Sandeep Kumar Badjatya, Indore V. The ITO 3(1), Indore

MA 33/IND/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4037 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 15-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: K K CHATURVEDI

Judgement Text

SANDEEP KUMAR BADJATIYA MA NO. 33/IND/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER M.A. NO. 33/IND/2015 ARISING OUT OF ITA NO. 115/IND/2014 A.Y.2008-09 SHRI SANDEEP KUMAR BADJATYA INDORE PAN ACIPB 4334J ::: APPELLANT VS INCOME TAX OFFICER 3(1) INDORE ::: RESPONDENT APPELLANT BY SHRI K.K. CHATURVEDI RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 4.3.2016 DATE OF PRONOUNCEMENT 4.3.2016 O R D E R PER SHRI B.C. MEENA, AM THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE U/S 254(2) OF THE ACT ON THE GROUND THAT THE SANDEEP KUMAR BADJATIYA MA NO. 33/IND/2015 2 ASSESSEE COULD NOT REPRESENT HIS CASE ON THE DATE OF HEARING I.E. ON 8 TH SEPTEMBER, 2915 AS NO NOTICE FOR HEARING OF THE APPEAL WAS SERVED UPON HIM AT THE ADDRESS FURNISHED IN FORM NO. 36. IN SUPPORT OF THIS CONTE NTION, THE LEARNED COUNSEL FOR THE ASSESSEE HAS FILED AN AFFIDAV IT. ON THE OTHER HAND, THE LEARNED DR OPPOSED THE CONTENT ION OF THE LEARNED COUNSEL FOR THE ASSESSEE. 2. WE HAVE HEARD BOTH THE SIDES. AFTER CONSIDERING TH E ARGUMENTS OF THE PARTIES, WE FIND FORCE IN THE SUBMIS SIONS OF THE ASSESSEE IN SUPPORT OF WHICH HE HAS FILED AN AFF IDAVIT. IT IS A SETTLED LAW THAT NO-BODY COULD BE CONDEMNED UNHEARD. WE, THEREFORE, IN THE INTEREST OF JUSTICE AN D FAIR PLAY, RECALL THE ORDER DATED 8 TH SEPTEMBER, 2015 OF THE TRIBUNAL WITH THE DIRECTION TO THE REGISTRY TO REFIX THE CASE FOR HEARING IN DUE COURSE OF TIME. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. SANDEEP KUMAR BADJATIYA MA NO. 33/IND/2015 3 ORDER PRONOUNCED IN OPEN COURT ON 4 TH MARCH, 2016 SD/- SD/- (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER 4 TH MARCH, 2015 DN/-