Shri Rajesh Gupta, Indore V. The Income Tax Officer 2(3), Indore

MA 69/IND/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8145 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 07-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Assessee Lawyers: S S DESPHANDE
• 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. 69/IND/2011 (ARISING OUT OF ITA NO. 462/IND/2010) A.Y. 2007-08 RAJESH GUPTA INDORE PAN AEAPG 3711N . APPELLANT VS. INCOME TAX OFFICER 2(3), INDORE . RESPONDENT DATE OF HEARING : 13.4.2012 DATE OF PRONOUNCEMENT : 13.4.2012 APPELLANT BY : SHRI S.S. DESPHANDE 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 T HE TRIBUNAL 2 DATED 20.7.2011 ON THE GROUND THAT THE NOTICE SENT ON THE GIVEN ADDRESS WAS RETURNED BACK BY THE POSTAL AUTHORITIES WITH THE REMARK INSUFFICIENT ADDRESS. THE LEARNED COUNSEL SUBMITTED THAT IT IS SURPRISING AS TO HOW THE ORDER OF THE TRIBUNA L COULD BE SERVED UPON THE SAME ADDRESS AND NOT THE PREVIOUS NOTICE O F HEARING. IT WAS, THEREFORE, SUBMITTED THAT THE ASSESSEE HAD A R EASONABLE BELIEF IN NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND AS SUCH THE EX-PARTE ORDER REQUIRES TO BE RECAL LED AND A FRESH HEARING OF THE CASE BE ORDERED. ON THE OTHER HAND, THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE DEFENDED THE ORD ER BY CONTENDING THAT IT WAS THE DUTY OF THE ASSESSEE TO REMAIN VIGILANT AND KNOW THE DATE FROM THE REGISTRY AS IT WAS HIS D UTY TO MAKE A TELEPHONIC CALL REGARDING ADJOURNMENT. 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 20.7.2011 IS R ECALLED AND THE APPEAL IS REFIXED FOR FINAL HEARING FOR 18.5.2012 . SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AND DUL Y NOTED BY 3 THE RESPECTIVE PARTIES, THEREFORE, NO NOTICE OF HEA RING FOR 18.5.2012 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 13.4.2012. SD SD (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13.4.2012 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR