The Executive Engineer P W D (N.H) Division, v. The Tax Recovery Officer TDS 2,

MA 32/IND/2010 | 2005-2006
Pronouncement Date: 24-01-2011 | Result: Allowed

Appeal Details

RSA Number 3222724 RSA 2010
Bench Indore
Appeal Number MA 32/IND/2010
Duration Of Justice 4 month(s) 28 day(s)
Appellant The Executive Engineer P W D (N.H) Division,
Respondent The Tax Recovery Officer TDS 2,
Appeal Type Miscellaneous Application
Pronouncement Date 24-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 24-01-2011
Date Of Final Hearing 07-01-2011
Next Hearing Date 07-01-2011
Assessment Year 2005-2006
Appeal Filed On 27-08-2010
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 M.A. NOS. 32 AND 33/IND/2010 (ARISING OUT OF ITA NOS. 167 AND 168/IND/2009) A.YS. 2005-06 AND 2006-07 THE EXECUTIVE ENGINEER PWD (N.H.)DIVISION INDORE PAN BPLEO-0296C APPLICANT VS TAX RECOVERY OFFICER TDS-2 INDORE RESPONDENT APPLICANT BY : SHRI MANOJ GUPTA RESPONDENT BY : SHRI P.K. MITRA O R D E R PER JOGINDER SINGH JUDICIAL MEMBER BY THESE APPLICATIONS THE ASSESSEE SEEKS RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL DATED 5.5.2010 ON THE GROUND THAT THE NOTICE FOR HEARING SENT BY THE REGISTRY OF THE TRIBUNAL WAS NO T SERVED UPON THE ASSESSEE. DURING HEARING OF THESE APPLICATIONS THE ASSESSEE APPEARED IN PERSON AND EXPLAINED THAT THE REGISTERED LETTER SENT BY THE REGISTRY WAS RECEIVED BY ANOTHER OFFICE OF PWD WHICH WAS NOT HANDED OVER TO 2 THE ASSESSEE AND AS SUCH HE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING. AN AFFIDAVIT IN SUPPORT THIS CONTENTION WAS ALSO FILED BY THE ASSESSEE. ON THE OTHER HAND THE LEARNED S ENIOR DEPARTMENTAL REPRESENTATIVE CONTENDED THAT IT SEEMS TO BE AN AFT ER-THOUGHT OF THE ASSESSEE AND IT IS A DELIBERATE AVOIDANCE OF NOTICE ISSUED TO THE ASSESSEE. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF LD. REPRESENTATIVES OF BOTH SIDES AND PERUSED THE MATERIAL AVAILABLE ON RE CORD. IT IS SEEN THAT THE POSTAL DEPARTMENT RETURNED THE ACKNOWLEDGEMENT ON WHICH THE OFFICE SEAL OF THE PWD HAS BEEN AFFIXED. HOWEVER THE SAME IS QUITE NOT VISIBLE. AT THE SAME TIME THE NOTICE WAS SENT TO THE ASSESSEE ON THE ADDRESS AS PROVIDED IN FORM NO. 36. KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE THAT NO PERSON SHOULD BE CONDEMNED UNHEARD AND BY TAKING A LENIENT VIEW THE EX-PARTE ORDER OF THE TR IBUNAL DATED 5.5.2010 IS RECALLED. THE ASSESSEE IS DIRECTED TO REMAIN VIGILA NT IN FUTURE AND IS EXPECTED TO COOPERATE FOR EARLY DISPOSAL OF HIS APP EALS. THE ASSESSEE/AUTHORISED REPRESENTATIVE IS DIRECTED TO A PPEAR BEFORE THE TRIBUNAL ON 14.3.2011 FOR HEARING OF THE APPEALS FI LED BY HIM FOR WHICH NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO THE ASSESSEE AS THE NEXT DATE OF HEARING WAS DULY PRONOUNCED IN THE OPEN COU RT IN THE PRESENCE OF THE ASSESSEE. FINALLY THESE APPLICATIONS OF THE ASSESSEE ARE AL LOWED. 3 ORDER PRONOUNCED IN OPEN COURT IN THE PRESENCE OF LEARNED REPRESENTATIVES OF BOTH THE SIDES AT THE CONCLUSION OF THE HEARING ON 18 TH JANUARY 2011. (R.C.SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24 TH JANUARY 2011 COPY TO: APPELLANT RESPONDENT CIT CIT(A) DR G UARD FILE DN/-