Shri Pradeep Sarf, P/o. M/.s. Sterling Rubber Products,, Indore v. The I T O, Bhopal

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI V.K. GUPTA ACCOUNTANT MEMBER MA NO.4/IND/2010 (ARISING OUT OF ITA NO.143/IND/2009) A.Y. 2005-06 SHRI PRADEEP SARAF PROP. M/S. STERLING RUBBER PRODUCTS 401 WINDSOR RETREAT 50 MALVIYA NAGAR BHOPAL (PAN ADDPS 9908 A) APPELLANT VS ITO-1(1) BHOPAL RESPONDENT APPLICANT BY : S/SHR. H.P. VERMA & ASHISH GOYAL RESPONDENT BY : SMT. APARNA KARAN SR. DR O R D E R PER BENCH THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE ON THE GROUND THAT THE EXPARTE ORDER OF THE TRIBUNAL DATED 5.10.2 009 MAY BE RECALLED BECAUSE THE NOTICES FIXING THE APPEAL COUL D NOT REACH IN TIME TO THE ASSESSEE AS THE WATCH-BOY OF THE RESIDENTIAL COMPLEX KNOWN AS WINDSOR RETREAT WHERE THE ASSESSEE IS RESIDING DI D NOT DELIVER THE NOTICES TO THE ASSESSEE IN TIME. THE ASSESSEE ALSO FILED AN AFFIDAVIT STATING THE FACTS WHICH ARE SELF-EXPLANATORY. 2. DURING HEARING WE HAVE HEARD SHRI H.P. VERMA AL ONG WITH SHRI ASHISH GOYAL LD. COUNSEL FOR THE ASSESSEE WHO ADVA NCED THE ARGUMENTS 2 WHICH ARE IDENTICAL TO THE FACTS STATED IN THE AFFI DAVIT. ON THE OTHER HAND THE LD. SR. DR CONTENDED THAT IT WAS THE DUTY OF THE ASSESSEE TO MAKE ARRANGEMENT FOR THE RECEIPT OF THE NOTICE AND WAS DUTY BOUND TO APPEAR BEFORE THE TRIBUNAL ON THE APPOINTED DATE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF LD. REPRESENTATIVES OF BOTH SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WITHOUT COMMENTING ON THE NON-APPEARANCE ON BEHALF OF THE A SSESSEE AND THE FACTS NARRATED IN THE PETITION/AFFIDAVIT WE ARE OF THE CONSIDERED VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD THEREFO RE THE EXPARTE ORDER DATED 5.10.2009 IS RECALLED. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE TRIBUNAL FOR HEARING OF THE APPEAL ON 17 .5.2010. SINCE THE DATE WAS PRONOUNCED IN THE OPEN COURT AND WAS DULY NOTED BY THE LD. COUNSEL FOR THE ASSESSEE THEREFORE NO SEPARATE NO TICE OF THE HEARING WILL BE SENT BY THE REGISTRY. FINALLY THE MISCELLANEOUS PETITION OF THE ASSESSE E IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LEARNED REPRESENTATIVES OF BOTH THE SIDES AT THE CONCLUSION OF THE HEARING ON 16.4.2010. (V.K. GUPTA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16.4.2010 {VYAS} COPY TO APPELLANT RESPONDENT CIT CIT(A) DR GU ARD FILE