M/s Mahendra Builders & Devlopers, Bhopal V. The ACIT, 1(1), Bhopal

MA 51/IND/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1407 (ITAT-INDORE)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 03-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: H P VERMA; SAKSHI 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.50 TO 53/IND/2013 (ARISING OUT OF ITA NOS.371 TO 374/IND/2012) A.YS. 2004-05, 2005-06, 2007-08 & 2008-09 M/S. MAHENDRA BUILDERS & DEVELOPERS, BHOPAL PAN AAGFM 3093 H ..APPELLANT V/S. ACIT-1(1), BHOPAL ..RESPONDENT ASSESSEE BY SHRI H.P. VERMA, & MISS SAKSHI VERMA REVENUE BY SHRI R.A. VERMA DATE OF HEARING 3.1.2014 DATE OF PRONOUNCEMENT 3.1.2014 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 12.9.2012 DISMISSED THE APPEALS OF THE ASSESSEE FOR 2 NON-PROSECUTION AS ASSESSEE COULD NOT APPEAR ON THE APPOINTED DATE DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES. 2. DURING HEARING, SHRI H.P. VERMA ALONG WITH MISS SAKSHI VERMA, LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT EARLIER COUNSEL, APPOINTED BY THE ASSESSEE, WAS UNABLE TO ATTEND THE HEARING DUE TO HIS PERSONAL REASONS AND HENCE, THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE APPOINTED DATE. IN SUPPO RT OF THE CLAIM, THE ASSESSEE HAS FILED AFFIDAVIT. IT WAS REQUESTED THAT THE EXPARTE ORDER OF THE TRIBUNAL DATED 12.9.2012 MAY BE RECALL ED. 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, SENT TO ASSESSEE, WAS SERVED ON THE 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 3 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 AFFIDAVIT IN SUPPORT OF ITS CLAIM, THEREFORE, WE ARE OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, CONSEQUENTLY, THE EX-PARTE ORDER OF THE TR IBUNAL DATED 12.9.2012 IS RECALLED. THE APPEALS OF THE ASSESSEE WILL BE TAKEN UP FOR HEARING ON 29.1.2014. SINCE THE NEXT DATE OF HE ARING WAS DULY PRONOUNCED IN THE OPEN COURT AND NOTED BY THE LD. C OUNSEL FOR THE ASSESSEE, NO SEPARATE NOTICE OF HEARING WILL BE ISS UED BY THE REGISTRY. 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 3.1.2014. SD/- SD/- (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3.1.2014 COPY TO: APPELLANT/RESPONDENT/CIT/CIT(A)/DR/GUARD F ILE !VYS!