Sh. Nav Ratan Singh, Agra v. I.T.O.-1(3), Agra

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI PRAMOD KUMAR ACCOUNTANT MEMBER M.A. NO. 01/AGRA/2014 (IN ITA NO. 242/AGRA/ 2013) ASSESSMENT YEAR 2001-02 SHRI NAV RATAN SINGH VS. INCOME-TAX OFFICER 37/300-A NAGLA PADI 1(3) AGRA NEW AGRA AGRA (PAN ABXPK 6598 D) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANKAJ GARGH ADVOCATE RESPONDENT BY : SMT. ANURADHA JR. D.R. DATE OF HEARING : 04.04.2014 DATE OF PRONOUNCEMENT : 04.04.2014 ORDER PER BHAVNESH SAINI JUDICIAL MEMBER THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT BY THE TRIBUNAL VIDE ORDER DATED 13.08.2013 FOR NON PROSECUTION. M.A NO.01/AGRA/2014 IN ITA NO.242/AGRA/2013 A.Y. 2001-02 2 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING BECAUSE THE ASSESSEE WAS NOT WELL DUE TO HIS SLIP DISC PROBLEM AND WAS ADVISED BY DOCTOR FOR COMPLETE BED REST 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE IN THE LIGHT OF THE MATERIAL ON RECORD WE ARE SATISFIED THAT ASSESSEE HAS SUFFI CIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. THEREFORE ONE MORE CHANCE SHOULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL PARTICULARLY WHEN THE APPEAL OF THE ASSESSEE HAS ALSO NOT BEEN DECIDED ON MERITS. WE ACCORDINGLY R ECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 13.08.2013 AND RESTORE THE APPEA L OF THE ASSESSEE. THE M.A. OF THE ASSESSEE IS ALLOWED. OFFICE IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR HEARING ON 12.05.2014 FOR WHICH DATE NO SEPARATE NOTICE WILL BE ISSUED. 4. IN THE RESULT M.A. OF THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (PRAMOD KUMAR) (BHAV NESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ M.A NO.01/AGRA/2014 IN ITA NO.242/AGRA/2013 A.Y. 2001-02 3 COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT AGRA BENCH AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL AGRA TRUE COPY