Sh. Ronak Arora, Agra V. I.T.O.-4(3), Agra

MA 40/AGR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1224 (ITAT-AGRA)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-12-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 19-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: ROOP KISHORE AGARWAL

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. 40/AGRA/2013 (IN ITA NO. 232/AGRA/ 2012) ASSESSMENT YEAR 2007-08 SHRI RONAK ARORA VS. INCOME TAX OFFICER4(3) A-29, RADHA VIHAR, AGRA. KAMLA NAGAR, AGRA (PAN AIMPA 8128 M) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ROOP KISHORE AGARWAL, ADV. RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R . DATE OF HEARING : 20.12.2013 DATE OF PRONOUNCEMENT : 20.12.2013 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT IN PUTTING APPEARANCE BEFORE THE COURT VIDE ORDER DATED 26.09. 2012. THE ASSESSEE HAS CONTENDED IN THE MISCEALLENOUS APPLICATION THAT ON THE DATE OF HEARING THE ASSESSEE WAS ILL WHICH IS SUPPORTED BY THE MEDICAL CERTIFICATE AND AFFIDAVIT. M.A NO.40/AGRA/2013 IN ITA NO.232/AGRA/2012 A.Y. 2007-08 2 2. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND THE FACT THAT THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERIT, WE A RE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANC E ON THE DATE OF HEARING BEFORE THE TRIBUNAL. WE ACCORDINGLY RECALL EX-PARTE ORDER DATED 26.09.2012 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGI NAL NUMBER. APPEAL OF THE ASSESSEE BE RE-FIXED FOR HEARING ON MERIT ON 16.01. 2014 FOR WHICH DATE, NO SEPARATE NOTICE SHALL BE ISSUED TO THE ASSESSEE. 3. IN THE RESULT, M.A. OF THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (PRAMOD KUMAR) (BHAV NESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ 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