Shri Manish N.Soni, Gandhinagar V. The Income tax Officer,Ward-3, Gandhinagar

MA 128/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9218 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 11-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A TIRKEY
• Assessee Lawyers: K C THAKKAR
• Keywords: Bonafide mistake

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD (BEFORE SHRI MUKUL KUMAR SHRAWAT, JM AND SHRI A. MO HAN ALANKAMONY, AM) M. A. NO.128/AHD/2012 (IN ITA NO.3140/AHD/2009: AY 2004-05) MANISH N. SONI, BUNGLOW NO.6, SIDDHI STATUS BUNGLOW, NR. ABADNAGAR BUS STAND, BOPAL, AHMEDABAD P. A. NO. ANWPS -2901-E) VS THE INCOME TAX OFFICER, WARD-3, GANDHINAGAR (APPLICANT) (RESPONDENT) APPLICANT BY SHRI K. C. THAKKAR, AR RESPONDENT BY SHRI A. TIRKEY, SR. DR DATE OF HEARING: 05-10-2012 DATE OF PRONOUNCEMENT: 05-10-2012 ORDER PER A. MOHAN ALANKAMONY : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE RECALLING THE ORDER OF THE TRIBUNAL DATED 23 RD SEPTEMBER, 2011 PASSED IN ITA NO. 3140/AHD/2009 FO R THE ASSESSMENT YEAR 2004-05. 2. THE ASSESSEE IN HIS MISC. PETITIONS HAS FURNISHE D AN AFFIDAVIT AS UNDER:- 3) THAT THE SAID APPEAL WAS FIXED FOR HEARING ON 26 -07-2011, HOWEVER, OUR ADVOCATE HAD REQUESTED FOR ADJOURNMENT AS HE HAD UNDERGONE MAJOR SURGERY IN THE FIRST WEEK OF JULY 2 011 AND WAS CONFINED TO BED. 4) THAT THEREAFTER ANOTHER NOTICE FIXING HEARING ON 20-09-2011 WAS RECEIVED. MA NO.128/AHD/2012 (IN ITA NO.3140/AHD/2009 AY: 2004- 05) MANISH N. SONI VS ITO, WARD-3, GANDHINAGAR 2 5) THAT I HUMBLY SUBMIT THAT I HAD INSTRUCTED MY AC COUNTANT SHRI GIRISHBHAI D. PATEL (ACCOUNTANT) TO SEND THE SAID N OTICE TO OUR CHARTERED ACCOUNTANT/ADVOCATE FOR REPRESENTING MY C ASE. 6) HOWEVER, MY ACCOUNTANT MISPLACED THE SAID NOTICE , AND THEREFORE, NO COMMUNICATION/INTIMATION REGARDING TH E DATE OF HEARING COULD REACH MY COUNSEL. 7) THAT ON ACCOUNT OF THIS THERE WAS NO APPEARANCE ON MY BEHALF ON THE DATE OF HEARING ON 20-09-2011. 8) THAT THE LACK OF REPRESENTATION ON THE DATE OF H EARING HAS OCCURRED DUE TO BONAFIDE MISTAKE OF MY ACCOUNTANT A ND CIRCUMSTANCES BEYOND MY CONTROL. 9) THAT I HAVE MADE THESE STATEMENT THROUGH THIS AF FIDAVIT TO PLACE ON RECORD THE CORRECT FACTS CONCERNING NON-RE PRESENTATION ON MY BEHALF AT THE TIME OF HEARING ON 20-09-2011. 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE MA TERIALS ON RECORD AND CONSIDERING THE FACT THAT THE APPEAL OF THE ASS ESSEE WAS DISMISSED FOR NON APPEARANCE OF THE LEARNED AR OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL, WE ARE OF THE CONSIDERED VIEW THAT I N THE INTEREST OF JUSTICE ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSES SEE OF BEING HEARD. ACCORDINGLY, WE HEREBY RECALL THE AFORESAID ORDER O F THE TRIBUNAL AND ALLOW THE MISC. APPLICATION FILED BY THE ASSESSEE AND HER EBY DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 05 TH DECEMBER 2012. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NO FURTHER NOTICE IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE MISC. APPLICATIONS OF THE ASS ESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05-10-2012. SD/- SD/- (MUKUL KUMAR SHRAWAT) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT DEKA/- MA NO.128/AHD/2012 (IN ITA NO.3140/AHD/2009 AY: 2004- 05) MANISH N. SONI VS ITO, WARD-3, GANDHINAGAR 3 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 DY. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: 05-10-2012 (DIRECT DICTATION ) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 05-10-2012 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR.P.S ./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: