Murlidhar Tractors, JAMNAGAR V. The Income Tax Officer, Ward-2(2), JAMNAGAR

MA 13/RJT/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4149 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 21-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C S ANJARIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BEN CH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] (BEFORE SHRI ANIL CHATURVEDI, A.M. & SHRI S. S. GOD ARA, J.M.) ( , , ) M.A. NO.13/RJT/2015 (IN ITA NO. 1190/RJT/2010) (ASSESSMENT YEAR: 2005-06) MURLIDHAR TRACTORS, JAMNAGAR RAJKOT HIGHWAY, HAPA, JAMNAGAR VS. INCOME TAX OFFICER, WARD-2(2), JAMNAGAR PAN: AAIFM2604C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI CHETAN AGARWAL, A.R. RESPONDENT BY : SHRI C. S. ANJARIA, D.R. DATE OF HEARING : 18-03-20 16 DATE OF PRONOUNCEMENT : 21-03-2016 ( )/ ORDER PER ANIL CHATURVEDI, ACCOUNTANT MEMBER THROUGH THIS M.A., THE ASSESSEE WANTS US TO RECALL THE EX PARTE ORDER PASSED IN ITA NO.1190/RJT/2010, ORDER DATED 06 TH OCTOBER, 2015. 2. BEFORE US, THE ASSESSEE HAS SUBMITTED THAT IT CO ULD NOT APPEAR OR FILE ANY ADJOURNMENT ON THE DAY AND TIME FIXED FOR HEARING B ECAUSE THERE WAS CHANGE IN AUTHORIZED REPRESENTATIVE OF ASSESSEE AND DUE TO CO MMUNICATION GAP BETWEEN ASSESSEE AND EARLIER A.R., DATE OF HEARING COULD NO T BE INTIMATED TO ASSESSEE. ASSESSEE HAS ALSO FILED AN AFFIDAVIT DATED 12 TH DECEMBER, 2015 OF SHRI PANKAJ M.A. NO.13/RJT/2015 . (IN ITA NO .1190/RJT/10) A.Y. 2005-06 2 BHIMANI, THE PARTNER OF THE ASSESSEE IN SUPPORT OF ITS REASON FOR NON-ATTENDANCE. HE THEREFORE PRAYED THAT THE EX PARTE ORDER PASSED ON 06 TH OCTOBER, 2015 BE RECALLED. LD. DR DID NOT SERIOUSLY OBJECT TO THE P RAYER OF LD. AR. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT ASSESSEES APPEAL IN ITA NO.1190/RJT/2 010 WAS DISMISSED FOR NON- PROSECUTION. NOW THE ASSESSEE HAS GIVEN REASON FOR NOT BEING ABLE TO BE PRESENT ON THE DATE OF HEARING. IN VIEW OF THIS, WE ARE SA TISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT BEING ABLE TO BE PRESENT ON THE DATE OF HEARING AND THEREFORE ORDER DATED 06 TH OCTOBER, 2015 IS HEREBY RECALLED. HEARING OF THIS APPEAL HAS BEEN FIXED FOR 18-04-2016 AFTER TAKING CONSENT OF BOTH THE PARTIES. NO SEPARATE NOTICE WILL BE ISSUED FOR THI S. 4. IN THE RESULT, THE M.A. FILED BY ASSESSEE IS AL LOWED . ORDER PRONOUNCED IN OPEN COURT ON 21/03/2016 SD/- SD/- (S. S. GODARA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED. 21/03/2016 TRUE COPY S K SINHA COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, RAJKOT