Accounts Officer, BSNL., Mainpuri V. I.T.O (TDS), Aligarh

MA 36/AGR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1939 (ITAT-AGRA)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-06-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 07-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S D SHARMA
• Assessee Lawyers: RAMJI LAL GOSWAMI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER M.A. NO.36/AGRA/2013 (IN ITA NO.76/AGRA/ 2013) ASSESSMENT YEAR: 2009-10 BHARAT SANCHAR NIGAM LIMITED, VS. INCOME TAX OF FICER (TDS), AWAS VIKAS COLONY, ALIGARH. MAINPURI. (TAN AGRN 10318 A). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAMJI LAL GOSWAMI, CA RESPONDENT BY : SHRI S.D. SHARMA , JR. D.R. DATE OF HEARING : 27.06.2014 DATE OF PRONOUNCEMENT : 27.06.2014 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE FOR RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATED 21.08.2013 WHER EBY APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT IN PUTTING APPEARANCE BEFORE T HE TRIBUNAL ON THE DATE OF HEARING. 2. IT WAS CONTENDED ON BEHALF OF THE ASSESSEE THAT ON THE DATE OF HEARING ON 21.08.2013 THE ASSESSEES REPRESENTATIVE REACHED TH E OFFICE OF THE TRIBUNAL AROUND 12 OCLOCK AND BY THAT TIME THE ORDER WAS ALREADY P RONOUNCED. DUE TO THE ABOVE M.A. NO.36/AGRA/2013 A.Y. 2009-10 2 MISTAKE, THE ASSESSEE WAS PREVENTED BY SUFFICIENT C AUSE IN NOT APPEARING ON TIME. WE MAY NOTE HERE ALSO THAT APPEAL OF THE ASSESSEE H AS NOT BEEN DECIDED ON MERIT. THEREFORE, CONSIDERING THE EXPLANATION OF THE ASSES SEE AND THE FACT THAT THE APPEAL IS NOT DECIDED ON MERITS, ONE MORE CHANCE WOULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS. WE ACCORDINGLY RECALL THE OR DER OF THE TRIBUNAL DATED 21.08.2013. THE APPEAL OF THE ASSESSEE IS RESTORED . OFFICE IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR FINAL HEARING ON 16.07.2 014 FOR WHICH DATE NO SEPARATE NOTICE WILL BE ISSUED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 27.06.2014 ) SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 27 TH JUNE, 2014 PBN/* COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY