Shri Vinod Prakash Saxena, Ujjain v. The ACIT, Cir.2(1), Ujjain

MA 26/IND/2011 | misc
Pronouncement Date: 16-09-2011 | Result: Dismissed

Appeal Details

RSA Number 2622724 RSA 2011
Bench Indore
Appeal Number MA 26/IND/2011
Duration Of Justice 2 month(s) 19 day(s)
Appellant Shri Vinod Prakash Saxena, Ujjain
Respondent The ACIT, Cir.2(1), Ujjain
Appeal Type Miscellaneous Application
Pronouncement Date 16-09-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 16-09-2011
Assessment Year misc
Appeal Filed On 27-06-2011
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. 26/IND/2011 ARISING OUT OF IT(SS) A NO. 2/IND/2007 SHRI VINOD PRAKASH SAXENA UJJAIN . APPELLANT VS. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 2(1) UJJAIN . RESPONDENT DATE OF HEARING : 16.9.2011 DATE OF PRONOUNCEMENT : 16.9.2011 APPELLANT BY NONE 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 30.12.2010 ON THE GROUND (AS MENTIONED IN THE APPLI CATION) THAT THE COUNSEL FOR THE ASSESSEE COULD NOT ATTEND THE BENCH DUE TO HIS POOR HEALTH AND ALSO THE COUNSEL DID NOT INFORM THE BENC H THAT HE IS UNABLE TO ATTEND THE CASE. THE ASSESSEE WAS UNDER A REASONABL E BELIEF THAT THE 2 COUNSEL MIGHT HAVE APPEARED THEREFORE FOR THE FAUL T ON THE PART OF THE COUNSEL THE ASSESSEE SHOULD NOT BE PENALIZED. 2. THE REGISTERED AD NOTICE OF HEARING WAS SENT TO THE ASSESSEE WHICH WAS DULY RECEIVED AS IS EVIDENT FROM THE POST AL ACKNOWLEDGEMENT AVAILABLE ON FILE. TODAY ALSO THE ASSESSEE NEITHER PRESENTED HIMSELF NOR MOVED ANY ADJOURNMENT PETITION. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE ITS APPEAL. THEREFORE WITHOU T DELIBERATING FURTHER AND THE DECISIONS/CASE LAW MENTIONED IN THE ORDER D ATED 30.12.2010 THIS APPLICATION OF THE ASSESSEE IS DISMISSED. FINALLY THE MISCELLANEOUS APPLICATION OF THE ASS ESSEE IS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRES ENCE OF LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE AT THE C ONCLUSION OF HEARING ON BEHALF OF THE DEPARTMENT 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 DN/-