Smt Jyoti Agrawal, Bhopal v. The ACIT, Bhopal

MA 54/IND/2010 | 2004-2005
Pronouncement Date: 31-01-2011 | Result: Allowed

Appeal Details

RSA Number 5422724 RSA 2010
Assessee PAN AEEPA9283A
Bench Indore
Appeal Number MA 54/IND/2010
Duration Of Justice 2 month(s) 4 day(s)
Appellant Smt Jyoti Agrawal, Bhopal
Respondent The ACIT, Bhopal
Appeal Type Miscellaneous Application
Pronouncement Date 31-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 31-01-2011
Date Of Final Hearing 21-01-2011
Next Hearing Date 21-01-2011
Assessment Year 2004-2005
Appeal Filed On 26-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI R.C.SHARMA ACCOUNTANT MEMBER PAN NO. : AEEPA9283A M.A.NOS. 53 & 54/IND/2010 (ARISING OUT OF I.T(SS).A.NOS.82 & 83/IND/2009) A.Y.: 2003-04 & 2004-05 SMT. JYOTI AGARWAL ACIT BHOPAL. VS 1(2) BHOPAL (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI PRAKASH JAIN C.A. RESPONDENT BY : SHRI PRADEEP KUMAR MITRA LD. SENIOR D.R. O R D E R PER JOGINDER SINGH J.M. THESE MISC. APPLICATIONS ARE FILED BY THE ASSESSEE FOR RECALLING OF AN EX-PARTE ORDER OF THE TRIBUNAL DATE D 16.6.2010 ON THE GROUND THAT NO NOTICE OF HEARING FOR MAIN AP PEALS WAS EVER RECEIVED BY THE ASSESSEE THEREFORE IT WAS PL EADED THAT THE EX-PARTE ORDER MAY BE RECALLED. -: 2: - 2 2. DURING THE COURSE OF HEARING THESE PETITIONS WE HA VE HEARD SHRI PRAKASH JAIN LEARNED COUNSEL FOR THE AS SESSEE AND SHRI P.K. MITRA LD. SENIOR D.R. SHRI JAIN ADVANCED HIS ARGUMENTS WHICH IS IDENTICAL TO THE FACTS NARRATED IN THE APPLICATION U/S 254(2) OF THE INCOME-TAX ACT 1961. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSE D THE MATERIAL AVAILABLE ON THE FILED. IN VIEW OF THE FACTS AVAILABLE ON RECORD AND ALSO MENTIONED IN THE APPLICATION OF THE ASSESSEE THE EX-PARTE ORDER OF THE TRIBUNAL DATED 16.6.2010 IS RECALLED ON THE PLEA THAT NO PERSON SHOULD BE CONDE MNED UNHEARD. THEREFORE THE ORDER OF THE TRIBUNAL DATED 16.6.2010 IS RECALLED AND THE ASSESSEE IS DIRECTED TO ARGUE I TS MAIN APPEAL ON 15.2.2011. 4. REGISTRY IS DIRECTED NOT TO ISSUE ANY SEPARATE NOTI CE OF HEARING FOR 15.2.2011 AS THE DATE WAS ANNOUNCED IN THE OPEN COURT. SD/- SD/- (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :_______JANUARY 2011. CPU* 281