Khetiwadi Utpanna Bazar Samiti, Kalol V. The Income Tax Officer, Ward-3, Mehsana

MA 134/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1032 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 28-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: T K KUNJUNNI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMADABAD BEFORE SHRI G.C.GUPTA , VICE PRESIDENT AND SHRI T.R. MEENA, ACCOUNTANT MEMBER M.A. NO. 134/AHD/2013 (IN ITA NO. 520/AHD/2010) ASSESSMENT YEAR :2005-06 KHETIWADI UTPANNA BAZAR SAMITI, MARKET YARD, KALOL - 382721 V/S . INCOME TAX OFFICER, MEHSANA WARD-3, MEHSANA PAN NO. A AA LT0181H (APPELLANT) .. (RESPONDENT) BY APPELLANT SHRI T. K. KUNJUNNI, A.R. /BY RESPONDENT SHRI P. L. KUREEL, SR. D.R. /DATE OF HEARING 18.10.2013 /DATE OF PRONOUNCEMENT 13.11.2013 O R D E R PER : SHRI T.R.MEENA, ACCOUNTANT MEMBER THIS M.A. IS FILED BY THE ASSESSEE, SEEKING RECALL OF EX PARTE TRIBUNALS ORDER DATED 12.02.2013. THE ASSESSEE FILED THE APP EAL BEFORE THE ITAT VIDE ITA NO. 520/AHD2010 FOR A.Y. 2005-06. THE CASE WAS FIXED BUT THE ASSESSEE DID NOT ATTEND THE OFFICE AND ALSO NOT SOUGHT ANY A DJOURNMENT ON 14.02.2013. THEREFORE, THE CASE WAS DECIDED BY APPLYING THE DEC ISION OF THE MULTIPLAN (INDIA) (P) LTD., (38 ITD 320) AND THE ASSESSEES A PPEAL WAS DISMISSED. 2. NOW THE ASSESSEE FILED M.A. ON 28.06.2013 AND EX PLAINED THE REASONS FOR NOT ATTENDING THE PROCEEDING ON 14.02.2013 AS T HE TWO-WHEELER PUNCHERED DURING THE TRAVELLING FOR WHICH THE IN-CHARGE SECRE TARY OF AGRICULTURE PRODUCE MARKET COMMITTEE, KALOL, HAS FILED AN AFFIDAVIT. T HEREFORE, IN THE INTEREST OF M.A. NO. 134/AHD/2013 (IN ITA NO. 520/AHD/2010) A.Y . 05-06 PAGE 2 JUSTICE, WE RECALL OUR ORDER DATED 14.02.2013 AND C ASE IS RE-FIXED TO DECIDE ON MERIT FOR 13.11.2013 IN OPEN COURT AND BOTH THE PAR TIES HAVE BEEN INTIMATED AND NO SEPARATE NOTICE IS REQUIRED TO BE SERVED TO THE BOTH PARTIES. 3. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 13.11.2013 SD/- SD/- (G.C.GUPTA) (T.R. MEENA) VICE PRESIDENT ACCOUNTANT MEMBER TRUE COPY S.K.SINHA ! !! ! '! '! '! '! / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. '(' ) * / CONCERNED CIT 4. *- / CIT (A) 5. !./ ), ) , 12( / DR, ITAT, AHMEDABAD 6. /45 67 / GUARD FILE. BY ORDER/ , 8/ 1 ': ) , 12( ;