Shri Hari Narayan Bhatter, Hoshagabad V. The I..T.O., Itarsi

MA 5/IND/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6656 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 14-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Assessee Lawyers: VINEET MATTHA

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 MA NO.5/IND/2011 (ARISING OUT OF ITA NO.75/IND/2010) A.Y. 2006-07 HARINARAYAN BHATTER, PIPARIYA, HOSHANGABAD PAN AAFGP 7137 G ..APPELLANT V/S. ITO-I, ITARSI ..RESPONDENT ASSESSEE BY : SHRI VINEET MATTHA, CA DEPARTMENT BY : SHRI ARUN DEWAN, SR. DR ORDER PER JOGINDER SINGH THIS MISCELLANEOUS APPLICATION IS BY THE ASSESSEE A GAINST THE ORDER OF TRIBUNAL DATED 27.12.2010 PASSED IN ITA NO.75/IND/2 010. 2. DURING HEARING, LD. COUNSEL FOR THE ASSESSEE SUB MITTED THAT THE RESPECTIVE APPEAL WAS DISMISSED BY THE BENCH FOR NO N-PROSECUTION AND THE NON-APPEARANCE BEFORE THE BENCH ON THE LAST DATED O F HEARING I.E. 27.12.2010 WAS DUE TO CIRCUMSTANCES BEYOND THE CONTROL OF APPL ICANT. HE FURTHER SUBMITTED THAT A REQUEST LETTER DATED 25.10.2010 WA S SENT TO MR. HITESH CHIMNANI FOR FILING BEFORE THE BENCH ON THE DATE OF HEARING I.E. 27.12.2010. HOWEVER, ON 27.12.1010, MR. CHIMNANI COULD NOT REAC H THE TRIBUNAL IN TIME 2 SINCE HE WAS TRAVELLING BY ROAD AND WAS RETURNING T O INDORE FROM AASHTA. CONSEQUENTLY, WHEN THE CASE OF THE ASSESSEE WAS TAK EN UP, IT COULD NOT BE REPRESENTED DESPITE EFFORTS MADE ON PART OF THE ASS ESSEE AS NARRATED ABOVE. ON THE OTHER HAND, LD. SR. DR RELIED UPON THE ORDER OF THE TRIBUNAL. 3. ON CONSIDERATION OF SUBMISSIONS OF BOTH THE SIDE S AND PERUSAL OF RECORD, WE FIND FORCE IN THE CONTENTION OF THE ASSE SSEE AND RESTORE THE APPEAL I.E. ITA NO.75/IND/2010 FOR HEARING FOR 18.8.2011. NO SEPARATE NOTICE SHALL BE ISSUED BY THE REGISTRY. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE PRESENCE OF LEARNED RESPEC TIVE COUNSEL OF BOTH THE SIDES IN THE OPEN COURT ON 13.7 .2011. SD/- SD/- (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13.7.2011 !VYAS! COPY TO: APPELLANT/RESPONDENT/CIT/CIT(A)/DR/GUARD F ILE