M/s Dushasan Jena, Cuttack v. ACIT, Cuttack

MA 1/CTK/2010 | 2006-2007
Pronouncement Date: 23-07-2010 | Result: Allowed

Appeal Details

RSA Number 122124 RSA 2010
Bench Cuttack
Appeal Number MA 1/CTK/2010
Duration Of Justice 6 month(s) 15 day(s)
Appellant M/s Dushasan Jena, Cuttack
Respondent ACIT, Cuttack
Appeal Type Miscellaneous Application
Pronouncement Date 23-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 23-07-2010
Assessment Year 2006-2007
Appeal Filed On 07-01-2010
Judgment Text
( WORD TO PDF CONVERTER - UNREGISTERED ) HTTP://WWW.WORD-TO-PDF-CONVERTER.NET IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK () BEFORE . . HONBLE SHRI D.K.TYAGI JUDICIAL MEMBER. / AND . . HONBLE SHRI K.K.GUPTA ACCOUNTANT MEMBER . M.P. NO.01/CTK/2010 / (ARISING OUT OF I.TA.NO.213/CTK/2009) / ASSESSMENT YEAR 2006-07 M/S DUSHASAN JENA TALA SAHI JOBRA CUTTACK. ( / APPELLANT ) - - - VERSUS -. THE ACIT CIRCLE 1(1) CUTTACK (/ RESPONDENT ) / FOR THE APPELLANT: / SHRI P.K.PATNAIK / FOR THE RESPONDENT : / SHRI A.S.MANDAL / ORDER . . SHRI D.K.TYAGI JUDICIAL MEMBER. THIS IS AN APPLICATION FILED BY THE ASSESSEE FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL DISMISSING ITS APPEAL AND FOR FRESH DISPOSAL. THE TRIBUNAL DISMISSED THE ASSESSEES APPEAL FOR DEFAULT BY ORDER DATED 3 RD DECEMBER 2009. THE TRIBUNAL HAS OBSERVED THAT THE NOTICE OF HEARING SENT TO THE ASSESSEE WAS RETURNED BACK UNSERVED AND ACCORDINGLY DISMISSED THE APPEAL UNADMITTED. IT HAS NOW BEEN POINTED OUT IN THE PETITION DATED 7.1.2010 THAT THE NOTICE OF HEARING WAS SENT TO M/S. DUSHASAN JENA TALA SAHI JOBRA CUTTACK INSTEAD IN THE NAME OF THE ASSESSEE FIRM M/S. DUSHASAN JENA AND ACCORDINGLY THE SAME WAS RETURNED BACK UNSERVED. IN SUPPORT OF THIS AN AFFIDAVIT SWORN BY PRAMOD KUMAR JENA SON OF LATE DUSHASHAN JENA IS PLACED ON RECORD. 2. AFTER HEARING BOTH THE SIDES WE FIND THAT THE ASSESSEE HAS INTIMATED THE CAUSE OF ABSENCE TO THE TRIBUNAL AND HAS THUS NOT HAD AN EFFECTIVE OPPORTUNITY OF BEING ( WORD TO PDF CONVERTER - UNREGISTERED ) HTTP://WWW.WORD-TO-PDF-CONVERTER.NET HEARD. ACCORDINGLY BY VIRTUE OF OUR POWERS UNDER RULE 24 OF THE ITAT RULES WE SET ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL TO ITS FILE FOR BEING HEARD AFRESH. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING IN DUE COURSE. 3. IN THE RESULT MISC. PETITION IS ALLOWED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 23.7.2010 SD/- SD/- (. . ) (K.K.GUPTA) ACCOUNTANT MEMBER. (. . ) (D.K.TYAGI) JUDICIAL MEMBER () DATE:23.7.2010 PARIDA - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : 2 / THE RESPONDENT: 3. /THE CIT 4. ()/ THE CIT(A) 5. / DR CUTTACK BENCH 6. GUARD FILE. / TRUE COPY / BY ORDER [ ] SENIOR PRIVATE SECRETARY ( WORD TO PDF CONVERTER - UNREGISTERED ) HTTP://WWW.WORD-TO-PDF-CONVERTER.NET