Smt Shantidevi Kasliwal, Indore V. The ACIT, Indore

MA 66/IND/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7527 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 17-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KESHAVE SAXENA
• Keywords: 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.66/IND/2011 (ARISING OUT OF ITA NO.295/IND/2010) AY: 2007-08 SMT. SHANTIDEVI KASLIWAL, INDORE PAN ADQPK 3618 R . APPLICANT VS. ACIT-1(2), INDORE . RESPONDENT DATE OF HEARING : 13.1.2012 DATE OF PRONOUNCEMENT : 13.1.2012 APPLICANT BY SHRI MANJEET SACHDEVA, ADVOCATE RESPONDENT BY SHRI KESHAVE SAXENA, CIT/DR ORDER PER JOGINDER SINGH 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 20.9.2011 SUBMITTING THAT ON THE DATE OF HEARING FIXED ON 13. 9.2011, THE APPEAL WAS ADJOURNED TO 20 TH SEPTEMBER 2011, BUT THE COUNSEL HEARD THE SAME BEI NG PRONOUNCED AS 28 TH SEPTEMBER 2011 AND NOTED THE DATE AS ADJOURNED TO 28 TH SEPTEMBER 2011 AND AS SUCH COULD NOT APPEAR BEFORE THE BENCH ON THE DATE FIXED FOR 20 TH SEPTEMBER 2011. THE LD. COUNSEL FOR THE ASSESSEE P LEADED THAT 2 IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY MA Y KINDLY BE GRANTED TO THE ASSESSEE BECAUSE THE RESPECTIVE APPEAL WAS DECIDED IN THE ABSENCE OF THE ASSESSEE AND DUE TO WHICH, THE ASSESSEE HAS SUFFERE D A LOSS AND THAT WOULD CAUSE HARDSHIP ON THE ASSESSEE, WHO IS A SENIOR CIT IZEN AND FEMALE ASSESSEE. ON THE OTHER HAND, THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE DEFENDED THE ORDER BY CONTENDING THAT IT WAS THE DUTY OF THE ASSESSEE TO REMAIN VIGILANT. 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 20.9.2011 IS RECALLED AND THE RESPEC TIVE APPEAL, BEING RECALLED, IS REFIXED FOR HEARING FOR 13.2.2012. SINCE THE DA TE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, THEREFORE, NO NOTICE FOR HEARING SHALL BE ISSUED. 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 CONCLUSION OF HEARING ON 13.2.2012. SD SD (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13.2.2012 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR !VYS!