Ratilal Zaverbhai Vaghani(HUF), Surat V. The Income tax Officer,Ward-9(3), Surat

MA 15/AHD/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3678 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 08-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K M MAHESH
• Assessee Lawyers: D K PARIKH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : D BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE SH RI D.C. AGRAWAL, A.M.) M.A. NO. 15/AHD/2010 (ARISING OUT OF I.T.A. NO. 4539/AHD./2007) ASSESSMENT YEAR : 2004-2005 RATILAL ZAVERBHAI VAGHANI HUF, SURAT VS .- INCOME TAX OFFICER, WARD-9(3), SURAT (PAN : AAJHR 6366 K) (APPLICANT) (R ESPONDENT) APPLICANT BY : SHRI D.K. PARIK H RESPONDENT BY : SHRI K.M. MAHESH, D.R . O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER :- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RE-CALLING THE ORDER OF THE TRIBUNAL D ATED 20.06.2008 IN ITA NO. 4539/AHD/2007 FOR THE ASSESSMENT YEAR 2004-05, WHEREBY THE APPEAL OF THE ASSESSEE IS DISMISSED FOLLOWING THE DECISION OF ITAT, DELHI BENCH IN THE CASE OF CIT V S.- MULTIPLAN INDIA LTD. REPORTED IN 38 ITD 320 (DEL.). 2. IN THE MISCELLANEOUS APPLICATION, IT IS MENTIONE D THAT NOTICE OF HEARING WAS SERVED AT THE ADDRESS OF THE ASSESSEE AND WAS DULY RECEIVED ON 23 .05.2008, BUT DUE TO SUFFERING FROM PROBLEM OF HEPATITIS FOR ABOUT 40 DAYS DURING 1.5.2008 TO 1 0.06.2008 AND WAS UNDER HYPERTENSION, THE ASSESSEE COULD NOT FORWARD THE NOTICE OF HEARING TO THE CHARTERED ACCOUNTANT. IN VIEW OF THE ABOVE, IT WAS CONTENDED BY SHRI D.K. PAREKH, LD. CO UNSEL OF THE ASSESSEE THAT TRIBUNAL MAY RE- CALL ITS ORDER DATED 20.06.2008 IN ITA NO. 4539/AHD /2007 FOR THE ASSESSMENT YEAR 2004-05. 3. ON THE OTHER HAND, SHRI K.M. MAHESH, LD. DEPARTM ENTAL REPRESENTATIVE COULD NOT CONTROVERT THE AFORESAID SUBMISSION OF THE LD. COUN SEL OF THE ASSESSEE. 4. WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. DUE TO NON- ATTENDANCE FROM THE SIDE OF THE ASSESSEE, THE TRIBU NAL DISMISSED THE APPEAL OF THE ASSESSEE FOLLOWING THE DECISION OF HON'BLE ITAT, DELHI IN TH E CASE OF CIT VS.- MULTIPLAN INDIA LTD. [38 I.T.D. 320 (DELHI)]. ADMITTEDLY, THE HON'BLE TRIBUN AL HAS NOT PASSED A SPEAKING ORDER. IT IS TRUE THAT NOTICE OF HEARING WAS NOT FORWARDED BY THE ASS ESSEE TO THE CHARTERED ACCOUNTANT AS THE ASSESSEE WAS SUFFERING FROM HEPATITIS AND UNDER HYP ERTENSION DURING THAT PERIOD. IN VIEW OF THIS, 2 M.A. NO. 15/AHD/2010 WE RE-CALL OUR ORDER DATED 20.06.2008 IN ITA NO. 45 39/AHD/2007 AND DIRECT THE REGISTRY TO FIX THE APPEAL OF THE ASSESSEE ON 11.08.2010. THIS DATE OF HEARING WAS INFORMED TO BOTH THE SIDES AT THE TIME OF HEARING OF THIS MISCELLANEOUS APPLICATI ON. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THE ORDER PRONOUNCED IN THE COURT ON 23.07.2010 SD/- SD/- (D.C. AGRAWAL) (T.K. SHARMA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23 / 07 / 2010 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE RESPONDENT 3) CIT(A) CONCERNED, (4) CIT CONCERNED,(5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD LAHA/SR.P.S.