Shri Baldev Prasad Sharma Samajik Sanstha Samiti, Ujjain V. THE CIT -EXEMPTION, Bhopal

MA 35/Ind/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7190 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 07-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MITRA
• Assessee Lawyers: S S DESH

Judgement Text

BALDEV PRASAD SHARMA SAMAJIK SANSTHA SAMITI M.A.NO.35/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 NO. 35/IND/2018 (ARISING OUT OF ITA NO.290/IND/2017) REVENUE BY SHRI P.K. MITRA, SR. DR ASSESSEE BY SHRI S.S. DESHPANDE, CA DATE OF HEARING 28 . 9 .2018 DATE OF PRONOUNCEMENT 28 .9.2018 O R D E R PER SHRI MANISH BORAD,AM THE PRESENT MISCELLANEOUS APPLICATION FI LED U/S 254(2) IS AGAINST THE ORDER DATED 23.03.2018 PASSED BY THE TR IBUNAL. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE TO THE CHANGE IN THE ADDRESS, THE ASSESSEE COULD NOT APPEA R BEFORE THE TRIBUNAL ON THE DATE OF HEARING AS THE ASSESSEE DID NOT RECEIVE THE NOTICE. THEREFORE, THE ASSESSEE PRAYED THAT THE MA TTER MAY BE HEARD ON MERIT. SHRI BALDEV PRASAD SHARMA SAMAJIK SANSTHA SAMITI, UJJAIN VS. CIT - EXEMPTION, BHOPAL (APPELLANT) (RESPONDENT ) PAN NO. AAHAS8593E BALDEV PRASAD SHARMA SAMAJIK SANSTHA SAMITI M.A.NO.35/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 THE NEW ADDRESS WAS NOT COMMUNICATED TO THE REGISTRY OF TRI BUNAL AND THEREFORE THE NOTICE COULD NOT BE SERVED UPON THE A SSESSEE. THE ASSESSEE HAS IN SUPPORT OF ITS CONTENTION FILED AFF IDAVIT. 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 KERALA RELIEF FUND, AS THE ASSESSEE SHOULD HAVE COM MUNICATED THE NEW ADDRESS TO THE REGISTRY. THE REGISTRY IS DIREC TED TO REFIX THE RESPECTIVE APPEAL IT NO.290/IND/2017 FOR HEARING ON 02.11.2018. THE ORDER PRONOUNCED IN THE OPEN COURT ON 28.9.2 018. SD/- SD/- ( KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER / DATED : 28 TH SEPTEMBER, 2018 /DEV BALDEV PRASAD SHARMA SAMAJIK SANSTHA SAMITI M.A.NO.35/IND/2018 3 COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE