Shri Dinesh Sharma S/o Late Shri Hiralal Sharma, Dewas V. The ACIT 1(1), Ujjain

MA 61/IND/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2509 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 22-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: KULDEEP PATHAK
• Keywords: Reasonable cause

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] BUNKSJ U;K;IHB] BUNKSJ VK;DJ VIHYH; VF/KDJ.K] BUNKSJ U;K;IHB] BUNKSJ VK;DJ VIHYH; VF/KDJ.K] BUNKSJ U;K;IHB] BUNKSJ VK;DJ VIHYH; VF/KDJ.K] BUNKSJ U;K;IHB] BUNKSJ IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE .., , BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO. 61/IND/2013 (ARISING OUT OF ITA NO. 335/IND/2013) ASSESSMENT YEAR : 2009-10 DINESH SHARMA, 2, MAHAVIR NAGAR, NR. PADMAJA SCHOOL, DEWAS / VS. ACIT-1(1), UJJAIN ./ ./ PAN/GIR NO. : ANKPS 0890 B ( # / APPELLANT ) .. ( $%# / RESPONDENT ) # / APPELLANT BY : SHRI KULDEEP PATHAK, ADV. $%# ' / RESPONDENT BY : SHRI R. A. VERMA, SR. DR. ' * / DATE OF HEARING 19.11.2014 ' * / DATE OF PRONOUNCEMENT 19.1 1.2014 / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 26.08.2013 PASSED I N ITA NO.335/IND/2013 FOR THE ASSESSMENT YEAR 2009-10. 2. THE AR OF THE ASSESSEE SUBMITTED THAT, IN THE M ISCELLANEOUS APPLICATION, THE GRIEVANCE OF THE ASSESSEE IS THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL ON THE GROUN D THAT ON THE DATE OF HEARING FIXED ON 26.08.2013 THE ASSESSEE WAS NEI THER PRESENTED HIMSELF BEFORE THE TRIBUNAL NOR MOVED ANY ADJOURNME NT APPLICATION. IT WAS SUBMITTED THAT THE ASSESSEE NEVER RECEIVED ANY NOTICE OF HEARING AT ANY POINT OF TIME IN RESPECT OF THE DATE OF HEAR ING OF THE APPEAL. THE ASSESSEE ONLY RECEIVED COPY OF THE ORDER DATED 26.08.2013 OF THE TRIBUNAL ON 18.10.2013 BY POST, WHEREBY THE TRIBUNA L DISMISSED THE MA NO. 61/IND /201 3 (ARISING OUT OF ITA NO. 335/IND/2013) AY 2009-10, DINESH SHARMA - 2 - APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. IT IS, THEREFORE, PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 26.08.2013 BE RECALLED AND BE DECIDED AFTER HEARING THE ASSESSEE ON MERITS. 3. THE DR DID NOT HAVE ANY OBJECTION TO THE RECALLI NG THE ORDER OF THE TRIBUNAL DATED 26.08.2013. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE ORDER OF THE TRIBUNAL DATED 26.08.2013, WE FIND THAT THE TRI BUNAL HAS MENTIONED THAT THE REGISTERED NOTICE FOR HEARING FI XED ON 26.08.2013 WAS ISSUED BY THE REGISTRY ON 22.07.2013. IN THE O RDER, THERE IS NO MENTION ABOUT THE SERVICE OF NOTICE ON THE ASSESSEE . THEREFORE, WE FIND THAT THE ASSESSEE HAD REASONABLE CAUSE FOR NOT BEING PRESENT ON THE DATE OF HEARING AS THE CLAIM OF THE ASSESSEE IS THAT HE NEVER RECEIVED THE NOTICE OF HEARING FIXED ON 26.08.2013. IN ORDER TO RENDER SUBSTANTIAL JUSTICE, WE ARE OF THE CONSIDERED OPINI ON THAT THE ORDER OF THE TRIBUNAL DATED 26.08.2013 BE RECALLED AND THE A PPEAL OF THE ASSESSEE SHOULD BE HEARD ON MERIT. WE, THEREFORE, RECALL OUR ORDER DATED 26.08.2013 AND RESTORE THE APPEAL BACK TO ITS ORIGINAL NUMBER AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARI NG IN DUE COURSE. THUS, THE MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE IS ALLOWED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE CLOSE OF THE HEARING IN THE PRESENCE OF THE PARTIES ON WEDNESDAY, THE 19 TH OF NOVEMBER, 2014 AT INDORE. SD/- SD/- ( ) ( .. ) ( KUL BHARAT ) ( N. S. SAINI ) JUDICIAL MEMBER ACCOUNTANT MEMBER INDORE; DATED 19/11/2014 *BIJU T. MA NO. 61/IND /201 3 (ARISING OUT OF ITA NO. 335/IND/2013) AY 2009-10, DINESH SHARMA - 3 - / COPY OF THE ORDER FORWARDED TO : 1. # / THE APPELLANT 2. $%# / THE RESPONDENT. 3. 3 5 / CONCERNED CIT 4. 5 ( ) / THE CIT(A), INDORE 5. 6 $3 , * 3 , BUNKSJ / DR, ITAT, INDORE 6. 9 / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT.REGISTRAR) ITAT, INDORE