Shri Nirmal Kumar Patodi, Indore V. The ACIT Circle 5(1), Indore

MA 99/Ind/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5764 (ITAT-INDORE)
• Duration Of Justice: 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 02-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G GOYAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.99/IND/2017 (ARISING OUT OF ITA NO.264/IND/2013) ASSESSMENT YEAR: 2008-09 MR. NIRMAL KUMAR PATODI, 45, SHANTI NIKETAN, BEHIND BOMBAY HOSPITAL INDORE / VS. AC IT - 5 (1) INDORE ( APPELLANT ) ( REVENUE ) P.A. NO. AGPPP3243B APPELLANT BY SHRI PRAKASH J AIN CA RESPONDENT BY SHRI K.G. GOYAL SR. DR DATE OF HEARING: 02.02.2018 DATE OF PRONOUNCEMENT: 02.02.2018 / O R D E R PER KUL BHARAT, J.M: THIS MISC. APPLICATION FILED ON BEHALF OF THE ASSES SEE SEEKING RECALLING OF THE EX-PARTE ORDER IN ITA NO.1264/IND/ 2013 VIDE DATED 21.10.2013. THE LD. COUNSEL FOR THE ASSESSEE REITER ATED THE SUBMISSION AS MADE IN THE MISC. APPLICATION AND SUBMITTED THAT NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE. IN SUPPORT OF THIS TH E AFFIDAVIT ON BEHALF OF THE ASSESSEE HAS BEEN FILED. NIRMAL KUMAR PATODI 2 2. LD. DR OPPOSED THE SUBMISSIONS OF THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSION AND PERUSED T HE MATERIAL ON RECORD. IT IS STATED BY THE ASSESSEE THAT NO NOTIC E OF HEARING WAS RECEIVED, THEREFORE, ON THAT DATE HE COULD NOT APPE AR BEFORE THIS TRIBUNAL. IN SUPPORT OF THIS, THE AFFIDAVIT DATED 8 TH JULY 2017 HAS BEEN FILED. CONSIDERING THE FACTS OF THE PRESENT CASE AND IN TH E INTEREST OF JUSTICE, WE HEREBY RECALLED ORDER DATED 22.10.2013 AND DIRECTED THE REGISTRY TO FIX THE HEARING OF APPEAL IN ITA NO.264/IND/2014 PERTAI NING TO A.Y. 2008-09 IN DUE COURSE. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE AS SESSEE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 02 .02.20 18. S/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 02/ 02/2018 CTX? P.S/. . . COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE