Shri Suresh Chand AgarwalProp. ShriGirraj Supari Traders, Mathura v. ACIT- 3, Tikamgarh

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI R.K. GUPTA JUDICIAL MEMBER AND SHRI P.K. BANSAL ACCOUNTANT MEMBER M.A. NO.31/AGR/2009 (IN ITA NO.13/AGR/2006) ASST. YEAR: 2002-03 SHRI SURESH CHAND AGARWAL VS. ASSTT. C.I.T. 3 PROP. SHRI GIRRAJ SUPARI TRADERS MATHURA. BHARGAVA STREET GHIA MANDI MATHURA. (PAN : AAVPA 3257 C) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.M. AGARWAL C.A.. RESPONDENT BY : SHRI R.C. SHARMA JR. D.R. ORDER PER P.K. BANSAL A.M.: THIS IS A MISCELLANEOUS APPLICATION (M.A.) MOVED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DATED 29.12.2008. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMI NE IN VIEW OF THE DECISION IN THE CASE OF ACIT VS. MULTIPLAN INDIA LIMITED 38 ITD 320. NOW THE ASSESSEE HAS FILED M.A. FOR RECALL OF THE ORDER DATED 29.12.2008 STATING THE REASONS FOR NOT APPEARING ON THE DATE OF HEARING. 3. AFTER CONSIDERING THE CONTENTS OF THE M.A. IT I S SEEN THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE DATE OF HEARING. 2 4. IN VIEW OF THE FACTS AND CIRCUMSTANCES WE RECAL L THE ORDER OF THE TRIBUNAL DATED 29.12.2008. THE REGISTRY IS DIRECTED TO FIX THE AP PEAL FOR HEARING IN THE MONTH OF JUNE 2010. WE ORDER ACCORDINGLY. 5. IN THE RESULT MISCELLANEOUS APPLICATION FIELD B Y THE ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23.04.2010) . SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 25 TH MAY 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 TRIBUNAL AGRA TRUE COPY