2019 (5) TMI 943

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... certain records to show that the income declared by the assessee includes hire charges in respect of the vehicle dumpers, excavator or JCB etc. Since, this record was not filed before the Tribunal earlier, therefore, the appeal of the assessee was heard and disposed of ex-parte. We are of the considered opinion that the factual aspect whether the assessee has received any income from hire charg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Neena Jeph (JCIT) ORDER PER: VIJAY PAL RAO, J.M. By way of this miscellaneous application the assessee is seeking recalling the order of Tribunal dated 06.06.2018 for the assessment year 2009-10 whereby the appeal of the assessee was dismissed ex-parte but on merits. 2. The ld. AR of the assessee has submitted that on the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the date of hearing but sought adjournment, therefore, the Tribunal has also not considered crucial facts on the issue. The ld. AR thus submitted that the impugned order may be recalled and the assessee may be given an opportunity to the present its case and to satisfy the Tribunal that the vehicle and machinery in question were given on hire and the assessee has also received income from hire cha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as not shown income from hire charges on dumpers, excavator or JCB. Therefore, this was the only issue in the reassessment proceeding and the assessee was expected to produce relevant documentary evidence to show that the assessee has given these vehicles on hire and earned the income from hire charges during the year under consideration. The Tribunal while passing the impugned or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the facts and circumstances of the case and in the interest of justice we grant one more opportunity to the assessee subject to cost of ₹ 5000/-. Accordingly, the impugned order dated 06.06.2018 of the Tribunal is recalled and the appeal of the assessee is directed to be heard and decided afresh. The registry is directed to list the appeal of the assessee for fresh hearing on 26.06.2019. Si .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X