M/s. P.B. Patel & Co., Ankleshwar V. The Income tax Officer,Ward-4, Bharuch

MA 15/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7913 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 01-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBE R M.A. NO.15/AHD/2012(BY ASSESSEE) (ARISING OUT OF I.T.A. NO.1401/AHD/2009) (A.Y. 2003-04 M/S P.B. PATEL & CO., C/O DEEPMOULESH INDUSTRIES, PLOT NO.1-1/4016, GIDC, NEAR CRISTAL CHOKDI ANKLESHWAR-393 002 APPELLANT VS. THE INCOME TAX OFFICER WARD-4 BHARUCH RESPONDENT APPELLANT BY :SHRI MUKUND BAKSHI, A.R. RESPONDENT BY :SHRI RAHUL KR. SR. D.R. ---------------- DATE OF HEARING : 04.05.2012 DATE OF PRONOUNCEMENT : 04.05.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THROUGH THIS M.A. THE ASSESSEE WANTS US TO RECALL O UR EXPARTE ORDER DATED 25.07.2011 2. AT THE TIME OF HEARING LD. COUNSEL OF THE ASSES SEE SUBMITTED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING OF THIS APPEAL AND THEREFORE, THE ORDER PASSED BY THE TRIBUNAL MAY KINDLY BE RECALLED. IN SUPPORT OF HIS SUBMISSION THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT . LD. D.R. DID NOT OBJECT THIS SUBMISSION OF THE ASSESSEE. M.A. NO.15/AHD/2012(BY ASSESSEE) (ARISING OUT OF I.T.A. NO.1401/AHD/2009) (A.Y. 2003-04) 2 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD AND IN VIEW OF THE AFFIDAVIT FILED BY THE ASSESSEE, WE ARE OF THE CONSIDERED OPINION THAT ASSESSEE WAS PREVENTED BY REASONABLE CAUSE IN NOT APPEARING ON THE DATE OF HEARING AND THEREFORE, THE ORDER PASSED BY US ON 25.07.2011 IS HEREBY RECALLED. THE DATE OF HEARING IS FIXED ON 2 6.06.2012. NO SEPARATE NOTICE IS REQUIRED TO BE SENT AS THE DATE HAS BEEN PRONOUNCED IN THE OPEN COURT. 4. IN THE RESULT, INSTANT M.A. STANDS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 04/05/2012 SD/- SD/- (A.K. GARODIA) ( D.K. TYAGI) ACCOUNTANT MEMBER JU DICIAL MEMBER TRUE COPY N.K. CHAUDHARY, SR. P.S. - 04 /05/2012 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. !' / CONCERNED CIT 4. !' - / CIT (A) 5. #$% , & , / DR, ITAT, AHMEDABAD 6. %'( )* / GUARD FILE. BY ORDER/ , + / , & ,