M/s Riazuddin Khan Shahabuddin Khan, Firozabad V. ACIT, Circle-1, Firozabad

MA 91/AGR/2008

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8451 (ITAT-AGRA)
• Duration Of Justice: 3 year(s) 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-06-2012
• Assessment Year: 1991-1992
• Appeal Filed On: 13-10-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUHAIL AKHTAR

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. 90 & 91/AGRA/2008 (IN ITA NO.1831 & 1832/DEL./1995) ASSTT. YEAR : 1990-91 & 1991-92 SHRI RIAZUDDIN KHAN SHAHABUDDIN KHAN, VS. A.C.I.T. , CIRCLE-1, C/O SHRI ANIS AHMAD KHAN, FIROZABAD. 232/1, MOHALLA SHEESHGARAN, GALI NO. 7, FIROZABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANURAG SINHA, ADVOCATE RESPONDENT BY : SHRI SUHAIL AKHTAR, JR. DR DATE OF HEARING : 22.06.2012 DATE OF PRONOUNCEMENT OF ORDER : 22.06.2012 ORDER PER BENCH: BOTH THE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE FOR RECALLING OF THE COMMON ORDER OF THE TRIBUNAL DATED 27.07.2006 WHERE BY THE APPEALS OF THE ASSESSEE WERE DISMISSED IN LIMINE ON ACCOUNT OF NON-APPEARAN CE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICE COULD NOT BE SERVED UPON THE ASSESSEE WHICH IS ALSO MENTIONED IN THE OR DER OF THE TRIBUNAL. HOWEVER, HE HAS ADMITTED THAT THE ADDRESS OF THE ASSESSEE IS CORREC T AS IS MENTIONED IN THE APPEAL PAPERS ON WHICH NOTICE WAS CORRECTLY ISSUED TO THE ASSESSE E AT THE SAME ADDRESS. HOWEVER, ON GOING THROUGH THE RECORD, WE FIND THAT FOR THE DATE OF HEARING FIXED ON 15.06.2006, THE POSTAL AUTHORITIES REPORTED THAT THE ASSESSEE HAS R EFUSED TO ACCEPT THE NOTICE AND FOR THE M.A. NO. 90 & 91/AGRA/2008 2 NEXT DATE OF HEARING ON 26.07.2006, THE POSTAL AUTH ORITIES REPORTED THAT DESPITE VISITING SEVERAL TIMES, THE ADDRESSEE COULD NOT BE AVAILABLE AT THE PREMISES. IT WOULD, THEREFORE, SHOW THAT THE ASSESSEE DELIBERATELY AVOIDED THE PRO CESS OF NOTICE WHICH WERE ISSUED FOR THE DATES OF HEARING. THEREFORE, THE CONDUCT OF THE ASSESSEE SHOW THAT HE IS NOT ENTITLED FOR ANY RELIEF ON THIS GROUND. HOWEVER, KEEPING IN VIEW THE FACT THAT SINCE THE APPEALS OF THE ASSESSEE HAVE NOT BEEN DECIDED ON MERITS, TH EREFORE, WE FEEL THAT ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE FOR HEARING OF APPEALS ON MERITS. WE ACCORDINGLY RECALL THE EARLIER ORDER OF THE TRIBUNAL AND DIRECT THE OFFICE TO FIX BOTH THE APPEALS OF ASSESSEE FOR HEARING ON MERITS ON 18.07.2012, FOR W HICH DATE, NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. SINCE THESE APPEALS ARE VER Y OLD APPEAL, THEREFORE, THE ASSESSEE SHALL NOT SEEK ANY ADJOURNMENT IN THE MATTER. 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.06.2012. 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