M/s. R.S.Construction,, Bhopal v. The I.T.O., Bhopal

MA 13/IND/2011 | 2006-2007
Pronouncement Date: 09-09-2011 | Result: Allowed

Appeal Details

RSA Number 1322724 RSA 2011
Bench Indore
Appeal Number MA 13/IND/2011
Duration Of Justice 4 month(s) 10 day(s)
Appellant M/s. R.S.Construction,, Bhopal
Respondent The I.T.O., Bhopal
Appeal Type Miscellaneous Application
Pronouncement Date 09-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 09-09-2011
Assessment Year 2006-2007
Appeal Filed On 29-04-2011
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH INDORE BEFORE SHRI JOGINDER SINGH JM AND SHRI R.C. SHARMA AM MA NO. 13/IND/2011 ARISING OUT OF ITA NO. 205/IND/2010 M/S R.S. CONSTRUCTION BHOPAL . APPELLANT VS. INCOME TAX OFFICER WARD 1(2) BHOPAL . RESPONDENT DATE OF HEARING : 9.9.2011 DATE OF PRONOUNCEMENT : 9.9.2011 APPELLANT BY SHRI PRAKASH JAIN RESPONDENT BY SHRI ARUN DEWAN ORDER PER JOGINDER SINGH JUDICIAL MEMBER BY THE PRESENT APPLICATION U/S 254(2) OF THE INCOM E TAX ACT 1961 THE ASSESSEE SEEKS TO RECALL AN EX-PARTE ORDER OF T HE TRIBUNAL DATED 15 TH DECEMBER 2010 ON THE GROUND THAT NO NOTICE FOR HEA RING WAS EVER SERVED UPON THE ASSESSEE AT THE ADDRESS GIVEN IN FO RM NO. 36 AND FURTHER THERE IS NO CHANGE IN THE ADDRESS. 2. DURING HEARING OF THIS APPEAL WE HAVE HEARD SHR I PRAKASH JAIN LD. COUNSEL FOR THE ASSESSEE AND SHRI ARUN DEWAN LEAR NED SENIOR DR. 2 THE CRUX OF ARGUMENTS ON BEHALF OF THE ASSESSEE IS IDENTICAL TO THE FACTS NARRATED IN THE APPLICATION FILED BY THE ASSESSEE. THIS FACTUAL MATRIX WAS NOT CONTROVERTED BY THE LEARNED SR. DR THEREFORE KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMNED UNHEARD THE ORDER OF THE TRIBUNAL DATED 15.12.2010 IS RECALLED AND THE APPEAL OF THE ASSESSEE WILL BE HEARD ON 17.10.2011. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT THEREFORE NO NOTICE FOR HEARING SHALL BE ISSUED. 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 9.9.2011. (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9.9.2011 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR