The District Central Cooperative Bank Ltd., Raisen V. The ACIT 3(1), Bhopal

MA 79/IND/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6227 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-12-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 23-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K BORICHA
• Assessee Lawyers: N D PATWA
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER M.A. NO.79/IND/2016 ARISING OUT OF ITA NO.47/IND/2014 ASSESSMENT YEAR: 2010-11 APPELLANT BY SHRI ASHISH GOYAL AND SHRI N.D.PATWA, ADVOCATE RESPONDENT BY SHRI V.K. BORICHA DATE OF HEARING 9.02.2018 DATE OF PRONOUNCEMENT 15.02.2018 ORDER PER MANISH BORAD, AM. THIS MISCELLANEOUS APPLICATION AT THE INSTANCE OF THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL DATED 25.8 .2015 IN ITA NO. 47/IND/2014 BY WHICH THE TRIBUNAL DISMISSED THE ASS ESSEES APPEAL FOR NON-PROSECUTION. DISTRICT CENTRAL COOPERATIVE BANK LIMITED RAISEN VS. ASSTT.COMMISSIONER OF INCOME TAX 3(1) BHOPAL (APPELLANT) (RESPONDENT ) PAN NO.AAAAD 1685K 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING I.E. 25.8.2015 THE AUTHORIZED REPRESENTATIV E OF THE ASSESSEE, SHRI H.P. VERMA, ADVOCATE, COULD NOT ATTEND THE HEARING BECAUSE HE SUFFERED PARALYTIC ATTACK AND WAS HOSPITALIZED. DUE TO THIS REASON, NONE COULD APPEAR ON BEHALF OF THE ASSESSEE. HE, THEREFORE, RE QUESTED TO REFIX THE CASE FOR HEARING. THE LEARNED DR DID NOT HAVE ANY O BJECTION TO THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD PLACED BEFORE US. FROM PERUSAL OF RECORD AND SUBMISSIONS M ADE BY THE LEARNED COUNSEL FOR THE ASSESSEE WE FIND THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT BEING ABLE TO APPEAR B EFORE THE TRIBUNAL ON THE DATE OF HEARING WHICH SO HAPPENED DUE TO PARALYTIC ATTACK SUFFERED BY THE LEARNED COUNSEL FOR THE ASSESSEE. WE, THEREFORE, LO OKING TO THE GENUINE REASON, RECALL THE ORDER OF THE TRIBUNAL AND DIRECT THE REGISTRY TO FIX THIS APPEAL IN DUE COURSE OF TIME AT ITS ORIGINAL NUMBER . 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 15 TH FEBRUARY, 2018. SD SD/- (KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER FEBRUARY 15 , 2018 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR DN/- BY ORDER PRIVATE SECRETARY/DDO, INDORE 1. DATE OF DICTATION : 8.2.2018 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER : 9.2.2018 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR.P.S./P .S: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISSTANT R EGISTRAR FOR SIGNATURE OF THE ORDER. 9. DATE OF DESPATCH OF THE ORDER: