The ACIT, 1(2), Bhopal V. M/s AVN winfortech Ltd., New Delhi

MA 68/IND/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8143 (ITAT-INDORE)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 30-11-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• 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.68/IND/2011 (ARISING OUT OF ITA NO. 132/IND/2007) A.Y. 2003-04 ACIT-1(2), BHOPAL . APPLICANT VS. M/S. AVN WINFOTECH LIMITED, BHOPAL PAN AADCA 7079 F . RESPONDENT DATE OF HEARING : 4.5.2012 DATE OF PRONOUNCEMENT : 4.5.2012 APPELLANT BY : SHRI ARUN DEWAN, SR. DR RESPONDENT BY : SHRI RAKESH NANDA, CA ORDER PER JOGINDER SINGH, JUDICIAL MEMBER BY THIS APPLICATION U/S 254(2) OF THE INCOME TAX A CT, THE REVENUE SEEKS TO RECALL AN EX-PARTE ORDER OF THE TR IBUNAL DATED 28.7.2010, IN WHICH THE MAIN APPEAL WAS DISMISSED W ITHOUT GOING INTO THE MERITS OF THE CASE AS NO SERVICE OF NOTICE UPON THE 2 ASSESSEE HAD BEEN EFFECTED BY THE REVENUE. THE LD. SR. DR SUBMITTED THAT THE NOTICE THROUGH DR WAS PROMPTLY D ESPATCHED TO THE ADDRESS GIVEN IN THE RECORD BY SPEED POST AND F URTHER THE CONTACT BY TELEPHONE WAS ALSO MADE TO THE NUMBER 01 1-6901689 GIVEN IN THE RECORD BUT COULD NOT BE CONTACTED DUE TO OUT OF SERVICE, THEREFORE, THE REVENUE WAS VERY MUCH INTERESTED TO SERVE THE NOTICE, CONSEQUENTLY, THE REVENUE MAY BE PROVIDED O PPORTUNITY OF BEING HEARD AND THE EXPARTE ORDER MAY BE RECALLED. HE FURTHER SUBMITTED THAT TODAY, THE LD. COUNSEL FOR THE ASSES SEE HAS APPEARED BEFORE THE BENCH, THEREFORE, THE RESPECTIV E APPEAL MAY BE RECALLED FOR HEARING ON MERITS. ON THE OTHER HAN D, THE LD. COUNSEL FOR THE ASSESSEE DID NOT OBJECT TO THE SUBM ISSIONS MADE BY THE LD. SR. DR, HOWEVER, HE REQUESTED THAT THE A PPEAL MAY KINDLY BE TAKEN UP FOR HEARING FOR 4.5.2012 ITSELF, WHICH WAS NOT OPPOSED BY THE LD. DEPARTMENTAL REPRESENTATIVES. 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 28.7.2010 IS R ECALLED AND THE APPEAL IS REFIXED FOR FINAL HEARING FOR 4.5.2012 AS REQUESTED BY THE 3 LD. COUNSEL FOR THE ASSESSEE, WHO CAME FROM OUTSTAT ION I.E. DELHI, AND CONSENTED BY LD. DEPARTMENTAL REPRESENTATIVES. FINALLY, THE MISCELLANEOUS APPLICATION OF THE REVE NUE 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 4.5.2012. SD/ SD/- (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 4.5.2012 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR !VYS!