Subhash Chand Gautam, Aligarh V. I.T.O., Ward-1, Aligarh

MA 41/AGR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1785 (ITAT-AGRA)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-04-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 03-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

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. 41/AGRA/2013 (IN ITA NO. 315/AGRA/ 2013) ASSESSMENT YEAR 2005-06 SHRI SUBHASH CHAND GAUTAM VS. INCOME TAX OFFICER, WARD-1, C/O. SHRI DEEPAK SINGH, ADVOCATE ALIGARH 2, COURT OF WARDS COMPOUND, ALIGARH (PAN AGGPG 9697 R) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DEEPAK SINGH, ADVOCAT E RESPONDENT BY : SMT. ANURADHA, JR. D.R. DATE OF HEARING : 04.04.2014 DATE OF PRONOUNCEMENT : 04.04.2014 ORDER PER PRAMOD KUMAR, ACCOUNTANT MEMBER THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT BY THE TRIBUNAL VIDE ORDER DATED 31.10.2013 FOR NON PROSECUTION. M.A NO.41/AGRA/2013 IN ITA NO.315/AGRA/2013 A.Y. 2005-06 2 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE COULD NOT APPEAR ON THE DATE OF HEARING AS THE ASSESSEE DID NOT RECEIVE ANY NOTICE OF HEARING FOR 28.10.2013. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE IN THE LIGHT OF THE MATERIAL ON RECORD, WE ARE SATISFIED THAT ASSESSEE HAS SUFFI CIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. THEREFORE, ONE MORE CHANCE SHOULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL, PARTICULARLY WHEN THE APPEAL OF THE ASSESSEE HAS ALSO NOT BEEN DECIDED ON MERITS. WE, ACCORDINGLY, R ECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 31.10.2013 AND RESTORE THE APPEA L OF THE ASSESSEE. THE M.A. OF THE ASSESSEE IS ALLOWED. OFFICE IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR HEARING ON 21.05.2014 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/- (BHAVNESH SAINI) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER AMIT/ M.A NO.41/AGRA/2013 IN ITA NO.315/AGRA/2013 A.Y. 2005-06 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