M/s Sanjay Steels, Bhopal V. The ACIT, 3(1), Bhopal

MA 34/IND/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8088 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 23-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Assessee Lawyers: SHERI HITESH CHIMNANI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER MA NO. 34/IND/2012 (ARISING OUT OF ITA NO. 200/IND/2011) A.Y. 2007-08 M/S. SANJAY STEELS, BHOPAL PAN AALFS 1567 P . APPELLANT VS. ACIT-3(1), BHOPAL . RESPONDENT DATE OF HEARING : 27.4.2012 DATE OF PRONOUNCEMENT : 27.4.2012 APPELLANT BY : SHERI HITESH CHIMNANI, CA RESPONDENT BY : SHRI ARUN DEWAN, SR. DR ORDER PER JOGINDER SINGH, JUDICIAL MEMBER BY THIS APPLICATION U/S 254(2) OF THE INCOME TAX A CT, 1961, THE ASSESSEE SEEKS TO RECALL AN EX-PARTE ORDER OF T HE TRIBUNAL DATED 2.1.2012 ON THE GROUND THAT DUE TO SUDDEN DEM ISE OF 2 COUNSELS FAMILY ACQUAINTANCE SHRI M.L. ARORA AT BH OPAL ON 1.1.12 AND THE FUNERAL ON 2.1.12 (DATE OF HEARING), THE CO UNSEL COULD NOT COME TO INDORE ON 2.1.12 MORNING TO ATTEND THE HEAR ING NOR COULD INFORM THE HONBLE BENCH AND THE APPEAL WAS DISMISS ED EX-PARTE FOR NON-PROSECUTION. IT WAS, THEREFORE, SUBMITTED THAT THE APPEAL COULD NOT BE ATTENDED ON A GENUINE REASON, CONSEQUE NTLY, THE ASSESSEE MAY BE PROVIDED OPPORTUNITY OF BEING HEARD . PLEA WAS ALSO RAISED THAT AN EXPARTE ORDER MAY BE RECALLED. ON THE OTHER HAND, THE LEARNED SENIOR DEPARTMENTAL REPRESENTATI VE DEFENDED THE ORDER BY CONTENDING THAT IT WAS THE DUTY OF THE ASSESSEE TO REMAIN VIGILANT AND SHOULD HAVE INFORMED THE REGIST RY. 2. IN VIEW OF THE ABOVE AND KEEPING IN VIEW THES PR INCIPLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THE EX-PARTE ORDER OF THE TRIBUNAL DATED 2.1.2012 IS RE CALLED AND THE APPEAL IS REFIXED FOR FINAL HEARING FOR 23.5.2012. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARA TE NOTICE FOR HEARING FOR 23.5.2012 SHALL BE ISSUED BY THE REGIST RY TO EITHER PARTY. 3 FINALLY, THE MISCELLANEOUS APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRES ENCE OF LEARNED REPRESENTATIVES OF BOTH THE SIDES AT THE CO NCLUSION OF HEARING ON 27.4.2012. SD SD (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27.4.2012 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR !VYS!