ASDS Enterprises Ltd., Aligarh V. A.C.I.T., Circle-1, Aligarh

MA 37/AGR/2012

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0652 (ITAT-AGRA)
• Duration Of Justice: 6 year(s) 4 month(s) 20 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 31-05-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 26-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PANJAJ GARGH
• Assessee Lawyers: KK MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 37/AGRA/2012 (IN ITA NO. 76/AGRA/ 2011) ASSESSMENT YEAR 2003-04 M/S. ASDS ENTERPRISES LTD. VS. A.C.I.T., CIRCLE-1, UDAI SINGH JAIN ROAD, ALIGARH ALIGARH (PAN AADCA 6573 G) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANJAJ GARGH, ADVOCAT E ASSESSEE BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 31.05.2013 DATE OF PRONOUNCEMENT : 31.05.2013 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAUL T BY THE TRIBUNAL VIDE ORDER DATED 05.06.2012 BECAUSE NOTICE COULD NO T BE SERVED UPON ASSESSEE DUE TO CLOSURE OF THE PREMISES OF THE ASSESSEE. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE TO CLOSURE OF THE BUSINESS OF THE ASSESSEE THE NOTICE COULD NOT BE SE RVED AND HAS GIVEN CORRECT ADDRESS IN THE MISCELLANEOUS APPLICATION AND SUBMIT TED THAT ASSESSEE IS M.A NO.37/AGRA/2012 IN ITA NO.76/AGRA/2011 A.Y. 2003-04 2 INTERESTED IN PROSECUTING APPEAL. THEREFORE, ONE MO RE CHANCE MAY BE GIVEN TO ARGUE THE APPEAL ON MERIT. LD. D.R. HAS NO OBJECTIO N FOR RECALLING OF THE EX- PARTE ORDER. 3. CONSIDERING THE ABOVE FACTS, WE ARE SATISFIED WI TH THE EXPLANATION OF THE ASSESSEE FOR NON APPEARANCE ON THE DATE OF HEARING. THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERIT. THEREFORE, WE RECALL OUR EARLIER ORDER DATED 05.06.2012 AND RESTORE THE APPEAL OF THE ASSESSEE. THE ASSESSEE IS DIRECTED TO FILE AMENDED FORM NO.36 GIVING CORRECT ADDRESS OF T HE ASSESSEE IN THE SAME BEFORE THE NEXT DATE OF HEARING. THE M.A. OF THE AS SESSEE IS ALLOWED. OFFICE IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR HEAR ING ON 09.07.2013 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. 4. IN THE RESULT, M.A. OF THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (A.L. GEHLOT) (BHAVNE SH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ M.A NO.37/AGRA/2012 IN ITA NO.76/AGRA/2011 A.Y. 2003-04 3 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