Indian Institute of Tourism &, Gwalior V. A.C.I.T., Circle-3(1), Gwalior

MA 7/AGR/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7884 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-04-2012
• Assessment Year: 1991-1992
• Appeal Filed On: 04-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOHAIL AKHTAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI A. L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 07/AGRA/2011 (IN ITA NO. 64/AGRA/2009 ) ASST. YEAR : 1991-92 INDIAN INSTITUTE OF TOURISM & VS. A.C.I.T., CIRC LE 3(1), TRAVEL MANAGEMENT, GWALIOR. GOVINDPURI, GWALIOR. (PAN : AAATI 0275 R) (APPELLANT) (RESPONDENT) APPELLANT BY : WRITTEN SUBMISSIONS RESPONDENT BY : SHRI SOHAIL AKHTAR, JR. D.R. DATE OF HEARING : 20.04.2012 DATE OF PRONOUNCEMENT OF ORDER : 20.04.2012 ORDER PER BENCH : THE ASSESSEE PREFERRED MISCELLANEOUS APPLICATION AGAINST THE ORDER OF THE TRIBUNAL DATED 11.01.2011 PASSED IN ITA NO. 64/AGRA /2009 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE. WRITTEN SUBMISSION IS FORWARDED WHICH IS TAKEN INTO CONSIDERATION. THE ASSESSEE IN THE M.A. STATED THAT IT HAS NOT RECEIVED THE NOTICE OF HEARING. THE CONT ENTION OF THE ASSESSEE IS SUPPORTED BY THE FACT THAT THE AD CARD SERVED UPON THE ASSESSEE IS NOT AVAILABLE ON M.A. NO. 07/AGRA/2011 2 RECORD OF THE TRIBUNAL. FURTHER, THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERIT. THEREFORE, IN OUR VIEW, ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE FOR HEARING ON MERIT. WE, ACCORDINGLY, RECALL THE ORDER DATED 11.01.2011 AND RESTORE THE APPEAL OF THE ASSESSEE ON ITS ORIGINAL NUMBER. THE OFFICE IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERITS ON 10.05.2012. NOTICE BE ISSUED TO THE ASSESSEE FOR 10.05.12. 3. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.04.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY