Frontline Corporation Ltd., Ahmedabad V. The ACIT, Circle- 4, Ahmedabad

MA 121/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1548 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 25-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JHANGID
• Assessee Lawyers: P F JAIN A R
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD , , , , BEFORE SHRI G.C.GUPTA , VICE PRESIDENT AND .., !' # # # # SHRI T.R. MEENA, ACCOUNTANT MEMBER $%.. , &' ( & ' ) & ' ) & ' ) & ' ) M.A. NO. 1 21 /AHD/ 201 3 (IN ITA NO. 647/AHD/2010) ASSESSMENT YEAR :2006-07 FRONTLINE CORPORATION LTD. 4 TH FLOOR, NEHRU BRIDGE CORNER, ASHRAM ROAD, AHMEDABAD V/S . THE A.C.I.T., CIRCLE-4, AHMEDABAD PAN NO. A AACF2403M (APPELLANT) .. (RESPONDENT) *+ , - & / BY APPELLANT SHRI P. F. JAIN, A.R. ./*+ , - & /BY RESPONDENT SHRI J. P. JHANGID, SR. D.R. 0 , 1%' /DATE OF HEARING 07.03.2014 234 , 1%' /DATE OF PRONOUNCEMENT 21.03.2014 O R D E R PER : SHRI T. R. MEENA, ACCOUNTANT MEMBER THIS M.A. IS FILED BY THE ASSESSEE SEEKING RECALL O F THE EX PARTE TRIBUNAL ORDER DATED 28.02.2012. THE ASSESSEE SUBMITTED IN M.A. AS UNDER: IN THIS CONNECTION IT IS RESPECTFULLY POINT OUT TH AT THE DEFAULT OF NON APPEARANCE HAS ARISEN ON ACCOUNT OF BONAFIDE REASON S AS NARRATED IN THE AFFIDAVIT EXECUTED BY THE CHARTERED ACCOUNTANT WHO WAS HANDING THE INCOME TAX MATTER OF THE APPELLANT AND THE NOTICE O F HEARING COULD NOT BE SENT TO THE COUNSEL WHO WAS TO APPEAR IN THE I.T.A. T. FROM THE AVERMENTS OF THE AFFIDAVIT IT WILL BE SEEN THAT THE INADVERTE NT DEFAULT HAS ARISEN ON ACCOUNT OF PRE OCCUPATION OF THE C.A. WITH THE MARR IAGE OF HIS SON AND THERE AFTER ILLNESS AND DEMISE OF HIS MOTHER. (COPY OF AFFIDAVIT IS ENCLOSED) M.A. NO.121/AHD/13 IN ITA NO. 647/AHD/2010, A.Y. 06 -07 PAGE 2 AFTER RELYING UPON VARIOUS DECISIONS ON THIS ISSUE, THE ASSESSEE REQUESTED THAT THIS EX PARTE TRIBUNAL ORDER SHOULD BE RECALLED BECAUSE THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSE SSEE ON THAT DATE. 2. CONSIDERING THIS FACT, WE ARE SATISFIED THAT THE ASSESSEE COULD NOT APPEAR ON THAT DATE OF HEARING BECAUSE OF REASONABL E CAUSE AND HENCE AS PER RULE 24 OF THE TRIBUNALS RULES, 1963, THIS EX PARTE TRIBUNAL ORDER IS RECALLED. 3. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF T HIS APPEAL ON 07.05.2014. SINCE, THE DATE OF HEARING WAS PRONOUNCED IN OPEN C OURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE M.A. OF THE ASSESSEE STANDS A LLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 21.03.2014 SD/- SD/- (G.C.GUPTA) (T.R. MEENA) VICE PRESIDENT ACCOUNTANT MEMBER TRUE COPY S.K.SINHA &5 &5 &5 &5 , ,, , .16 .16 .16 .16 7&641 7&641 7&641 7&641 / COPY OF ORDER FORWARDED TO:- 1. *+ / APPELLANT 2. ./*+ / RESPONDENT 3. ## 1 ; / CONCERNED CIT 4. ;- / CIT (A) 5. 6? .1 , , / DR, ITAT, AHMEDABAD 6. A BC / GUARD FILE. BY ORDER/ &5 &, / # , )