Shri Anil Agarwal, Itarsi V. The ACIT1(1), Bhopal

MA 57/IND/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7751 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 20-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER MA NO.57/IND/2011 (ARISING OUT OF IT(SS)A NO. 96/IND/2009) BLOCK PERIOD 1.4.1996 TO 23.10.2002 ANIL AGRAWAL, ITARSI PAN ABBPA 9214 G . APPELLANT VS. ACIT-1(1), BHOPAL . RESPONDENT DATE OF HEARING : 2.3.2012 DATE OF PRONOUNCEMENT : 2.3.2012 APPELLANT BY : SHRI ANIL KHABYA, CA RESPONDENT BY : SHRI ARUN DEWAN, SR. DR ORDER PER JOGINDER SINGH, JUDICIAL MEMBER BY THIS APPLICATION U/S 254(2) OF THE INCOME TAX A CT, 1961, THE ASSESSEE SEEKS TO RECALL AN EX-PARTE ORDER OF THE T RIBUNAL DATED 2.11.2010 ON THE GROUND THAT ON EARLIER OCCASIONS, THE ASSESSEE APPEARED BEFORE THE TRIBUNAL AND ON 13.9.2010, THE BENCH DID NOT FUNCTION, THEREFORE, THE APPEAL WAS ADJOURNED TO 2. 11.2010. IT WAS POINTED OUT THAT FOR THE HEARING DATE I.E. 2.11.201 0, NO NOTICE WAS 2 RECEIVED BY THE ASSESSEE, CONSEQUENTLY, THE ASSESSE E MAY BE PROVIDED OPPORTUNITY OF BEING HEARD. PLEA WAS ALSO RAISED TH AT AN EXPARTE ORDER MAY BE RECALLED. ON THE OTHER HAND, THE LEARNED SE NIOR DEPARTMENTAL REPRESENTATIVE DEFENDED THE ORDER BY CONTENDING THA T IT WAS THE DUTY OF THE ASSESSEE TO REMAIN VIGILANT AND KNOW THE DATE F ROM THE REGISTRY AS IT WAS HIS DUTY TO MAKE A TELEPHONIC CALL REGARDING AD JOURNMENT. 2. IN VIEW OF THE ABOVE AND KEEPING IN VIEW THE PRI NCIPLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THE EX-PARTE ORDER OF THE TRIBUNAL DATED 2.11.2010 IS RECALLED AND THE APPEAL IS REFIXED FOR FINAL HEARING FOR 24.4.2012. SINCE THE DATE OF HEA RING WAS PRONOUNCED IN THE OPEN COURT AND DULY NOTED BY THE RESPECTIVE PARTIES, THEREFORE, NO NOTICE FOR HEARING FOR 24.4.2012 SHALL BE ISSUED BY THE REGISTRY TO EITHER PARTY. FINALLY, THE MISCELLANEOUS APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRES ENCE OF LEARNED REPRESENTATIVES OF BOTH THE SIDES AT THE CO NCLUSION OF HEARING ON 2.3.2012. SD SD (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2.3.2012 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR !VYAS!