Guruji Shree Sandipani Education Foundation, Baroda V. The ACIT.,Circle-5, Baroda

MA 119/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8511 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 12-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTAN T MEMBER M.A. NO.119/AHD/2011(BY ASSESSEE) (ARISING OUT OF I.T.A. NO.3229/AHD/2009) (A.Y. 2006-07 GURUJI SHREE SANDIPANI EDUCATION FOUNDATION C/O AMERICAN SCHOOL OF BARODA AT & PO. SAYAJIPURA, AJWA-NIMETA ROAD, VADODARA ORIGINAL RESPONDENT VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5, BARODA ORIGINAL APPELLANT ASSESSEE BY :SHRI S.K. VOHRA, SR. D.R. RESPONDENT BY :SHRI J.P. SHAH, A.R. ---------------- DATE OF HEARING : 01.06.2012 DATE OF PRONOUNCEMENT : 01.06.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THROUGH THIS M.A. THE ASSESSEE WANTS US TO RECALL O UR EXPRTE ORDER DATED 25.05.2011. 2. AT THE TIME OF HEARING LD. COUNSEL OF THE ASSES SEE, PLACING RELIANCE ON THE CONTENTS OF THE M.A., SUBMITTED THA T NOTICE FIXING HEARING ON 25.5.2011 WAS SERVED ON ASSESSEE ON 26.5.2011 AND T HEREFORE, THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT A TTENDING THE COURT ON THE DATE OF HEARING OF THE APPEAL. IN SUPPORT OF T HIS SUBMISSION AFFIDAVIT OF M.A. NO.119/AHD/2011(BY ASSESSEE) (ARISING OUT OF I.T.A. NO.3229/AHD/2009) (A.Y. 2006-07 2 ONE OF THE PARTNERS SHRI MANISH PATEL HAS ALSO BEEN FILED. CONCLUDING HIS ARGUMENT LD. COUNSEL SUBMITTED THAT THE ORDER PASSE D BY THE TRIBUNAL MAY KINDLY BE RECALLED. LD. D.R. DID NOT OPPOSE THIS S UBMISSION OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORDS, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY A REAS ONABLE CAUSE IN NOT ATTENDING THE COURT ON THE DATE OF HEARING OF THIS APPEAL. THEREFORE, THE ORDER DATED 25.05.2011 IS HEREBY RECALLED. DATE OF HEARING HAS BEEN PRONOUNCED IN OPEN COURT FOR 26 TH JULY, 2012, THEREFORE, NO SEPARATE NOTICES WILL BE ISSUED. 4. IN THE RESULT, THIS M.A. IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 01 /06/2012 SD/- SD/- (A. MOHAN ALANKAMONY) ( D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY N.K. CHAUDHARY, SR. P.S. - 01 /06/2012 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. !' / CONCERNED CIT 4. !' - / CIT (A) 5. #$% , & , / DR, ITAT, AHMEDABAD 6. %'( )* / GUARD FILE. BY ORDER/ , + / , & ,