Shiv Kant Sharma, Mathura V. I.T.O.-3(4), Mathura

MA 9/AGR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0125 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-05-2013
• Assessment Year: 1996-1997
• Appeal Filed On: 28-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M M AGARWAL
• Assessee Lawyers: KK MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 09/AGRA/2013 (IN ITA NO. 208/AGRA/ 2011) ASSESSMENT YEAR 1996-97 SHIV KANT SHARMA . VS. THE INCOME TAX OFFICER 3( 4), 1736, GALI RAWALI 3(4), MATHURA KACHCHI SARAK MATHURA 281 001 (U.P.) (PAN CBLPK 2902 D) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.M. AGARWAL, C.A. ASSESSEE BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 17.05.2013 DATE OF PRONOUNCEMENT : 17.05.2013 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER THIS M.A. IS FILED BY THE ASSESSEE UNDER RULE 24 O F THE APPELLATE TRIBUNAL RULE FOR RECALLING OF THE EARLIER ORDER DA TED 11.01.2013. M.A NO.09/AGRA/2013 IN ITA NO.208/AGRA/2011 A.Y. 1996-97 2 2. THE APPEAL OF THE ASSESSEE WAS TAKEN UP FOR HEAR ING ON 02.01.2013 AND ON THAT DATE, SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL BEFORE HONBLE BENCH, APPEAL WAS DECIDED EX-PARTE IN THE ABSENCE OF THE ASSESSEE. THE LD. COUNSEL FOR TH E ASSESSEE CONTENDED THAT HE REACHED THE OFFICE OF THE TRIBUNAL LATE. IT WAS EXT REME COLD AND FOGGY WEATHER CONDITIONS, AND WHEN HE REACHED THE OFFICE OF THE T RIBUNAL, HIS CASE WAS HEARD EX-PARTE. THE LD. COUNSEL FOR ASSESSEE HAS GI VEN UNDERTAKING THAT HE WOULD NOT SEEK ADJOURNMENT IN THE MATTER IN CASE ON E CHANCE IS GIVEN TO HIM TO ARGUE THE APPEAL 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE HAD SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. THE EARLIER EXPARTE ORDER DATED 11.01.2013 IS THEREFORE SET ASIDE AND RECALLED. APPEAL OF THE ASSESSEE IS RESTORED AND THE SAME BE FIXED FOR HEARING ON 18.06.2013 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. WE DIRECT THAT SINCE THIS APPEAL WAS ALSO EARLIER DISMISSED FOR DE FAULT ON THE PART OF THE ASSESSEE AND AGAIN EX-PARTE ORDER HAS BEEN PASSED, THEREFORE, CONSIDERING HISTORY OF ASSESSEE, NO ADJOURNMENT WILL BE GRANTED TO THE ASSESSEE FOR HEARING ON 18.06.2013. M.A NO.09/AGRA/2013 IN ITA NO.208/AGRA/2011 A.Y. 1996-97 3 4. IN THE RESULT, M.A. OF THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (A.L. GEHLOT) (BHAV NESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY