Shri Manish Nagar,, Indore v. The ACIT, Indore

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI R.C. SHARMA ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS. 26 & 27/IND/2010 (ARISING OUT OF ITA NOS.483 & 484/IND/2009) A.YS. 2002-03 & 2002-03 MANISH NAGAR INDORE PAN AANPN 4709 J APPLICANT VS. ACIT-4(1) INDORE RESPONDENT APPLICANT BY : SHRI S.N. AGRAWAL CA RESPONDENT BY : SHRI PRADEEP KUMAR MITRA SR.DR O R D E R PER JOGINDER SINGH THESE MISCELLANEOUS PETITIONS U/S 254(2) OF THE AC T ARE FILED BY THE ASSESSEE SEEKING RECALLING OF THE EXPARTE ORDER OF TRIBUNAL DATED 26.5.2010. 2. DURING HEARING OF THESE MISCELLANEOUS PETITIONS MR. S.N. AGRAWAL LD. LD. COUNSEL FOR THE ASSESSEE EXPLAINED THE REASONS FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING OF THE APPEALS BY SUBMIT TING THAT THE NOTICE SENT BY THE REGISTRY OF THIS TRIBUNAL WAS HOWEVER SERVED UPON THE OFFICE BOY OF THE COUNSEL FOR THE ASSESSEE WHO DID NOT HAND OVER THE SAME TO THE LD. COUNSEL FOR THE ASSESSEE IN TIME. IN SUPPORT OF THE ITS EXPLANATION THE ASSESSEE PRODUCED AFFIDAVIT. ON THE OTHER HAND SHR I 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 DAT E AND IT SHOULD NOT BE TAKEN LIGHTLY. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF LD. REPRESENTATIVES OF BOTH SIDES AND PERUSED THE MATERIAL AVAILABLE ON RE CORD. WE ARE SATISFIED WITH THE EXPLANATION OF THE ASSESSEE FOR ITS NON-AP PEARANCE BEFORE THIS TRIBUNAL ON THE APPOINTED DATE THEREFORE THE ORDE R OF THE TRIBUNAL DATED 26.5.2010 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. THESE APPEAL S ARE FIXED FOR HEARING BEFORE THE TRIBUNAL FOR 5.4.2011. THE ASSES SEE IS DIRECTED NOT TO SEEK UNNECESSARY ADJOURNMENT WITHOUT ANY COGENT REA SON ON THE NEXT DATE I.E. 5.4.2011. SINCE THE NEXT DATE WAS PRONOUNCED I N THE OPEN COURT IN THE PRESENCE 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 EES 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 4.2.2011. (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 4.2.2011 {VYAS} COPY TO APPELLANT RESPONDENT CIT CIT(A) DR GU ARD FILE