WTO.-3(3), Mathura V. Sh. Late P.D. Bhargava, L/H Sh. O.P.Bhargava, Haldwani

MA 37/AGR/2007

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4551 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 10 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-04-2010
• Assessment Year: misc
• Appeal Filed On: 24-05-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R SAHU

Judgement Text

1 MA 37-07 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH : AGRA. ( BEFORE SHRI R.K. GUPTA AND SHRI P.K. BANSAL ) M.A. NO. 37/AG./2007 (ARISING OUT OF ITA NO. 101/AG/1994007) ASSTT. YEAR : 1986-87. THE WEALTH-TAX OFFICER, VS. SHRI P.D. BHARGAVA, WARD 3(3), MATHURA. RADHA MADHAV MANDIR PURANI KALIDAH, VRINDABAN, MATHURA. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.R. SAHU, JR. D/R RESPONDENT BY : NONE ORDER PER R.K. GUPTA, J.M. THIS IS A MISCELLANEOUS APPLICATION FILED BY THE D EPARTMENT, ARISING OUT OF THE ORDER OF THE TRIBUNAL DECIDED IN ITA NO. 101/AG./19 94 FOR ASSESSMENT YEAR 1986-87. 2. THE APPEAL OF THE DEPARTMENT WAS DISMISSED BY TH E TRIBUNAL BY OBSERVING THAT SINCE THE DEPARTMENT FAILED TO SERVE THE NOTICE ON THE ASSESSEE AND ACCORDINGLY APPEAL OF THE DEPARTMENT WAS DISMISSED IN LIMINI. NOW THE DEP ARTMENT HAS PROVIDED FRESH ADDRESS OF THE ASSESSEE AND ON THE FRESH ADDRESS NOTICE WAS SENT BY THE TRIBUNAL ON THE ASSESSEE. THE NOTICE WAS RECEIVED BY THE ASSESSEE ALSO. COPY OF ACKNOWLEDGEMENT RECEIPT IS PLACED 2 ON RECORD. THEREFORE, TO MEET THE ENDS OF JUSTICE W E RECALL THE ORDER OF THE TRIBUNAL TO DECIDE THE APPEAL OF THE DEPARTMENT ON MERITS. 3. THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF TH E DEPARTMENT IN DUE COURSE OF TIME. WE ORDER ACCORDINGLY. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 16- 04-2010. SD/- SD/- ( P.K. BANSAL ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AGRA, DATED : 21/04/2010. D/- COPY FORWARDED TO :- THE APPELLANT THE RESPONDENT THE CIT THE CIT (A) CONCERNED. THE D/R, ITAT AGRA. GUARD FILE (MA NO. 37/AG/2007) BY ORDER, AR ITAT AGRA.