Shri Ashokkumar K. Bhansali, Surat V. The ACIT.,Circle-6, Surat

MA 158/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7889 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 29-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: ARTIBEN N SHAH
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , . ! !,'# ' $ BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MA NO.158/AHD/2011 (ARISING OUT OF I.T.A. NO.2907/AHD/2009) ( ! % ! % ! % ! % / / / / ASSESSMENT YEAR : 2006-07) ASHOK K.BHANSALI PROP.NISHAL GEMS 201, RAJ CHAMBERS HATFALIA, HARIPURA 395 003 (ORIGINAL APPELLANT) ! ! ! ! / VS. THE ACIT CIRCLE-6 SURAT (ORIGINAL RESPONDENT) ' '# ./() ./ PAN/GIR NO. : AAWPB 3736 A ( '* / // / APPLICANT ) .. ( +,'* / RESPONDENT ) '* - ' / APPLICANT BY : ARTIBEN N.SHAH +,'* . - ' / RESPONDENT BY : SHRI B.L.YADAV, SR.D.R. !/ . 0# / / / / DATE OF HEARING : 16/03/2012 1 % . 0# / DATE OF PRONOUNCEMENT : 25/5/12 '2 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HA S REQUESTED FOR RECALLING OF THE ORDER DATED 20/07/2011 PASSED BY T HE ITAT AHMEDABAD BENCH C IN ITA NO.2907/AHD/2009 FOR A.Y. 2006-07 . FOR THE ASSESSEE, SHRI KIRAN K.SHAH, C.A. VIDE HIS AFFIDAVI T DATED 07/02/2012 SUBMITTED AS UNDER:- AFFIDAVIT MA NO158/AHD/2011(BY ASSESSEE) (ARISING OUT OF ITA NO.2907/AHD/2009) ASHOK K.BHANSALI VS. ACIT ASST.YEAR 2006-07 - 2 - I, KIRAN K.SHAH, AGED ADULT, BY PROFESSION CHARTERE D ACCOUNTANT, 235-236, SHANKESHWAR COMPLEX, OPP. RAYMOND SHOW ROO M, KAILASH NAGAR, SAGARAMPURA, SURAT-395 002, DO HEREB Y SOLEMNLY AFFIRM AND STATE AS UNDER 01. THAT I HAVE FILED ON 23/12/2009 APPEAL BEARING NO.2907/AHD-2009 BEFORE D BENCH OF INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD (ITAT) IN CASE OF ASHOKKUMAR K.BHANSALI, PROP. NISHAL GEMS, SURAT FOR A.Y. 2006-07. 02. THAT THE SAID APPEAL WAS FIXED FOR HEARING BEFORE D BENCH OF ITAT ON 24/12/2009. COPY OF RECEIPT- CUM-NOTICE IS ENCLOSED HEREWITH. 03. THAT UNDER INSTRUCTIONS OF MY CLIENT, I FILED WRITT EN SUBMISSION IN THE SAID APPEAL WITH THE DEPUTY REGISTRAR, ITAT D BENCH WHICH WAS RECEIVED BY HIM ON 21/12/2009. COPY OF LETTER BEARING ENDORSEMENT FOR RECEIPT THEREOF ALONG WITH WRITTEN SUBMISSION IS ENCLOSED HEREWITH. 04. THAT SINCE BENCH D OF ITAT WAS NOT FUNCTIONING ON 24/12/2009, THE SAID APPEAL WAS AGAIN FIXED FOR HEARING BEFORE C BENCH OF ITAT ON 20/07/2011 IN RESPONSE TO WHICH I AGAIN FILED LETTER DATED 19/07/2011, REQUESTING FOR CHANGE OF DATE OF HEARIN G TO 21/07/2011. COPY OF LETTER WITH ENDORSEMENT OF RECEIPT THEREOF IS ENCLOSED HEREWITH. 05. THAT IN THE ABOVE CIRCUMSTANCES, I DID NOT APPEAR BEFORE C BENCH OF ITAT AHMEDABAD ON 20/07/2011. WHAT IS STATED ABOVE IS TRUE TO THE BEST OF MY KNOW LEDGE AND ABILITY. 2. WE HAVE HEARD THE PARTIES. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A MA NO158/AHD/2011(BY ASSESSEE) (ARISING OUT OF ITA NO.2907/AHD/2009) ASHOK K.BHANSALI VS. ACIT ASST.YEAR 2006-07 - 3 - REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT BENCH C AHMEDABAD PASSED IN ITA NO.2907/AHD/2009 DATED 20/0 7/2011 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEA L ON 28/06/2012. ISSUE NOTICE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- SD/- ( . ! ! ) ( ) '# ( A. MOHAN ALANKAMONY ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIA L MEMBER AHMEDABAD; DATED / /2012 30..!, .!../ T.C. NAIR, SR. PS '2 . +4 5'4% '2 . +4 5'4% '2 . +4 5'4% '2 . +4 5'4%/ COPY OF THE ORDER FORWARDED TO : 1. '* / THE APPELLANT 2. +,'* / THE RESPONDENT. 3. 6 / CONCERNED CIT 4. 6() / THE CIT(A)-I, SURAT 5. 49: +! , , / DR, ITAT, AHMEDABAD 6. :;