M/S M.P.STATE CO-OPRATIVE Marketing Fedration LTD, Bhopal v. THE ITO 1(2), Bhopal

MA 38/IND/2010 | 1999-2000
Pronouncement Date: 04-02-2011 | Result: Allowed

Appeal Details

RSA Number 3822724 RSA 2010
Assessee PAN AABAT4628H
Bench Indore
Appeal Number MA 38/IND/2010
Duration Of Justice 4 month(s) 28 day(s)
Appellant M/S M.P.STATE CO-OPRATIVE Marketing Fedration LTD, Bhopal
Respondent THE ITO 1(2), Bhopal
Appeal Type Miscellaneous Application
Pronouncement Date 04-02-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 04-02-2011
Date Of Final Hearing 24-12-2010
Next Hearing Date 24-12-2010
Assessment Year 1999-2000
Appeal Filed On 06-09-2010
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 MISCELLANEOUS PETITION NOS. 36 TO 38/IND/2010 (ARISING OUT OF ITA NOS. 918 TO 920/IND/2005) A.YS. 1997-98 TO 1999-00 M.P. STATE COOPERATIVE MARKETING FEDERATION LTD. BHOPAL PAN AABAT 4628 H APPLICANT VS. ITO-1(2) BHOPAL RESPONDENT APPLICANT BY : SHRI ANIL KHABYA CA RESPONDENT BY : SHRI PRADEEP KUMAR MITRA SR.DR O R D E R PER JOGINDER SINGH JUDICIAL MEMBER 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 24.11.2009. 2. DURING HEARING OF THESE MISCELLANEOUS PETITIONS MR. ANIL KHABYA LD. LD. COUNSEL FOR THE ASSESSEE EXPLAINED THE REASONS FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING OF THE APPEALS BY SUBMITTING THAT THE NOTICE SENT BY THE REGISTRY OF THIS TRIBUNAL WAS HOWEVER SERVED BUT THE APPOINT ED COUNSEL COULD NOT ATTEND THE HEARING. THEREFORE AFTER RECEIVING THE ORDER O F ITAT THE ASSESSEE STARTED PROCESS OF CHANGE OF COUNSEL AND APPOINTED ANOTHER COUNSEL IN THE MONTH OF JUNE 2010. IT WAS ALSO REQUESTED THAT THE ASSESSEE BEING A GOVERNMENT ORGANIZATION SHOULD NOT BE MADE TO SUFFER ON ACCOUNT OF LATCHES ON THE PART OF ITS APPOINTED COUNSEL. THE ISSUES IN THESE APPEALS ARE COVERED IN FAVOUR OF ASSESSEE BY THE ORDERS OF THE TRIBUNAL IN EARLIER YEAR. ON THE OTHE R HAND SHRI P.K. MITRA LD. SR. DR 2 RELIED UPON THE ORDER OF THE TRIBUNAL BY CONTENDING THAT IT WAS THE DUTY OF THE ASSESSEE TO REMAIN PRESENT ON THE APPOINTED DATE AN D 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 RECORD. WE AR E SATISFIED WITH THE EXPLANATION OF THE ASSESSEE FOR ITS NON-APPEARANCE BEFORE THIS TRIBUNAL ON THE APPOINTED DATE THEREFORE THE ORDER OF THE TRIBUNA L DATED 24.11.2009 IS RECALLED. EVEN OTHERWISE WE ARE OF THE CONSIDERED OPINION TH AT EFFECTIVE REPRESENTATION MUST BE GIVEN TO THE APPELLANTS/RESPONDENTS AND NO PERSON SHOULD BE CONDEMNED UNHEARD. THESE APPEALS ARE FIXED FOR HEARING BEFORE THE TRIBUNAL FOR 19.4.2011. THE ASSESSEE IS DIRECTED NOT TO SEEK UNNECESSARY AD JOURNMENT WITHOUT ANY COGENT REASON ON THE NEXT DATE I.E. 19.4.2011. SINCE THE N EXT DATE WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES F ROM BOTH SIDES AND WAS DULY NOTED THEREFORE NO SEPARATE NOTICE OF HEARING SHA LL BE ISSUED 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