M/s Shyam Sahakari Grah Nirman Sanstha, Ujjain V. The ITO, Ujjain

MA 4/IND/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 5363 (ITAT-INDORE)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 24-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMAR MITRA
• Assessee Lawyers: S K AGRAWAL
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.4/IND/2011 (ARISING OUT OF ITA NO. 137/IND/2010) A.Y. 2004-05 M/S. SHYAM SAHAKARI GRIH NIRMAN SANSTHA, UJJAIN PAN AACAS 3269 C APPLICANT VS. ITO, WARD-2(2), UJJAIN RESPONDENT APPLICANT BY : SHRI S.K. AGRAWAL, CA RESPONDENT BY : SHRI PRADEEP KUMAR MITRA, SR. DR O R D E R PER JOGINDER SINGH THE MISCELLANEOUS PETITION U/S 254(2) OF THE ACT I S FILED BY THE ASSESSEE SEEKING RECALLING OF THE EXPARTE ORDER OF TRIBUNAL DATED 29.11.2010. 2. DURING HEARING OF THE MISCELLANEOUS PETITION, MR . S.K. AGRAWAL, LD. COUNSEL FOR THE ASSESSEE EXPLAINED THE REASONS FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING OF THE APPEAL BY SUBMITTING THAT THE NOTICE SENT BY THE REGISTRY OF THIS TRIBUNAL WAS HOWEVER SERVED UP ON THE ASSESSEE BUT THE MANAGER OF THE ASSESSEE SOCIETY COULD NOT INFORM TH E COUNSEL ABOUT NOTICE OF THE DATE FIXED FOR HEARING DUE TO MARRIAGE OF HI S DAUGHTER AND IN SUPPORT OF THIS ASSERTION, ASSESSEE HAS FILED AFFIDAVIT AND MARRIAGE CARD. IT WAS 2 REQUESTED THAT A LENIENT VIEW MAY BE TAKEN AND ONE OPPORTUNITY MAY BE PROVIDED TO THE ASSESSEE TO ARGUE THE CASE. ON THE OTHER HAND, SHRI P.K. MITRA, LD. SR. DR RELIED UPON THE ORDER OF THE TRIB UNAL BY CONTENDING THAT IT WAS THE DUTY OF THE ASSESSEE TO REMAIN PRESENT ON T HE APPOINTED DATE AND IT SHOULD NOT BE TAKEN LIGHTLY. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF LD. REPRESENTATIVES OF BOTH SIDES AND PERUSED THE MATERIAL AVAILABLE ON RE CORD. WE ARE SATISFIED WITH THE EXPLANATION OF THE ASSESSEE FOR ITS NON-AP PEARANCE BEFORE THIS TRIBUNAL ON THE APPOINTED DATE, THEREFORE, THE ORDE R OF THE TRIBUNAL DATED 29.11.2010 IS RECALLED. EVEN OTHERWISE, IN PRINCIPL E, WE ARE OF THE CONSIDERED OPINION THAT EFFECTIVE REPRESENTATION MU ST BE GIVEN TO THE APPELLANTS/RESPONDENTS AND NO PERSON SHOULD BE COND EMNED UNHEARD. SINCE THERE WAS REASONABLE CAUSE OF NON-APPEARANCE BEFORE THE TRIBUNAL, THEREFORE, A LENIENT VIEW IS REQUIRED, CONSEQUENTLY , THE EXPARTE ORDER IS RECALLED. THE APPEAL OF THE ASSESSEE IS FIXED FOR H EARING BEFORE THE TRIBUNAL ON 20.4.2011. THE ASSESSEE IS DIRECTED NOT TO SEEK UNNECESSARY ADJOURNMENT WITHOUT ANY COGENT REASON ON THE NEXT DATE I.E. 20. 4.2011. SINCE THE NEXT DATE WAS PRONOUNCED IN THE OPEN COURT IN THE PRESEN CE OF LD. REPRESENTATIVES FROM BOTH SIDES AND WAS DULY NOTED, THEREFORE, NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED BY THE REGISTRY. FINALLY, THE MISCELLANEOUS PETITION OF THE ASSESSE E IS ALLOWED. 3 ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LEARNED REPRESENTATIVES OF BOTH SIDES AT THE CONCLUSION OF THE HEARING ON THE MISCELLANEOUS PETITION ON 25.3.2011. (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25.3.2011 !VYAS! COPY TO APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE