Smt. Shruti R.Desai, Mumbai V. The Dy.CIT., Cent.Circle-1, Baroda

MA 107/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8474 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 31-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Assessee Lawyers: MAULIK B SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI C. C. GUPTA, HONBLE VICE PRESIDENT AND SHRI T. R. MEENA, ACCOUNTANT MEMBER M.A.NO.107/AHD/2012 IN I.T.(SS)A. NO.25 / AHD/2006 (BLOCK PERIOD 01.04.1995 TO 19.12.2001) SMT. SHRUTI R DESAI, C/O G P MEHTA & CO. CAS, 807, TULSIANI CHAMBERS, 212, NARIMAN POINT, MUMBAI-400021. VS. DCIT, CC-I, BARODA PAN/GIR NO. : ADXPD1546L (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI MAULIK B SHAH, AR RESPONDENT BY: SHRI RAHUL KUMAR, SR. DR DATE OF HEARING: 06.07.2012 DATE OF PRONOUNCEMENT: 06.07.2012 O R D E R PER SHRI T. R. MEENA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE REQUESTING FOR RECALL OF THE EX-PARTE TRIBUNAL ORDER DATED 16. 03.2012. THE TRIBUNAL ORDER WAS PASSED FOR NON PROSECUTION BY THE ASSESSE E ON THE DATE OF HEARING AS THE NOTICE WAS SAID DULY SERVED. EARLI ER ALSO VIDE M.A. NO./177/AHD/2009, THE EX-PARTE ORDER ARISING OUT OF IT(SS)A NO.25/AHD/2006 WAS DIRECTED TO RECALL. THE ASSESSE E HAS REQUESTED TO TRANSFER THE APPEAL AND COULD NOT COMPLY AND PARTIC IPATE IN APPELLATE PROCEEDINGS AND THE APPEAL WAS DISPOSED OFF EX-PART E DISMISSING THE M.A.NO.107 /AHD/2012 2 APPEAL IN LIMINE. THE ASSESSEE HAS SUBMITTED THAT THE NON ATTENDANCE ON THE DATE OF HEARING WAS DUE TO REASONABLE AND SUFFI CIENT CAUSE AND NOT ON ACCOUNT OF DELIBERATE OMISSION, AS THE NOTICE FIXIN G THE HEARING WAS NOT RECEIVED. THE ASSESSEE PRAYED THAT THE EX- PARE OR DER MAY BE DIRECTED TO BE RECALLED AND APPEAL MAY BE DECIDED ON MERITS. 2. WE HAVE GONE THROUGH THE CONTENTS OF THE MISCELL ANEOUS APPLICATION AND HEARD BOTH THE PARTIES. IN VIEW OF THE CIRCUMSTANCES STATED IN THE MISCELLANEOUS APPLICATION AND THE FAC T THAT THE ASSESSEE IS AN INDIVIDUAL LIVING IN MUMBAI, COULD NOT ATTEND THE H EARING, ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PROSECU TE ITS APPEAL. THE EX- PARTE ORDER DATED 16.03.2012 IS HEREBY RECALLED AND THE APPEAL IS RESTORED TO ITS ORIGINAL NUMBER AND IS FIXED FOR HEARING ON 24.09.2012. SINCE BOTH THE PARTIES WERE PRESENT AND THE NEXT DATE OF HEARI NG WAS PRONOUNCED IN THE OPEN COURT, NO FRESH NOTICES ARE REQUIRED TO BE ISSUED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (G. C. GUPTA) (T. R. MEENA) VICE PRESIDENT ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE M.A.NO.107 /AHD/2012 3 AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 24/7 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24/7.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 06/07/2012 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.26/7 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 26/07/2012 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .