Shri Nandlal Sachdeva,, Burhanpur v. The I.T.O., Burhanpur

MA 12/IND/2010 | 2000-2001
Pronouncement Date: 02-07-2010 | Result: Allowed

Appeal Details

RSA Number 1222724 RSA 2010
Assessee PAN AEMPS0178H
Bench Indore
Appeal Number MA 12/IND/2010
Duration Of Justice 2 month(s) 11 day(s)
Appellant Shri Nandlal Sachdeva,, Burhanpur
Respondent The I.T.O., Burhanpur
Appeal Type Miscellaneous Application
Pronouncement Date 02-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 02-07-2010
Date Of Final Hearing 02-07-2010
Next Hearing Date 02-07-2010
Assessment Year 2000-2001
Appeal Filed On 21-04-2010
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI V.K. GUPTA ACCOUNTANT MEMBER MISCELLANEOUS PETITOIN NOS.11 & 12/IND/2010 (ARISING OUT OF ITA NOS.316 & 317/IND/2009) A.Y. 2000-01 NANDLAL SACHDEVA PROP. SHRAVAN CLOTH STORES CHOWK BAZAR BURHANPUR PAN AEMPS 0178 H APPLICANT VS. ITO WARD-BURHANPUR RESPONDENT APPLICANT BY : SHRI R. TARWALA CA RESPONDENT BY : SHRI P.K. MITRA SR. DR O R D E R PER JOGINDER SINGH BOTH THE MISCELLANEOUS PETITIONS U/S 254(2) OF THE ACT ARE FILED BY THE ASSESSEE SEEKING RECALLING OF THE EXPARTE ORDER OF TRIBUNAL DATED 30.3.2010. 2. DURING HEARING OF THESE MISCELLANEOUS PETITIONS MR. R. TARWALA LD. LD. COUNSEL FOR THE ASSESSEE EXPLAINED THE REASONS FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING OF THE RESPECTIVE APPEAL S. IN SUPPORT OF THE ASSERTION AFFIDAVITS ARE ALSO FILED WITH THE MISCE LLANEOUS PETITIONS. ON THE OTHER HAND SHRI P.K. MITRA LD. SR. DR RELIED UPON THE ORDER OF THE TRIBUNAL BY CONTENDING THAT IT WAS THE DUTY OF THE ASSESSEE TO REMAIN PRESENT ON THE APPOINTED DATE AND IT SHOULD NOT BE TAKEN LIGHTLY. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF LD. REPRESENTATIVES OF 2 BOTH SIDES AND PERUSED THE MATERIAL AVAILABLE ON RE CORD. WE ARE SATISFIED WITH THE EXPLANATION OF THE ASSESSEE FOR HIS NON-AP PEARANCE BEFORE THIS TRIBUNAL ON THE APPOINTED DATE THEREFORE THE ORDE R OF THE TRIBUNAL DATED 30.3.2010 IS RECALLED. EVEN OTHERWISE WE ARE OF TH E CONSIDERED OPINION THAT EFFECTIVE REPRESENTATION MUST BE GIVEN TO THE APPEL LANTS/RESPONDENTS AND NO PERSON SHOULD BE CONDEMNED UNHEARD. BOTH THESE A PPEALS ARE FIXED FOR HEARING BEFORE THE TRIBUNAL ON 21.9.2010. THE ASSES SEE IS DIRECTED NOT TO SEEK UNNECESSARY ADJOURNMENT WITHOUT ANY COGENT REA SON ON THE NEXT DATE I.E. 21.9.2009. SINCE THE NEXT DATE WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENT OF LD. REPRESENTATIVES FROM BOTH SIDES AND WAS DULY NOTED THEREFORE NO SEPARATE NOTICE OF HEARING SHALL BE I SSUED BY THE REGISTRY. FINALLY THE MISCELLANEOUS PETITIONS OF THE ASSESS EE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LEARNED REPRESENTATIVES OF BOTH SIDES AT THE CONCLUSION OF THE HEARING ON THE MISCELLANEOUS PETITIONS ON 2.7.2010. (V.K. GUPTA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2.7.2010 {VYAS} COPY TO APPELLANT RESPONDENT CIT CIT(A) DR GU ARD FILE