Shri Nitin Agrawal, Indore V. The I.T.O., Indore

MA 5/IND/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3558 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-04-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 22-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: CHANDRESH JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER MA NO.5/IND/2010 (ARISING OUT OF ITA NO.110/IND/2008) A.Y. 2004-05 NITIN AGRAWAL 401, GOLD RESIDENCY, 7/2, MANORAMA GANJ, INDORE (PAN ABTPA 5627 P) APPELLANT VS ITO-4(3), INDORE RESPONDENT APPLICANT BY : SHRI CHANDRESH JAIN, CA RESPONDENT BY : SMT. APARNA KARAN, SR. DR O R D E R PER BENCH THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE ON THE GROUND THAT THE EXPARTE ORDER OF THE TRIBUNAL DATED 27.7.2 009 MAY BE RECALLED BECAUSE THE NOTICES FIXING THE APPEAL FOR HEARING WAS RETURNED UNSERVED BY THE POSTAL AUTHORITIES AS THE ASSESSEE WAS OUT OF STATION ON THAT DAY, THEREFORE, THE NOTICE COULD NOT BE SERVED UPON THE ASSESSEE. 2. DURING HEARING, LD. COUNSEL FOR THE ASSESSEE REI TERATED HIS ARGUMENTS WHICH IS IDENTICAL TO THE FACTS MENTION I N THE MISCELLANEOUS PETITION. ON THE OTHER HAND, THE LD. SR. DR CONTEND ED THAT IT WAS THE DUTY OF THE ASSESSEE TO MAKE ARRANGEMENT FOR THE RE CEIPT OF THE NOTICE AND WAS DUTY BOUND TO APPEAR BEFORE THE TRIBUNAL ON THE APPOINTED DATE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF LD. REPRESENTATIVES OF BOTH SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WITHOUT COMMENTING ON THE NON-APPEARANCE ON BEHALF OF THE A SSESSEE AND THE FACTS NARRATED IN THE PETITION, WE ARE OF THE CONSI DERED VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THEREFORE, THE EXPARTE ORDER DATED 27.7.2009 IS RECALLED. THE ASSESSEE IS DIRECT ED TO APPEAR BEFORE THE TRIBUNAL FOR HEARING OF THE APPEAL ON 28.6.2010 . SINCE THE DATE WAS PRONOUNCED IN THE OPEN COURT AND WAS DULY NOTED BY THE LD. COUNSEL FOR THE ASSESSEE, THEREFORE, NO SEPARATE NO TICE OF THE HEARING WILL BE SENT 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 THE SIDES AT THE CONCLUSION OF THE HEARING ON 16.4.2010. (V.K. GUPTA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16.4.2010 {VYAS} COPY TO APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE