M/s Sanee Inftrastructure Pvt. Ltd., Bhopal V. The Assistant Commissiner of Income Tax 3(1), Bhopal

MA 96/IND/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8968 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 17-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

1 STHE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER MA NO. 96/IND/2012 (ARISING OUT OF ITA NO. 489/IND/2010) A.Y. 2006-07 M/S. SANEE INFRASTRUCTURE PVT. LTD., BHOPAL PAN AAGCS 8307 M . APPLICANT VS. ACIT-3(1), BHOPAL . RESPONDENT DATE OF HEARING : 7.9.12 DATE OF PRONOUNCEMENT : 7.9.12 APPELLANT BY : SHRI ANIL KHABYA AND SHRI ARUN JAIN, CAS RESPONDENT BY : SHRI R.A. VERMA, SR. DR ORDER PER JOGINDER SINGH, JUDICIAL MEMBER BY THIS APPLICATION U/S 254(2) OF THE INCOME TAX A CT, 1961, THE ASSESSEE SEEKS TO RECALL AN EX-PARTE ORDER OF T HE TRIBUNAL DATED 12.10.2011 ON THE GROUND THAT ON THE DATE OF HEARING THE 2 COUNSEL WAS SUFFERING FROM SERIOUS AILMENT AND AS S UCH, HE COULD NOT ATTEND THE HEARING, CONSEQUENTLY, THE APPEAL WA S DISMISSED EX-PARTE FOR NON-PROSECUTION. IT WAS, THEREFORE, S UBMITTED THAT THE APPEAL COULD NOT BE ATTENDED ON A GENUINE REASON, C ONSEQUENTLY, THE ASSESSEE MAY BE PROVIDED OPPORTUNITY OF BEING H EARD. PLEA WAS ALSO RAISED THAT AN EXPARTE ORDER MAY BE RECALL ED. ON THE OTHER HAND, THE LEARNED SENIOR DEPARTMENTAL REPRESE NTATIVE DEFENDED THE ORDER BY CONTENDING THAT IT WAS THE DU TY OF THE ASSESSEE TO REMAIN VIGILANT AND KNOW THE DATE FROM THE REGISTRY AS IT WAS HIS DUTY TO MAKE AT-LEAST TO MAKE A TELEP HONIC CALL REGARDING ADJOURNMENT. 2. IN VIEW OF THE ABOVE AND KEEPING IN VIEW THE PRI NCIPLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, THE EX-PARTE ORDER OF THE TRIBUNAL DATED 12.10.2011 IS RECALLED AND THE APPEAL IS REFIXED FOR FINAL HEARING FOR 13.9.20 12. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AN D DULY NOTED BY THE RESPECTIVE PARTIES, THEREFORE, NO NOTICE FOR HEARING FOR 13.9.2012 SHALL BE ISSUED BY THE REGISTRY TO EITHER PARTY. 3 FINALLY, THE MISCELLANEOUS APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRES ENCE OF LEARNED REPRESENTATIVES OF BOTH THE SIDES AT THE CO NCLUSION OF HEARING ON 7.9.2012. SD SD (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7.9.2012 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR