Shimmer Chemicals Pvt.Ltd., Baroda V. The Dy.CIT.,Circle-4, Baroda

MA 169/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7629 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 24-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: S N DIVATIA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI BHAVNESH SAINI , JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO.169/AHD/2011 IN I.T.A. NO.346 / AHD/2009 (ASSESSMENT YEAR 2005-06) SHIMMER CHEMICALS PVT. LTD., BLOCK NO.338, PADRA BORSAD ROAD, MUJPUR, DISTT. BARODA - 384241 VS. DCIT, CIRCLE 4, BARODA PAN/GIR NO. : AACCS5505M (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI S. N. DIVATIA, AR RESPONDENT BY: SHRI B L YADAV, DR DATE OF HEARING: 13.01.2012 DATE OF PRONOUNCEMENT: 09.02.2012 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 01.08.2011. IT WAS SUBMITTED IN THE MISCELLANEOUS APPLICATION THAT ON 28.07.2011, T HE ASSESSEE HAS SENT AN APPLICATION SEEKING ADJOURNMENT ON THE GROUND OF PE RSONAL DIFFICULTY OF HIS ADVOCATE SHRI VIPUL SHAH. THE ASSESSEE HAS SUB MITTED AN AFFIDAVIT IN SUPPORT OF HIS CONTENTION. CONSIDERING THE FACTS O F THE PRESENT CASE, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR N ON ATTENDING THE ASSESSEE ON THE APPOINTED DATE OF HEARING OF APPEAL AND HENCE, WE RECALL M.A.NO.169 /AHD/2011 2 THIS EX-PARTE TRIBUNAL ORDER DATED 01.08.2011 AND D IRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING IN DUE COURSE. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 3. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (BHAVNESH SAINI) (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 1/2/12 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2/2/12OTHER 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 09/2 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.9/2 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09/02/2012 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. .