Smt. Nirmala Jain W/o Hem Kumar Jain, Gwalior v. ACIT, Gwalior

MA 3/AGR/2010 | 2005-2006
Pronouncement Date: 29-03-2010 | Result: Allowed

Appeal Details

RSA Number 320324 RSA 2010
Assessee PAN AEDPJ5825M
Bench Agra
Appeal Number MA 3/AGR/2010
Duration Of Justice 2 month(s) 24 day(s)
Appellant Smt. Nirmala Jain W/o Hem Kumar Jain, Gwalior
Respondent ACIT, Gwalior
Appeal Type Miscellaneous Application
Pronouncement Date 29-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 30-03-2010
Date Of Final Hearing 29-03-2010
Next Hearing Date 29-03-2010
Assessment Year 2005-2006
Appeal Filed On 05-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH SMC AGRA BEFORE SHRI P.K. BANSAL ACCOUNTANT MEMBER M.A. NO.03/AGR/2010 (IN ITA NO.126/AGR/2009) ASST. YEAR: 2005-06 SMT. NIRMALA JAIN VS. A.C.I.T. C-1 GWALIOR. W/O. HEM KUMAR JAIN SARAFA BAZAR GWALIOR. (PAN: AEDPJ 5825 M). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V. BAPNA C.A. RESPONDENT BY : SHRI R.C. SHARMA JR. D.R. ORDER THIS MISCELLANEOUS APPLICATION (M.A.) HAS BEEN FIL ED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DATED 15 TH DECEMBER 2009 IN ITA NO.126/AGR/2009. 2. THE AFORESAID M.A. WAS FIXED FOR HEARING ON 29.0 3.2010. THE LD. A.R. POINTED OUT THAT THE NOTICE FOR THE HEARING OF THE APPEAL WAS RECEIV ED BY THE ASSESSEE ON 09.12.2009 WHILE THE HEARING WAS FIXED FOR 09.12.2009 AND THEREFORE TH E ASSESSEE WAS NOT IN A POSITION TO REPRESENT HER CASE. THUS IT WAS CONTENDED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE TRIBUNAL. 3. LD. D.R. ON THE OTHER HAND RELIED ON THE ORDER OF TRIBUNAL. AFTER HEARING RIVAL SUBMISSIONS AND GOING THROUGH THE AFFIDAVIT OF THE ASSESSEE I RECALL THE ORDER OF THIS TRIBUNAL DATED 15.12.2009. THE APPEAL IS FIXED FOR HEARING ON THE REQUEST OF BOTH THE PARTIES FOR 21.06.2010. 2 M.A. NO.03/AGR/2010 (IN ITA NO.126/AGR/2009) 4. IN THE RESULT THE M.A. FILED BY THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 29.03.2010). SD/- (P.K. BANSAL) ACCOUNTANT MEMBER PLACE: AGRA DATE: 30 TH MARCH 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR ITAT AGRA BENCH AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE T RIBUNAL AGRA TRUE COPY 3 DT. OF HEARING : 29.03.2010 DT. OF DICT. : 29.03.2010 DT. OF TYPING : 30.03.2010 DT. OF RCPT. FOR CORN. : DT. OF CORN. DONE : RECEIVED SIGNED : 30.03.2010 DISPOSED OF/TO BC : 08.04.2010 (BC ON LEAVE UPTO 7 .4)