Shri Shaikh Alimuddin, Bhopal V. The ITO 3(1), Bhopal

MA 9/IND/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4044 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-12-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 20-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: N D PATWA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI B.C.MEENA, ACCOUNTANT MEMBER M.A.NO.09/IND/2016 (ARISING OUT OF I.T.A.NO. 347/IND/2012 A.Y. : 2010-11 SHAIKH ALIMUDDIN, BHOPAL ITO, 3(1), BHOPAL VS APPLICANT RESPONDENT APPELLANTS BY : SHRI ASHISH GOYAL AND SHRI N.D. PATWA, ADV. RESPONDENT BY : SHRI R. A. VERMA, DR O R D E R PER D.T.GARASIA, J.M. THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE AC T IS FILED BY THE ASSESSEE, ON THE GROUND THAT THE TRIBU NAL VIDE ORDER DATED 31.10.2012 DISMISSED THE APPEAL OF THE ASSESSEE DATE OF HEARING : 04.03.2016 DATE OF PRONOUNCEMENT : 04 .0 3 .2016 SHAIKH ALIMUDDIN, BHOPAL VS. ITO, 3(1), BHOPAL M. A.NO.09/IND/2016 A.Y. 2008-09 2 2 FOR NON-PROSECUTION AS ASSESSEE COULD NOT APPEAR ON THE APPOINTED DATE DUE TO CERTAIN UNAVOIDABLE CIRCUMSTA NCES. 2. DURING HEARING, SHRI ASHISH GOYAL, LD. COUNSEL F OR THE ASSESSEE CONTENDED THAT THE ASSESSEE CHANGED THE CO UNSEL AND EARLIER COUNSEL WAS OUT OF BHOPAL TO ATTEND SOM E OF HIS RELATIONS. NOW HE HAS C HANGED HIS COUNSEL AND REQU ESTED THAT THE EX-PARTE ORDER DATED 31.10.2012 MAY BE RECALLED . AN AFFIDAVIT TO THIS EFFECT IS ALSO FILED ON RECORD. L D. COUNSEL FOR THE ASSESSEE URGED THAT LENIENT VIEW MAY BE TAKEN AND T HE ASSESSEE UNDERTAKES TO BE VIGILANT IN FUTURE. HOWEV ER, THE LD. DR CONTENDED THAT IT WAS THE DUTY OF THE ASSESSEE T O REMAIN PRESENT ON THE APPOINTED DATE, THEREFORE, NO LENIEN CY IS REQUIRED, MORE SPECIFICALLY WHEN THE ASSESSEE WAS A WARE OF THE DATE OF THE HEARING. 3. WE HAVE CONSIDERED THE RIVAL CONTENTIONS OF BOTH THE PARTIES. UNDER THE FACTS NARRATED HEREINABOVE AND KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, WE ARE OF TH E CONSIDERED OPINION THAT SUBSTANTIAL CAUSE OF JUSTICE MUST PREV AIL ON TECHNICALITIES ESPECIALLY WHEN THE ASSESSEE HAS STA TED THE SHAIKH ALIMUDDIN, BHOPAL VS. ITO, 3(1), BHOPAL M. A.NO.09/IND/2016 A.Y. 2008-09 3 3 REASONS OF NON-APPEARANCE AS NARRATED ABOVE AND THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT IN SUPPORT OF ITS CLAIM, THEREFORE, WE ARE OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, CONSEQUENTLY, THE EX-PARTE ORDER OF THE TRIBUNAL DATED 31.10.2012 IS RECALLED WITH THE DIRE CTION THAT IT WILL BE TREATED AS LAST OPPORTUNITY TO THE ASSESSEE AS THIS APPEAL WAS ADJOURNED ON SO MANY DATES AT THE REQUES TS OF THE ASSESSEE. THE REGISTRY IS DIRECTED TO REFIX THE APP EAL OF THE ASSESSEE FOR HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 04 TH MARCH, 2016. SD/- (B.C.MEENA) ACCOUNTANT MEMBER SD/- ( D.T.GARASIA) JUDICIAL MEMBER DATED : 4 TH MARCH, 2016. CPU* SHAIKH ALIMUDDIN, BHOPAL VS. ITO, 3(1), BHOPAL M. A.NO.09/IND/2016 A.Y. 2008-09 4 4