Shri Omprakash Suri, Indore V. The ACIT- Circle 3, Indore

MA 46/IND/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5258 (ITAT-INDORE)
• Duration Of Justice: 29 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: 21-10-2010
• 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 NO.46/IND/2010 (ARISING OUT OF ITA NO. 425/IND/2009) A.Y. 2005-06 OMPRAKASH SURI, INDORE PAN AEXPS 8338 C APPLICANT VS. JCIT- CIRCLE-3, INDORE RESPONDENT APPLICANT BY : SHRI AKSHAT SINGHAI, CA RESPONDENT BY : SHRI P.K. 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 3.8.2010. 2. DURING HEARING OF THE MISCELLANEOUS PETITION, MR . AKSHAT SINGHAI, LD. COUNSEL FOR THE ASSESSEE EXPLAINED THE REASONS FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING OF THE APPEAL BY SUBMITTING THAT NO NOTICE FOR HEARING OF THE APPEAL WAS EVER RECEIVED BY THE ASSESSEE . O N THE OTHER HAND, SHRI P.K. MITRA, LD. SR. DR RELIED UPON THE ORDER OF THE TRIBUNAL BY CONTENDING THAT IT WAS THE DUTY OF THE ASSESSEE TO REMAIN PRES ENT ON THE APPOINTED DATE AND IT SHOULD NOT BE TAKEN LIGHTLY. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF LD. REPRESENTATIVES OF 2 BOTH SIDES AND PERUSED THE MATERIAL AVAILABLE ON RE CORD. WE ARE SATISFIED WITH THE EXPLANATION OF THE ASSESSEE FOR HIS NON-AP PEARANCE BEFORE THIS TRIBUNAL ON THE APPOINTED DATE, THEREFORE, THE ORDE R OF THE TRIBUNAL DATED 3.8.2010 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. THIS APPEAL IS FIXED FOR HEARING BEFORE THE TRIBUNAL ON 24.1.2011. THE ASSESSEE IS D IRECTED NOT TO SEEK UNNECESSARY ADJOURNMENT WITHOUT ANY COGENT REASON O N THE NEXT DATE I.E. 24.1.2011. SINCE THE NEXT DATE WAS PRONOUNCED IN TH E OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES, TH EREFORE, NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED BY THE REGISTRY. FINALLY, THE MISCELLANEOUS PETITION OF THE ASSESSE E IS ALLOWED. 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 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