Shri Kishorbhai Bhikhabhai Virani, Bhavnagar V. The ACIT.,Circle-1, Bhavnagar

MA 156/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9211 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 06-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SHANKAR
• Assessee Lawyers: A T PARIKH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AHMEDABAD BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER M.A. NO.156/AHD/2012 IN I.T.A. NO.27 / AHD/2010 (ASSESSMENT YEAR 2006-07) KISHOREBHAI BHIKHABHAI VIRANI, 66, SHANTA BHUVAN, KUMUDVADI, BHAVNAGAR VS. ACIT, CIRCLE I, BHAVNAGAR PAN/GIR NO. : AAWPV1516G (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI A T PARIKH, ADV. RESPONDENT BY: SHRI T SHANKAR, SR. DR DATE OF HEARING: 02.11.2012 DATE OF PRONOUNCEMENT: 02.11.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 04.04.2012. 2. IT IS SUBMITTED BY THE ASSESSEE IN THE MISCELLAN EOUS APPLICATION THAT THE NOTICE OF HEARING WAS ISSUED ON 16.03.2012 AND THE SAME WAS SERVED ON ONE MR. NATHUBHAI LATHIYA, THE NEIGHBOUR OF THE ASSESSEE ON 19.03.2012 BUT MR. LATHIYA HAD NEVER COMMUNICATED T O THE ASSESSEE ABOUT THE RECEIPT OF THE NOTICE OF HEARING ISSUED B Y THE TRIBUNAL. UNDER THESE FACTS AND CIRCUMSTANCES, NOBODY COULD APPEAR ON BEHALF OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING I.E. ON 0 4.04.2012 AND, THEREFORE, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE R ECALLED. 3. AFTER CONSIDERING THE FACTS AS NOTED ABOVE, WE A RE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NONE APPEARING OF TH E ASSESSEE ON THE M.A.NO.114 /AHD/2012 2 APPOINTED DATE OF HEARING I.E. ON 04.04.2012 BECAUS E WE HAVE VERIFIED FROM THE ACKNOWLEDGEMENT AVAILABLE ON RECORD THAT T HE NOTICE WAS SERVED ON ONE MR. LATHIYA ONLY AND NOT ON THE ASSESSEE PER SONALLY AND, THEREFORE, AS PER RULE 24 OF THE APPELLATE TRIBUNAL RULES 1963, WE RECALL THIS EX-PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 06.12.2012. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPE N COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (KUL BHARAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 08/11/2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08/11/2012.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 02/11/2012 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.09/11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09/11/2012 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .