Shri Ramanbhai Dalpatbhai Patel, Surat V. The ACIT., Circle-3(1), Surat

MA 116/AHD/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3685 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 13-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'A' BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.116/AHD/2010 (ARISING OUT OF ITA NO.366/AHD/2007) ASSESSMENT YEAR 2003-2004 SHRI RAMANBHAI DALPATBHAI PATEL, A-2 PREMJI NAGAR, SECTOR- 11, NR.SARDAR BRIDGE, ADAJAN,SURAT. V/S THE ASSISTANT COMMISSIONER INCOME TAX, CIRCLE-3(1) AAYAKAR BHAVAN MAJURA GATE, SURAT. [APPELLANT] [RESPONDENT] APPELLANT BY :- SHRI HARDIK VORA. RESPONDENT BY:- SHRI K. MADHUSUDAN, SR.D.R. O R D E R THIS IS MISCELLANEOUS APPLICATION FILED BY THE ASS ESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 4.02.2010 DISMISSIN G THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE H AS STATED THAT SINCE THE NOTING OF THE DATE OF HEARING WAS NOT MAD E IN APPOINTMENT DIARY OF THE ASSESSEES CHARTERED ACCOUNTANT AFTER RECEIPT OF NOTICE OF HEARING, THE CHARTERED ACCOUNTANT COULD NOT REMAIN PRESENT ON THE DATE FIXED FOR HEARING ON 4-2-2010. THEREFORE, THER E WAS A REASONABLE CAUSE FOR FAILURE ON THE PART OF THE ASSESSEE TO AP PEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND IN THE CIRCUMS TANCES, IT IS PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 4.02.10 BE REC ALLED AND THE APPEAL OF THE ASSESSEE SHOULD BE HEARD AND DECIDED ON MERI TS. -2- 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OBJECTION TO RECALLING THE ORDER OF THE TRIBUNAL DA TED 4.02.10 AND HEARING THE APPEAL OF THE ASSESSEE ON MERITS. 4. AFTER HEARING THE RIVAL SUBMISSION AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THERE WAS A SUFFI CIENT AND REASONABLE CAUSE FOR THE ASSESSEE FOR NOT BEING PRE SENT FOR HEARING OF ITS APPEAL ON THE DATE FIXED FOR HEARING. THEREFORE , WE RECALL OUR ORDER DATED 4.02.10 AND FIX THE APPEAL FOR HEARING ON 15.9.10. BOTH THE PARTIES ARE INFORMED IN COURT AND THE NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE O F THE HEARING IN THE PRESENCE OF THE PARTIES ON 9-07-2010. SD/- SD/- (MAHAVIR SINGH) (N.S. SAINI ) JUDICIAL MEMBER ACCO UNTANT MEMBER AHMEDABAD; DATED 9/07/2010 PATKI COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS) 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD