Shri Shabbir Hussain Pithawala, Indore V. The ACIT, 5(1), Indore

MA 70/IND/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8147 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 16-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Assessee Lawyers: S S DESPHANDE
• Keywords: Opportunity of being heard; 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. 70/IND/2011 (ARISING OUT OF ITA NO. 506/IND/2010) A.Y. 2007-08 SHABBIR HUSSAIN PITHAWALA INDORE PAN ACJPP 3244L . APPELLANT VS. ACIT-5(1), 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 DATED 28.7.2011 ON THE GROUND THAT ON THE DATE OF H EARING THE 2 COUNSEL WAS OUT OF STATION AND HE COULD NOT ATTEND THE HEARING. HOWEVER, AN APPLICATION FOR ADJOURNMENT WAS FILED T O ADJOURN THE HEARING. ON THE ADJOURNED DATE, THE STAFF OF THE CO UNSEL DID NOT ATTEND THE OFFICE OF THE TRIBUNAL AND THE APPEAL WA S DISMISSED EX- PARTE FOR NON-PROSECUTION. UNDER A WRONG NOTION, N OBODY ATTENDED THE HEARING FOR SEEKING ADJOURNMENT. IT WA S, THEREFORE, SUBMITTED THAT THE APPEAL COULD NOT BE ATTENDED ON A GENUINE REASON, CONSEQUENTLY, THE ASSESSEE MAY BE PROVIDED OPPORTUNITY OF BEING HEARD. PLEA WAS ALSO RAISED THAT AN EXPART E ORDER MAY BE RECALLED. ON THE OTHER HAND, THE LEARNED SENIOR DE PARTMENTAL REPRESENTATIVE DEFENDED THE ORDER BY CONTENDING THA T IT WAS THE DUTY OF THE ASSESSEE TO REMAIN VIGILANT AND KNOW TH E DATE FROM THE REGISTRY AS IT WAS HIS DUTY TO MAKE A TELEPHONI C 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 28.7.2011 IS R ECALLED AND THE APPEAL IS REFIXED FOR FINAL HEARING FOR 18.5.2012. SINCE THE DATE OF 3 HEARING WAS PRONOUNCED IN THE OPEN COURT AND DULY N OTED BY THE RESPECTIVE PARTIES, THEREFORE, NO NOTICE FOR HEARIN G 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