M/s R.M. VINO ESTATE DEVELOPERS P. LTD., Indore V. THE ITO WARD 4(2), Indore

MA 36/IND/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5780 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-06-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 22-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MOURYA
• Assessee Lawyers: S N AGRAWAL; PANKAJ MOGRA CAS
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

M.ANO.36/IND/2017/ IN I.T.A. NO.143/IND/2015/AY-11- 12 PAGE 1 OF 3 , , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE , ! ' #.. , %& % ' BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER M/S. R.M. VINO ESTATE DEVELOPERS PRIVATE LTD. BG-11, SCH. NO.74C, VIJAY NAGAR,INDORE PAN:AAECR6872Q VS. ITO, WARD 4(2), INDORE, APPELLANT RESPONDENT APPELLANT BY SHRI S.N. AGRAWAL & PANKAJ MOGRA, CAS RESPONDENT BY SHRI R.P. MOURYA SR. DR / // / DATE OF HEARING 11-08-2017 / // / DATE OF PRONOUNCEMENT 11-08-2017 / / / / O R D E R PER O.P. MEENA, ACCOUTANT MEMEBR. THROUGH THIS MISC. APPLICATION, THE ASSESSEE IS SEE KING RECALL OF THE ORDER OF TRIBUNAL IN I.T.A. NO.143/IND/2015 FOR THE ASSESSMENT YEAR 2011-12 DATED 17.08.2016 ON THE GRO UND THAT THE NOTICE ISSUED BY FIXING FOR HEARING ON 17.08.20 16 WAS SERVED TO THE ASSESSEE COMPANY AND THEREFORE, THE SAID APP EAL HAS BEEN M. A. NO. 36/IND/2017 ARISING OUT OF .../ I.T.A. NO.143/IND/2015 )* / ASSESSMENT YEAR:2011-12 M.ANO.36/IND/2017/ IN I.T.A. NO.143/IND/2015/AY-11- 12 PAGE 2 OF 3 DECIDED EX-PARTE BY THE I.T.A.T. IN SUPPORT OF HIS CLAIM AN AFFIDAVIT FROM SHRI MUKESH KUMAR RANKA DATED 19.06. 2017 HAS BEEN FILED WITH THE AVERMENTS THEREIN THAT THE NOTI CE FOR FIXATION OF HEARING ON 17.08.2016 WAS NOT RECEIVED BY THE AS SESSEE AND THE TRIBUNAL HAS PRECEDED TO DECIDE THE REVENUE APP EAL EX-PARTE ON THE BASIS OF SUBMISSION BY THE REVENUE. HOWEVER, OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WAS NOT MADE AVAILAB LE WHICH IS SINE QUA NONE TO THE PRINCIPLE OF NATURAL JUSTICE. 2 . WE HAVE CONSIDERED THE FACTS AND FIND NOTICE FIXI NG FOR HEARING ON 17.08.2016 COULD NOT BE SERVED UPON THE ASSESSEE , THEREFORE, THERE WAS REASONABLE CAUSE CONSIDERING AVERMENT MAD E IN THE AFFIDAVIT FOR NONAPPEARANCE BY THE ASSESSEE BEFORE THE TRIBUNAL ON STIPULATE DATE OF HEARING. CONSIDERING THESE FAC TS WE ARE OF THE OPINION THAT THE PRINCIPLE OF NATURAL JUSTICE FOR G IVING HEARING TO THE ASSESSEE IS NOT MET, HENCE CONSIDERING THE FACT S AND CIRCUMSTANCES OF THE CASE, THIS APPEAL IS RECALLED FOR HEARING ON MERIT. ACCORDINGLY FRESH HEARING IS FIXED ON 16.08. 2017 AND ISSUE OF NOTICE TO THE PARTIES FOR FRESH HEARING IS WAIVE D. NO FRESH NOTICE OF HEARING WILL BE GIVE FURTHER. M.ANO.36/IND/2017/ IN I.T.A. NO.143/IND/2015/AY-11- 12 PAGE 3 OF 3 3. IN THE RESULT, MISC. APPLICATION FILED BY THE ASSE SSEE IS CALLED. 4 . THE ORDER PRONOUNCED IN THE OPEN COURT ON 11.08.2 017. SD/- SD/- ( .. ) /(C.M. GARG) (. . ) /(O.P.MEENA) /JUDICIAL MEMBER /ACCOUNTANT MEMBER DATED: 11.08 .2017 COPY TO: APPELLANT/ RESPONDENT/PR. CIT/ CIT(A)/ DR. ITAT/ GUARD FILE. BY ORDER ASSISTANT REGISTRAR