Late Veluben Jalejar Contractor L/h. Barjor Jalejar Contractor, Panchmahal V. The Income tax Officer, Ward-5(2), Baroda

MA 103/AHD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6795 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 27-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: RAJENDRA K SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI G. D. AGARWAL, VP AND SHRI BHAVNESH SA INI, JM) M. A. NO.103/AHD/2010 (IN ITA NO. 984/AHD/2006: AY: 2001-02) LATE SMT. VELUBEN JALEJAR CONTRACTOR, L/H BARJOR JALEJAR CONTRACTOR, DISLLARY COMPOUND, PRATAPURA, SANTRAMPUR, DIST. PANCHMAHAL VS THE INCOME TAX OFFICER, WARD -5 (2), BARODA PA NO. ADTPC 3348 P (APPLICANT) (RESPONDENT) APPLICANT BY SHRI RAJENDRA K. SHAH, AR RESPONDENT BY SHRI B. L. YADAV, SR. DR DATE OF HEARING: 12-08-2011 DATE OF PRONOUNCEMENT: 12-08-2011 ORDER PER BHAVNESH SAINI : THIS MISC. APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER OF THE TRIBUNA L DATED 06-04-2010 THROUGH WHICH THE APPEAL OF THE ASSESSEE WAS DISMIS SED IN LIMINE. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LEGAL HEIR OF THE ASSESSEE WAS IN PAKISTAN FROM 21 ST DECEMBER, 2009 TO 25 TH MARCH, 2010. COPY OF THE PASSPORT IS FILED IN SUPPO RT OF HIS CONTENTION. IT WAS, THEREFORE, SUBMITTED THAT THE N OTICE COULD NOT BE SERVED UPON THE ASSESSEE AT THE GIVEN ADDRESS. IT I S PLEADED THAT THE ASSESSEE HAS A REASONABLE CAUSE FOR FAILURE TO APPE AR BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE LEARNED DR REL IED UPON THE ORDER OF THE TRIBUNAL. 2. ON CONSIDERATION OF THE ABOVE FACTS, WE ARE OF T HE VIEW THAT THE ASSESSEE HAS SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF MA NO.103/AHD/2010 (IN ITA NO.984/AHD/2006) LATE SMT. VELUBEN JALEJAR CONTRACTOR VS ITO, WARD-5 (2), BARODA 2 HEARING BECAUSE THE LEGAL HEIR OF THE ASSESSEE WAS IN PAKISTAN WHEN THE NOTICE WAS ISSUED FOR THE PURPOSE OF SERVING UP ON THE ASSESSEE. MOREOVER, THE SAID NOTICE RETURNED UN-SERVED DURING THE PERIOD WHEN THE LEGAL HEIR OF THE ASSESSEE WAS IN PAKISTAN. THU S, THE ASSESSEE IS ABLE TO PROVE THAT HE HAS SUFFICIENT CAUSE FOR FAIL URE TO APPEAR ON THE DATE OF HEARING. CONSIDERING THE ABOVE FACTS AND TH AT THE ASSESSEE IS NOT SERVED OF THE NOTICE OF HEARING, WE RECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 06-04-2010 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. REGISTRY IS DIRECTED TO FIX THE APPEAL OF T HE ASSESSEE FOR FINAL HEARING ON 21-09-2011 FOR WHICH NO NOTICE WOULD BE ISSUED TO THE PARTIES. 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12-08-2011 SD/- SD/- (G. D. AGARWAL) VICE PRESIDENT (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD