Shri Suresh Chand Laxmi Chand Suthar, NEEMUCH v. ITO, CHITTORGARH

MA 41/JODH/2013 | 2002-2003
Pronouncement Date: 01-04-2014 | Result: Allowed

Appeal Details

RSA Number 4123324 RSA 2013
Assessee PAN BJLPS3509R
Bench Jodhpur
Appeal Number MA 41/JODH/2013
Duration Of Justice 11 month(s) 8 day(s)
Appellant Shri Suresh Chand Laxmi Chand Suthar, NEEMUCH
Respondent ITO, CHITTORGARH
Appeal Type Miscellaneous Application
Pronouncement Date 01-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 28-03-2014
Assessment Year 2002-2003
Appeal Filed On 23-04-2013
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR BEFORE SHRI HARI OM MARATHA JUDICIAL MEMBER AND SHRI N.K. SAINI ACCOUNTANT MEMBER MA NO.41/JODH/2013 (ARISING OUT OF ITA NO. 283/JODH/2012) ASSESSMENT YEAR : 2002-03 SHRI SURESH CHAND LAXMI CHAND SUTHAR VS. I.T.O . WARD 3 C/O N. PATIDAR & CO. CAS CHITTOGARH. 1 BALAJI MARKET KAMAL CHOWK NEEMUCH. PAN: BJLPS 3509 R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.R. MERT IA. DEPARTMENT BY : SHRI N.A. JOSHI D.R. DATE OF HEARING : 28-03-2014 DATE OF PRONOUNCEMENT : 01-04-2014 ORDER PER N.K. SAINI A.M. THIS MISCELLANEOUS APPLICATION ARISING OUT OF THE O RDER DATED 03/10/2012 IN ITA NO. 283/JODH/2012 FOR THE A.Y. 2002-03 HAS BEEN FILED BY THE ASSESSEE. 2 IN THIS MISCELLANEOUS APPLICATION THE ASSESSEE C ONTENDED AS UNDER:- MAY IT PLEASE YOUR HONORS THE ABOVE APPEAL WAS FIXED FOR HEARING BEFORE THE D .B. OF HON'BLE TRIBUNAL ON 03.10.2012. DUE TO NON-PRESENCE OF APPELLANT OR HIS AUTHORISED 2 REPRESENTATIVE THE HON'BLE BENCH DISMISSED THE APP EAL FOR NON-PROSECUTION AND PASSED THE EX PARTE ORDER. THE LOCAL COUNSEL S H. N. PATIDAR WAS HAVING SOME HEALTH PROBLEMS AT THAT TIME AND HE DID NOT SE ND ADJOURNMENT APPLICATION UNDER A BELIEF THAT DB MIGHT NOT FUNCTI ON AND ADJOURNMENT WILL BE GRANTED AUTOMATICALLY AS WERE HAPPENED EARLIER I N THE CASE OF ASSESSEE ON 07.08.2012 AND ALSO ON 22.08.2012 WHEN THE ADJO URNMENT APPLICATIONS WERE SENT BY HIM BUT SINCE THERE WAS NO DB CASES ADJOURNED. WE HEREBY REQUEST FOR RESTORATION OF APPEAL UNDER PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES 1963 CONSIDERING THIS AS A REASONABLE CAUSE FOR THE SAKE OF ASSESSEE AS THE AS SESSEE SHOULD NOT BE ALLOWED TO SUFFER FOR THE BONAFIDE BELIEF /MISTAKE/ERROR OF THE COUNSEL AS THIS IS A CONSTANT APPROACH AND PRACTICE OF THE HON'BLE TRIBUNAL IN SUCH CASES. KINDLY THEREFORE RESTORE THE APPEAL AND OBLIGE. AFFIDAVIT OF THE LOCAL COUNSEL FOR THE REASON GIVEN ABOVE IS ENCLOSED HERE IN. 3. DURING THE COURSE OF HEARING LD. COUNSEL FOR TH E ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID MISC. APPLICATION AND REQ UESTED TO RESTORE THE APPEAL AS THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE ON 03 /10/2012. 4. LD. D.R. OPPOSED FOR RECALLING OF THE ORDER. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND FOUND MERIT IN THE SUBMISSION OF LEARNED COUNSEL FOR THE ASSESSEE. IN THE PRESENT CASE IT IS AN ADMITTED FACT THAT THE APPEAL OF THE ASSESSEE WAS D ISMISSED EX-PARTE I.E. IN THE ABSENCE OF THE ASSESSEE. WE THEREFORE KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES 1963 RECALL THE EX-PARTE ORDER 3 DATED 03/10/2012 AND THE REGISTRY IS DIRECTED TO FI X THE CASE FOR HEARING ON 02/05/2014. 6. IN THE RESULT THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS 01-0 4-2014.) SD/- SD/- (HARI OM MARATHA) (N.K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 01 ST APRIL 2014 VR/- COPY TO:- 1.THE APPELLANT 2. THE RESPONDENT 3. THE LD. CIT 4. THE LD. CIT(A) 5. THE DR 6. THE GUARD FILE ASSISTANT REGISTRAR ITAT JODHPUR.