Shri Suresh Chand Laxmi Chand Suthar, NEEMUCH V. ITO, CHITTORGARH

MA 41/JODH/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1858 (ITAT-JODHPUR)
• Duration Of Justice: 11 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 23-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI
• Assessee Lawyers: N R MERTIA
• Keywords: Bonafide belief; Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER MA NO.41/JODH/2013 (ARISING OUT OF ITA NO. 283/JODH/2012) ASSESSMENT YEAR : 2002-03 SHRI SURESH CHAND LAXMI CHAND SUTHAR, VS. I.T.O ., WARD 3, C/O N. PATIDAR & CO., CAS, CHITTOGARH. 1, BALAJI MARKET, KAMAL CHOWK, NEEMUCH. PAN: BJLPS 3509 R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.R. MERT IA. DEPARTMENT BY : SHRI N.A. JOSHI, D.R. DATE OF HEARING : 28-03-2014 DATE OF PRONOUNCEMENT : 01-04-2014 ORDER PER N.K. SAINI, A.M. THIS MISCELLANEOUS APPLICATION ARISING OUT OF THE O RDER DATED 03/10/2012 IN ITA NO. 283/JODH/2012 FOR THE A.Y. 2002-03 HAS BEEN FILED BY THE ASSESSEE. 2 IN THIS MISCELLANEOUS APPLICATION, THE ASSESSEE C ONTENDED AS UNDER:- MAY IT PLEASE YOUR HONORS, THE ABOVE APPEAL WAS FIXED FOR HEARING BEFORE THE D .B. OF HON'BLE TRIBUNAL ON 03.10.2012. DUE TO NON-PRESENCE OF APPELLANT OR HIS AUTHORISED 2 REPRESENTATIVE, THE HON'BLE BENCH DISMISSED THE APP EAL FOR NON-PROSECUTION AND PASSED THE EX PARTE ORDER. THE LOCAL COUNSEL, S H. N. PATIDAR, WAS HAVING SOME HEALTH PROBLEMS AT THAT TIME AND HE DID NOT SE ND ADJOURNMENT APPLICATION UNDER A BELIEF THAT DB MIGHT NOT FUNCTI ON AND ADJOURNMENT WILL BE GRANTED AUTOMATICALLY AS WERE HAPPENED EARLIER I N THE CASE OF ASSESSEE ON 07.08.2012 AND ALSO ON 22.08.2012, WHEN THE ADJO URNMENT APPLICATIONS WERE SENT BY HIM, BUT SINCE THERE WAS NO DB, CASES ADJOURNED. WE, HEREBY REQUEST FOR RESTORATION OF APPEAL UNDER PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963 CONSIDERING THIS AS A REASONABLE CAUSE FOR THE SAKE OF ASSESSEE AS THE AS SESSEE SHOULD NOT BE ALLOWED TO SUFFER FOR THE BONAFIDE BELIEF /MISTAKE/ERROR OF THE COUNSEL, AS THIS IS A CONSTANT APPROACH AND PRACTICE OF THE HON'BLE TRIBUNAL IN SUCH CASES. KINDLY, THEREFORE, RESTORE THE APPEAL AND OBLIGE. AFFIDAVIT OF THE LOCAL COUNSEL FOR THE REASON GIVEN ABOVE IS ENCLOSED HERE IN. 3. DURING THE COURSE OF HEARING, LD. COUNSEL FOR TH E ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID MISC. APPLICATION AND REQ UESTED TO RESTORE THE APPEAL AS THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE ON 03 /10/2012. 4. LD. D.R. OPPOSED FOR RECALLING OF THE ORDER. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND FOUND MERIT IN THE SUBMISSION OF LEARNED COUNSEL FOR THE ASSESSEE. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE APPEAL OF THE ASSESSEE WAS D ISMISSED EX-PARTE I.E. IN THE ABSENCE OF THE ASSESSEE. WE, THEREFORE, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, RECALL THE EX-PARTE ORDER 3 DATED 03/10/2012 AND THE REGISTRY IS DIRECTED TO FI X THE CASE FOR HEARING ON 02/05/2014. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS 01-0 4-2014.) SD/- SD/- (HARI OM MARATHA) (N.K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 01 ST APRIL, 2014 VR/- COPY TO:- 1.THE APPELLANT 2. THE RESPONDENT 3. THE LD. CIT 4. THE LD. CIT(A) 5. THE DR 6. THE GUARD FILE ASSISTANT REGISTRAR ITAT, JODHPUR.