Smt Jyoti Agrawal, Bhopal V. The ACIT, Bhopal

MA 54/IND/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6005 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 21-01-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 26-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMAR MITRA LD SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C.SHARMA, ACCOUNTANT MEMBER PAN NO. : AEEPA9283A M.A.NOS. 53 & 54/IND/2010 (ARISING OUT OF I.T(SS).A.NOS.82 & 83/IND/2009) A.Y.: 2003-04 & 2004-05 SMT. JYOTI AGARWAL, ACIT, BHOPAL. VS 1(2), BHOPAL (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI PRAKASH JAIN, C.A. RESPONDENT BY : SHRI PRADEEP KUMAR MITRA, LD. SENIOR D.R. O R D E R PER JOGINDER SINGH, J.M. THESE MISC. APPLICATIONS ARE FILED BY THE ASSESSEE FOR RECALLING OF AN EX-PARTE ORDER OF THE TRIBUNAL DATE D 16.6.2010 ON THE GROUND THAT NO NOTICE OF HEARING FOR MAIN AP PEALS WAS EVER RECEIVED BY THE ASSESSEE, THEREFORE, IT WAS PL EADED THAT THE EX-PARTE ORDER MAY BE RECALLED. -: 2: - 2 2. DURING THE COURSE OF HEARING THESE PETITIONS, WE HA VE HEARD SHRI PRAKASH JAIN, LEARNED COUNSEL FOR THE AS SESSEE AND SHRI P.K. MITRA, LD. SENIOR D.R. SHRI JAIN ADVANCED HIS ARGUMENTS, WHICH IS IDENTICAL TO THE FACTS NARRATED IN THE APPLICATION U/S 254(2) OF THE INCOME-TAX ACT, 1961. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSE D THE MATERIAL AVAILABLE ON THE FILED. IN VIEW OF THE FACTS AVAILABLE ON RECORD AND ALSO MENTIONED IN THE APPLICATION OF THE ASSESSEE, THE EX-PARTE ORDER OF THE TRIBUNAL DATED 16.6.2010 IS RECALLED ON THE PLEA THAT NO PERSON SHOULD BE CONDE MNED UNHEARD. THEREFORE, THE ORDER OF THE TRIBUNAL DATED 16.6.2010 IS RECALLED AND THE ASSESSEE IS DIRECTED TO ARGUE I TS MAIN APPEAL ON 15.2.2011. 4. REGISTRY IS DIRECTED NOT TO ISSUE ANY SEPARATE NOTI CE OF HEARING FOR 15.2.2011 AS THE DATE WAS ANNOUNCED IN THE OPEN COURT. SD/- SD/- (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :_______JANUARY, 2011. CPU* 281