M/s Fine Builders, Bhopal V. The ACIT 1(1), Bhopal

MA 47/IND/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1841 (ITAT-INDORE)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 12-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: H P VERMA
• Keywords: Principle of natural justice

Judgement Text

1 INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER M.A. NOS.47 & 48/IND/2013 (ARISING OUT OF ITA NOS.201 & 202 /IND/2013) A.YS. 2005-06 & 2006-07 M/S. FINE BUILDERS, BHOPAL PAN AABFM 6375 R ..APPELLANT V/S. ACIT-1(1), BHOPAL ..RESPONDENT ASSESSEE BY SHRI H.P. VERM A REVENUE BY SHRI R.A. VERMA DATE OF HEARING 2.5 .2014 DATE OF PRONOUNCEMENT 2 . 5 .2014 ORDER PER JOGINDER SINGH, JUDICIAL MEMBER THESE MISCELLANEOUS APPLICATIONS U/S 254(2) OF THE ACT ARE PREFERRED BY THE ASSESSEE ON THE GROUND THAT THE TR IBUNAL VIDE ORDER DATED 1.8.2013 DISMISSED THE APPEALS OF THE A SSESSEE FOR NON- PROSECUTION AS ASSESSEE COULD NOT APPEAR ON THE APP OINTED DATE DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES. 2 2. DURING HEARING, SHRI H.P. VERMA, LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT NO NOTICE FOR HEARING OF THE APPEALS WAS SERVED UPON THE ASSESSEE AND HENCE, THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE APPOINTED DATE. IN SUPPORT OF T HE CLAIM, THE ASSESSEE HAS FILED AN AFFIDAVIT. IT WAS REQUESTED T HAT THE EXPARTE ORDER OF THE TRIBUNAL DATED 1.8.2013 MAY BE RECALLE D. LD. COUNSEL FOR THE ASSESSEE URGED THAT LENIENT VIEW MAY BE TAK EN AND THE ASSESSEE UNDERTAKES TO BE VIGILANT IN FUTURE. HOWEV ER, THE LD. SR. DR CONTENDED THAT IT WAS THE DUTY OF THE ASSESSEE T O REMAIN PRESENT ON THE APPOINTED DATE, THEREFORE, NO LENIEN CY IS REQUIRED, MORE SPECIFICALLY WHEN THE REGISTERED NOTICE WAS SE NT TO ASSESSEE. 3. WE HAVE PERUSED THE RECORD AND CONSIDERED THE AR GUMENTS ADVANCED BY THE LEARNED RESPECTIVE COUNSEL. UNDER T HE FACTS NARRATED HEREINABOVE AND KEEPING IN VIEW THE PRINCI PLE OF NATURAL JUSTICE, WE ARE OF THE CONSIDERED OPINION THAT SUBS TANTIAL CAUSE OF JUSTICE MUST PREVAIL ON TECHNICALITIES ESPECIALLY W HEN THE ASSESSEE HAS STATED THE REASONS OF NON-APPEARANCE AS NARRATE D ABOVE AND THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT IN SUPPORT OF ITS CLAIM, THEREFORE, WE ARE OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED 3 UNHEARD, CONSEQUENTLY, THE EX-PARTE ORDER OF THE TR IBUNAL DATED 1.8.2013 IS RECALLED. THE REGISTRY IS DIRECTED TO R EFIX THE APPEALS OF THE ASSESSEE FOR HEARING. FINALLY, THE MISCELLANEOUS APPLICATIONS OF THE ASSE SSEE ARE ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 2.5.2014. SD/- SD/- (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2.5.2014 COPY TO: APPELLANT/RESPONDENT/CIT/CIT(A)/DR/GUARD F ILE !VYS!