M/s. Manohar Sweets, Indore V. The ITO, Indore

MA 44/IND/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5256 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 15-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MITRA
• Assessee Lawyers: AKSHAT SINGHAI

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 NOS.42 & 43/IND/2010 (ARISING OUT OF ITA NOS.553 & 554/IND/2009) A.YS. - 2006-07 & 2005-06 M/S. MANOHAR DAIRY & RESTAURANT INDORE PAN AAFFM 4057 Q APPLICANT VS. ITO, WARD-4(2), INDORE RESPONDENT MISCELLANEOUS PETITOIN NOS.44 & 45/IND/2010 (ARISING OUT OF ITA NOS.555 & 556/IND/2009) A.YS. - 2005-06 & 2006-07 M/S. MANOHAR SWEETS INDORE PAN AAFFM 4058 B APPLICANT VS. ITO, WARD-4(2), INDORE RESPONDENT APPLICANT BY : SHRI AKSHAT SINGHAI, CA RESPONDENT BY : SHRI P.K. MITRA, SR. DR O R D E R PER JOGINDER SINGH THESE MISCELLANEOUS PETITIONS U/S 254(2) OF THE AC T ARE FILED BY THE 2 ASSESSEE SEEKING RECALLING OF THE EXPARTE ORDER OF TRIBUNAL DATED 3.6.2010. 2. DURING HEARING OF THESE MISCELLANEOUS PETITIONS, MR. AKSHAT SINGHAI, LD. LD. COUNSEL FOR THE ASSESSEE EXPLAINED THE REAS ONS FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING OF THE RESPECTIVE APPEAL S BY SUBMITTING THAT THE NOTICE SENT BY THE REGISTRY OF THIS TRIBUNAL WAS NE VER SERVED UPON THE RESPECTIVE ASSESSEE. ON THE OTHER HAND, SHRI P.K. M ITRA, LD. SR. DR RELIED UPON THE ORDER OF THE TRIBUNAL BY CONTENDING THAT I T WAS THE DUTY OF THE ASSESSEE TO REMAIN PRESENT ON THE APPOINTED DATE AN D 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 ASSESSEES FOR HIS NON-A PPEARANCE BEFORE THIS TRIBUNAL ON THE APPOINTED DATE, THEREFORE, THE ORDE R OF THE TRIBUNAL DATED 3.6.2010 IS RECALLED. EVEN OTHERWISE, WE ARE OF THE CONSIDERED OPINION THAT EFFECTIVE REPRESENTATION MUST BE GIVEN TO THE APPEL LANTS/RESPONDENTS AND NO PERSON SHOULD BE CONDEMNED UNHEARD. THESE APPEAL S ARE FIXED FOR HEARING BEFORE THE TRIBUNAL ON 24.1.2011. THE ASSES SEES ARE DIRECTED NOT TO SEEK UNNECESSARY ADJOURNMENT WITHOUT ANY COGENT REA SON ON THE NEXT DATE I.E. 24.1.2011. SINCE THE NEXT DATE WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AND WAS DULY NOTED, THEREFORE, NO SEPARATE NOTICE OF HEARING SHALL BE I SSUED BY THE REGISTRY. FINALLY, THE MISCELLANEOUS PETITIONS OF THE ASSESS EES ARE 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 PETITIONS ON 19.11.2010. (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19.11.2010 {VYAS} COPY TO APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE