Sh. Hem Kumar Jain, Gwalior V. ACIT, Gwalior

MA 5/AGR/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4381 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 29-03-2010
• Assessment Year: 1999-2000
• Appeal Filed On: 05-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R C SHARMA
• Assessee Lawyers: V BAPNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER M.A. NO.05/AGR/2010 (IN ITA NO.355/AGR/2009) ASST. YEAR: 1999-2000 SHRI HEM KUMAR JAIN, VS. A.C.I.T., C-1, GWALIO R. SARAFA BAZAR, LASHKAR, GWALIOR. (PAN: ABWPJ 4305 L). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V. BAPNA, C.A. RESPONDENT BY : SHRI R.C. SHARMA, JR. D.R. ORDER THIS MISCELLANEOUS APPLICATION (M.A.) HAS BEEN FIL ED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DATED 21 ST DECEMBER, 2009 IN ITA NO.355/AGR/2009. 2. THE AFORESAID M.A. WAS FIXED FOR HEARING ON 21.1 2.2009. THE LD. A.R. POINTED OUT THAT THE NOTICE FOR THE HEARING OF THE APPEAL WAS NOT RE CEIVED BY THE ASSESSEE WHILE THE HEARING WAS FIXED FOR 21.12.2009 AND, THEREFORE, THE ASSESSEE W AS NOT IN A POSITION TO REPRESENT HIS CASE. THUS, IT WAS CONTENDED THAT THE ASSESSEE WAS PREVEN TED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE TRIBUNAL ON 21.12.2009. 3. LD. D.R., ON THE OTHER HAND, RELIED ON THE ORDER OF TRIBUNAL. AFTER HEARING RIVAL SUBMISSIONS AND GOING THROUGH THE AFFIDAVIT OF THE ASSESSEE, I RECALL THE ORDER OF THIS TRIBUNAL DATED 21.12.2009. THE APPEAL IS FIXED FOR HEARING ON THE REQUEST OF BOTH THE PARTIES FOR 21.06.2010. 2 M.A. NO.05/AGR/2010 (IN ITA NO.355/AGR/2009) 4. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 29.03.2010). SD/- (P.K. BANSAL) ACCOUNTANT MEMBER PLACE: AGRA DATE: 30 TH MARCH, 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE T RIBUNAL, AGRA TRUE COPY 3 DT. OF HEARING : 29.03.2010 DT. OF DICT. : 29.03.2010 DT. OF TYPING : 30.03.2010 DT. OF RCPT. FOR CORN. : DT. OF CORN. DONE : RECEIVED SIGNED : 30.03.2010 DISPOSED OF/TO BC : 08.04.2010 (BC ON LEAVE TILL 0 7.04)