M/s. M.P. Board of Secondary Education, Bhopal V. The DCIT Excemption , Bhopal

MA 65/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9375 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 16-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G GOYAL
• Assessee Lawyers: N D PATWA A RS
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.65/IND/2019 (ARISING OUT OF ITA NO.164/IND/2018) ASSESSMENT YEAR: 2014-15 BOARD OF SECONDARY EDUCATION BOARD OFFICE PREMISES BHOPAL / VS. DCIT(EXEMPTION) BHOPAL ( APPELLANT ) ( RE SPONDENT ) P.A. NO. AAAJB1143R APPELLANT BY SHRI ASHISH GOYAL & SHRI N.D. PATWA, . ARS REVENUE BY SHRI K.G. GOYAL, SR. DR DATE OF HEARING: 22.11.2019 DATE OF PRONOUNCEMENT: 07.01.2020 / O R D E R PER KUL BHARAT, J.M: THIS MISC. APPLICATION BY ASSESSEE SEEKING FOR RECA LLING OF THE ORDER OF THE TRIBUNAL DATED 10.07.2019 PASSED IN ITA NO.1 64/IND/2018 ON THE GROUND THAT THE MATTER WAS DISMISSED DUE TO NON -APPEARANCE. 2. LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBM ISSION AS MADE IN THE APPLICATION. LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE APPEAL WAS MA NO.65/IND/2019 BOARD OF SECONDARY EDUCATION 2 FIXED FOR HEARING ON 09.07.2019. HOWEVER, THE NOTIC E FOR HEARING WAS RECEIVED ON 10.07.2019 I.E. NEXT DAY AFTER THE HEAR ING DATE, THEREFORE, THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARIN G AND ULTIMATELY THE MATTER WAS DISMISSED DUE TO NON-APPEARANCE. THE ASS ESSEE IS INTERESTED IN PROSECUTING THE MATTER. 3. ON THE CONTRARY, LD. DEPARTMENTAL REPRESENTATIVE (DR) OPPOSED THE SUBMISSION AND SUBMITTED THAT THE ASSESSEE SHOULD B E VIGILANT. 4. WE HAVE HEARD RIVAL CONTENTION AND PERUSED MATER IAL ON RECORD. IT IS STATED BY THE LD. COUNSEL FOR THE ASSESSEE THAT NO NOTICE OF HEARING WAS RECEIVED. BEFORE THE DATE OF HEARING THE NOTICE OF HEARING WAS RECEIVED LATER. CONSEQUENTLY, THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL NO ADVERSE MATERIAL HAS BEEN BROUGHT ON RECORD. IN OUR VIEW THE ASSESSEE WAS PREVENTED BY A REASONABLE CAUSE FOR NONAPPEARAN CE, THEREFORE, THE ORDER DATED 10.07.2019 IS HEREBY RECALLED AND THE R EGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 20.02.2020. ACCORDING LY, THE PARTIES ARE TO BE NOTIFIED. 5. IN THE RESULT, MISC. APPLICATION FILED BY THE AS SESSEE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 07 .01.2 020. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 07/ 01/2020 CTX? P.S/. . . MA NO.65/IND/2019 BOARD OF SECONDARY EDUCATION 3 COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE