M/s Gujrat Golden Transports Co., Indore v. The ITO-2(3), Indore

MA 22/IND/2011 | 1999-2000
Pronouncement Date: 16-09-2011 | Result: Allowed

Appeal Details

RSA Number 2222724 RSA 2011
Bench Indore
Appeal Number MA 22/IND/2011
Duration Of Justice 2 month(s) 24 day(s)
Appellant M/s Gujrat Golden Transports Co., Indore
Respondent The ITO-2(3), Indore
Appeal Type Miscellaneous Application
Pronouncement Date 16-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 16-09-2011
Assessment Year 1999-2000
Appeal Filed On 22-06-2011
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI R.C. SHARMA ACCOUNTANT MEMBER MA NOS. 18 TO 25/IND/2011 ARISING OUT OF ITA NOS. 539 TO 546/IND/2004 M/S GUJRAT GOLDEN TRANSPORT COMPANY INDORE . APPELLANT VS. INCOME TAX OFFICER WARD 2(3) INDORE . RESPONDENT DATE OF HEARING : 16.9.2011 DATE OF PRONOUNCEMENT : 16.9.2011 APPELLANT BY SHRI ASHISH GOYAL RESPONDENT BY SHRI ARUN DEWAN ORDER PER JOGINDER SINGH JUDICIAL MEMBER BY THESE APPLICATIONS U/S 254(2) OF THE INCOME TAX ACT 1961 THE ASSESSEE SEEKS TO RECALL AN EX-PARTE ORDER OF THE T RIBUNAL DATED 28.4.2011 ON THE GROUND THAT ON EARLIER OCCASION A NOTHER COUNSEL REPRESENTED THE ASSESSEE BEFORE THE BENCH AND ULTIM ATELY THE EARLIER COUNSEL WITHDREW HIS POWER OF ATTORNEY. THE PRESENT COUNSEL WAS ENGAGED ONLY ONE DAY BEFORE THE DATE OF HEARING AND SINCE THE SENIOR 2 COUNSEL WAS OUT OF INDIA THEREFORE ADJOURNMENT CO ULD NOT BE GIVEN. THE LD. COUNSEL FOR THE ASSESSEE PLEADED THAT IN THE IN TEREST OF JUSTICE ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE. ON THE OTHER HAND THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE DEFE NDED THE ORDER BY CONTENDING THAT IT WAS THE DUTY OF THE ASSESSEE TO REMAIN VIGILANT AND TO APPEAR EITHER IN PERSON OR THROUGH AUTHORIZED REPRE SENTATIVE ON THE APPOINTED DATE. 2. IN VIEW OF THE ABOVE AND KEEPING IN VIEW THE PRI NCIPLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMNED UNHEARD THE EX-PARTE ORDER OF THE TRIBUNAL DATED 28.4.2011 IS RECALLED AND THE APPEALS ARE FIXED FOR FINAL HEARING ON 20.10.2011. SINCE THE DATE OF HEA RING WAS PRONOUNCED IN THE OPEN COURT THEREFORE NO NOTICE FOR HEARING SHALL BE ISSUED. FINALLY THE MISCELLANEOUS APPLICATIONS OF THE ASS ESSEE ARE 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 16.9.2011. SD SD (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16.9.2011 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR 3