Doaba Stud & Aricultural Farm, Aligarh V. A.C.I.T.,Circle-1, Aligarh

MA 5/AGR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0128 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-05-2013
• Assessment Year: 1998-1999
• Appeal Filed On: 18-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIKHIL KUMAR
• Assessee Lawyers: KK MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NOS. 05, 06, 07 & 08/AGRA/2013 (IN ITA NOS. 70, 71, 72 & 73/AGRA/ 2012) ASSESSMENT YEARS 1998-99, 2001-02, 2003-04 & 2004-0 5 DOABA STUD & ARICULTURAL FARM VS. A.C.I.T., CIRCLE -1 FORT, P.O., PISAWA, DISTT. ALIGARH ALIGARH (PAN AAAFD 6631 J) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NIKHIL KUMAR, C.A. ASSESSEE BY SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 17.05.2013 DATE OF PRONOUNCEMENT : 17.05.2013 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER ALL THE APPEALS OF THE ASSESSEE IN ITA NOS. 70, 71, 72 & 73/AGRA/ 2012 FOR ABOVE ASSESSMENT YEARS WERE DISMISSED FOR NON P ROSECUTION VIDE ORDER DATED 19.11.2012. 2. THE ASSESSEE IN THE MISCELLANEOUS APPLICATIONS H AVE CONTENDED THAT THE COUNSEL FOR ASSESSEE REACHED LATE IN THE OFFICE OF THE TRIBUNAL BY 11.20 HOURS BECAUSE OF THE REASON THAT IN THE MORNING WHEN HE S TARTED THE CAR, IT WAS FOUND M.A NOS.05,06,07,08/AGRA/2013 IN ITA NOS.70,71,72,73/AGRA/2012 A.YS. 98-99,01-02,03-04,04-05 2 THAT THERE WAS SOME DEFECT. HE HAD RUSHED TO BUS ST AND AND HAD TO TRAVEL FROM DIFFERENT PLACES. THEREFORE, DUE TO THIS REASON, HE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING FIXED ON 19.11.2012 . AFFIDAVIT OF COUNSEL FOR ASSESSEE IS ALSO FILED IN SUPPORT OF THE APPLICATIO N. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE IN T HE LIGHT OF THE MATERIAL ON RECORD, WE ARE SATISFIED THAT ASSESSEE HAS SUFFI CIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. THEREFORE, ONE MORE CHANCE SHOULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL, PARTICULARLY WHEN THE APPEAL OF THE ASSESSEE HAS ALSO NOT BEEN DECIDED ON MERITS. WE, ACCORDINGLY, R ECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 19.11.2012 AND RESTORE THE APPEA L OF THE ASSESSEE. ALL THE M.AS. OF THE ASSESSEE ARE ALLOWED. OFFICE IS DIRECT ED TO FIX THE APPEALS OF THE ASSESSEE FOR HEARING ON 27.06.2013 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. 4. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S OF THE ASSESSEE ARE ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (A.L. GEHLOT) (BHAV NESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ M.A NOS.05,06,07,08/AGRA/2013 IN ITA NOS.70,71,72,73/AGRA/2012 A.YS. 98-99,01-02,03-04,04-05 3 COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY