Late Veluben Jalejar Contractor L/h. Barjor Jalejar Contractor, Ahmedabad V. The Income tax Officer, Ward-5(2), Baroda

MA 137/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1062 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 19-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: RAJENDRA SHAH
• Keywords: Reasonable cause

Judgement Text

MA NO 137/A/2012 (IN ITA NO. 984/A/2006 . A.Y. 2001- 02 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD (BEFORE SHRI D.K. TYAGI, J.M. & SHRI ANIL CHATURVE DI, A.M.) M. A. NO. 137 /AHD/2012 (IN ITA NO. 984/AHD/2006) (ASSESSMENT Y EAR: 2001-02) LATE SMT. VELUBEN JALEJAR CONTRACTOR L/H. BARJOR JALEJAR CONTRACTOR C/O. RAJENDRA K. SHAH & CO. 2,2 ND FLOOR, AMEEBELA BLDG., OPP. OLD GUJ. HIGH COURT, NAVRANGPURA, AHMEDABAD14. V/S THE CIT-APPEAL-V, 2 ND FLOOR, VIDYUT BHAVAN, RACE COURSE CIRCLE, BARODA (APPELLANT) (RESPONDENT) PAN: ADTPC3348P APPELLANT BY : SHRI RAJENDRA SHAH RESPONDENT BY : SHRI P.L. KUREEL, SR. D.R. ( )/ ORDER DATE OF HEARING : 01-11-20 13 DATE OF PRONOUNCEMENT : 29-11-2013 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS M.A. THE ASSESSEE HAS REQUESTED FOR RECA LLING OF THE EX-PARTE ORDER OF TRIBUNAL IN ITA NO. 984/AHD/2006 FOR A.Y. 2001-02 D ATED 21.12.2011. 2. BEFORE US, THE LD. A.R. SUBMITTED THAT AS THE LD . A.R. WAS OUT OF COUNTRY, HE COULD NOT APPEAR ON THE DATE OF HEARING. A SWORN AF FIDAVIT OF THE LD. A.R. WAS ALSO FILED AND PLACED ON RECORD. HE THEREFORE SUBM ITTED THAT THERE WAS MA NO 137/A/2012 (IN ITA NO. 984/A/2006 . A.Y. 2001- 02 2 REASONABLE CAUSE FOR NOT ATTENDING THE HEARING ON T HE DAY IT WAS FIXED AND THEREFORE SUBMITTED THAT THE EX PARTE ORDER BE RECA LLED. 3. THE LD. D.R. DID NOT SERIOUSLY OBJECT TO THE REQ UEST OF ASSESSEE. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND CONSIDER ING THE FACTS AND CIRCUMSTANCES OF THE CASE. WE ARE SATISFIED THAT TH ERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE LEARNED A.R. ON THE APPOI NTED DATE OF HEARING. WE THEREFORE RECALL THE EX-PARTE TRIBUNALS ORDER PASS ED IN ITA NO. 984/AHD/2006 DATED 21.12.2011(SUPRA). THE REGISTRY IS DIRECTED TO FIX THE ASSESSEES APPEAL FOR HEARING IN DUE COURSE AS PER LAW AND ACCORDINGLY ISSUE THE NOTICES TO BOTH THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 29 - 11 - 2013. SD/- SD/- (D.K. TYAGI) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH 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,AHME DABAD