Shri Natverlal Tribhovandas Patel, Ahmedabad V. The Income tax Officer,Ward-12(3), Ahmedabad

MA 16/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8537 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-07-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 01-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V P PATEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE SHRI, MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT ME MBER M.A. NO. 16 /AHD/ 201 2 (ARISING OUT OF ITA NO. 227/AHD/2011) ASSESSMENT YEAR :2007-08 SHRI NATVERLAL TRIBHOVANDAS PATEL 79, UTTAR GUJARAT PATEL SOCIETY-I, NR. MOHAN CINEMA, ASARWA, AHMEDABAD V/S . INCOME TAX OFFICER, WARD- 12 (3), AHMEDABAD PAN NO. AFMPP2705G (APPELLANT) .. (RESPONDENT) BY APPELLANT SHRI V.P. PATEL, A.R. /BY RESPONDENT SHRI RAKESH AGRAWAL, SR. D.R. /DATE OF HEARING 13.07.2012 /DATE OF PRONOUNCEMENT 13.07.2012 O R D E R PER : A.K. GARODIA, ACCOUNTANT MEMBER THIS M.A. IS FILED BY THE ASSESSEE SEEKING RECALL O F THE EX PARTE TRIBUNAL ORDER DATED 4.11.2011. IT WAS SUBMITTED BY THE ASS ESSEE IN M.A. THAT THE A.R. OF THE ASSESSEE SHRI V.P. PATEL WAS UNDER IMPRESSIO N THAT C BENCH WILL START AROUND 11:30 A.M. AFTER HEARING OF THE BENCH A IS OVER BECAUSE ONE OF THE M.A. NO.16/AHD/12 A/O ITA NO. 227/AHD/2011, A.Y. 07 -08 PAGE 2 MEMBERS CONSTITUTING A BENCH WAS CONSTITUTING C BENCH ALSO AND BECAUSE OF THIS, LD. A.R. OF THE ASSESSEE REACHED TO THE TR IBUNAL AROUND 11:10 A.M., BUT BY THAT TIME, THE HEARING OF C BENCH WAS OVER AND BECAUSE OF THIS REASON, NONE COULD APPEAR BEFORE THE TRIBUNAL ON TH AT DATE. THEREFORE, THIS EX PARTE TRIBUNAL ORDER SHOULD BE RECALLED BECAUSE THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THAT DA TE. 2. CONSIDERING THIS FACT, WE ARE SATISFIED THAT THE ASSESSEE COULD NOT APPEAR ON THAT DATE OF HEARING BECAUSE OF REASONABL E CAUSE AND HENCE AS PER RULE 24 OF THE TRIBUNALS RULES, 1963, THIS EX PARTE TRIBUNAL ORDER IS RECALLED. 3. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF T HIS APPEAL ON 19.09.2012. SINCE, THE DATE OF HEARING WAS PRONOUNCED IN OPEN C OURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE M.A. OF THE ASSESSEE STANDS A LLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (MUKUL KR. SHRAWAT) ( A.K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY S.K.SINHA ! ! ! ! '! '! '! '! / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. '(' ) * / CONCERNED CIT 4. *- / CIT (A) 5. !./ ), ) , 12( / DR, ITAT, AHMEDABAD M.A. NO.16/AHD/12 A/O ITA NO. 227/AHD/2011, A.Y. 07 -08 PAGE 3 6. /45 67 / GUARD FILE. BY ORDER/ , 8/ 1 ': ) , 12( ; STRENGTHEN PREPARATION & DELIVERY OF ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 17.07.2012 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE XXX 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 17.07.2012 4) DATE OF CORRECTION XXX 5) DATE OF FURTHER CORRECTION XXX 6) DATE OF INITIAL SIGN BY MEMBERS 20 & 24.07.2012 7) ORDER UPLOADED ON 26.07.2012 8) ORIGINAL DICTATION PAD HAS BEEN ENCLOSED IN THIS FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 26.07.2012