SHRI SHASHAM KOTHARI, Bhopal V. THE ACIT 1(1), Bhopal

MA 95/Ind/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6581 (ITAT-INDORE)
• Duration Of Justice: 10 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 28-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V J BORICHA
• Assessee Lawyers: YESHWANT SHARMA
• Keywords: Period of limitation

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. 95 /IND/201 7 . . . / I.T.A. NO .64 /IND/201 5 [ [ / ASSESSMENT YEAR : 2009 - 10 SHRI SHASHAM KOTHARI, E - 13, SHANKAR NAGAR, NEAR SHIVAJI NAGAR , BHOPAL VS. ACIT, 1(2), BHOPAL / APPL ICANT / RESPONDENT . . ./ PAN : AGKPK6431D / APPL ICANT BY : SHRI YESHWANT SHARMA / RESPONDENT BY : SHRI V.J.BORICHA, SR. DR / DATE OF HEARING : 11 .0 5 .2018. / DATE OF PRONOUNCEMENT : 18 .0 5 .2018 SHRI SHASHAM KOTHARI, BHOPAL 2 2 / O R D E R PER KUL BHARAT, J.M. : THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE ACT IS PREFERRED BY THE ASSESSEE ON THE GROUND THAT THE TRIBUNAL VIDE ORDER DATED 07.12.2015 DISMISSED THE APPEAL OF THE ASSESSEE FOR NON - PROSECUTION AS THE ASSESSEE COULD NOT APPEAR ON THE APPOINTED DATE DU E TO NON - SERVICE OF THE NOTICE FOR FIXATION OF HEARING . 2. DURING HEARING, LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE NOTICE WAS NOT SERVED ON THE ASSESSEE AND WAS RETURNED UNDELIVERED BY POST. THE LD. COUNSEL FOR THE ASSESSEE PRAYED THAT THE EX - PARTE ORDER DISMISSING THE APPEAL MAY KINDLY BE RECALLED AND THE APPEAL BE RESTORED FOR HEARING. HE FURTHER CONTENDED THAT THIS MISC. APPLICATION IS WITHIN TIME BEING WITHIN 4 YEARS FROM THE DATE OF ORDER, AS IT WAS RECEIVED ON 16 TH JANUARY, 2016 . THE LD. COUNSEL FOR THE ASSESSEE ALSO FILED AN AFFIDAVIT SWORN BY THE ASSESSEE STATING THAT THE NO NOTICE WAS SERVED ON HIM FOR FIXING HEARING ON 7 TH DECEMBER, 2015 , IN RESPECT OF I.T.A.NO. 64/IND/2015 FOR ASSESSMENT YEAR 2009 - 10. THE LD. COUNSEL FOR THE ASSE SSEE ALSO SUBMITTED BEFORE US THE DECISION OF HON'BLE JURISDICTIONAL HIGH COURT IN THE CASE OF DISTRICT CENTRAL CO - OP. BANK LIMITED V. UNION OF INDIA, ( 2017) 86 TAXMANN.COM 176 (M.P.), IN WHICH IT WAS HELD THAT W.E.F. 1.6.2016 SECTION 254(2) WAS AMENDED AN D PERIOD OF LIMITATION FOR WHICH THE ASSESSEE WAS ENTITLED I.E. FOUR YEARS, WAS SHRI SHASHAM KOTHARI, BHOPAL 3 3 CURTAILED TO SIX MONTHS. IT WAS PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 07.12.201 5, MAY BE RECALLED. 3. WE HAVE CONSIDERED THE FACTS, RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE HAVE GONE THROUGH THE CASE LAW AS WELL AS AFFIDAVIT SWORN BY THE ASSESSEE AND CONSIDERED THE ARGUMENTS ADVANCED BY THE LD. COUNSEL FOR THE ASSESSEE. UNDER THE S E FACTS , WE RECALL THE EX - PARTE ORDER OF THE TRIBUNAL DATED 07. 12.2015. 4. THE REGISTRY IS DIRECTED TO REFIX THE APPEAL OF THE ASSESSEE FOR HEARING ON 2 ND AUGUST, 2018. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. THE ORDER IS PRONOUNCED IN TH E OPEN COURT ON 1 8 . 0 5 .201 8 . S D / - ( ) S D / - ( ) (MANISH BORAD) (KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER INDORE; DATED : 1 8 /0 5 /2018 CPU / SPS SHRI SHASHAM KOTHARI, BHOPAL 4 4 COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUARD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE .