Shri Shamjibhai L. Thumar, Surat V. The Income tax Officer,Ward-2(1), Surat

MA 17/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7337 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 09-12-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 09-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VINOD TANWANIDR

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD .., ! ! ! ! ..'#, $ BEFORE SHRI D.K.TYAGI, JUDICIAL MEMBER AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER % % & (MISC. APPLICATION) NO.17 /AHD/2011 (ARISING OUT ITA NO.1152/AHD/2008) & ' (' / ASSESSMENT YEAR:- 2004-05 SHRI SHAMJIBHAI L THUMAR PROP OF FINE FIBERS, 33, BHEED BHANJAN INDUSTRIAL SOC., OPP. GUJARAT HOUSING BOARD ROAD, UDHNA, SURAT PAN NO.AAIPT4575H & & & & / V/S . INCOME TAX OFFICER, WARD-2(1), AYAKAR BHAVAN, MAJURA GATE, SURAT (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) *+/ BY APPELLANT NONE ,*+ - . / BY RESPONDENT SHRI VINOD TANWANI, DR /& 0 - 1$ / DATE OF HEARING 09-12-2011 2'( - 1$ / DATE OF PRONOUNCEMENT 09-12-2011 3 3 3 3 / / / / ORDER ..'#, $ /PER A.K.GARODIA, ACCOUNTANT MEMBER:- THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY THE ASSESSEE SEEKING RECALL OF EX PARTE TRIBUNAL ORDER DATED 06-12-2010. 2. IN THE MA, IT WAS SUBMITTED BY THE ASSESSEE THAT THE REMARKS GIVEN BY THE POSTAL AUTHORITY LEFT IS INCORRECT AND IS FAR FROM FACT BECAUSE ASSESSEES UNIT IS RUNNING ON THE SAME ADDRESS EVEN NOW AND SI NCE NOTICE OF HEARING WAS MA NO.17/AHD/2011 SH SHAMJIBHAI L THUMAR V. ITO WD-2(1) SRT PAGE 2 NOT SERVED ON THE ASSESSEE, THERE WAS REASONABLE CA USE FOR NON-APPEARANCE OF THE ASSESSEE AND THEREFORE, THIS EX PARTE TRIBUN AL ORDER SHOULD BE RECALLED. 3. THIS MA WAS FIXED FOR HEARING EARLIER ON 09-09-1 1 ON THAT DATE, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE BUT STILL HEA RING WAS ADJOURNED ON 28- 12-11 AND FRESH NOTICE WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGEMENT DUE (RPAD)AND ON THIS DATE, THE BEN CH DID NOT FUNCTION AND HEARING WAS ADJOURNED TO 07-12-2011 AND NOTICE OF HEARING WAS SENT THROUGH DR OF THE REVENUE. LETTER OF ITO WARD-2(1), SURAT DATED 24-11-2011 IS PLACED ON RECORD AS PER WHICH, THE NOTICE OF HEA RING FIXED I.E. ON 09-12- 2011 WAS DULY SERVED ON THE ASSESSEE ALONG WITH REC EIPTED COPY OF NOTICE. IN SPITE OF THIS, NON-APPEARED ON BEHALF OF ASSESSEE O N THIS DATE OF HEARING I.E. 09-12-2011 AND THERE IS NO REQUEST FOR ADJOURNMENT. HENCE, IT IS INFERRED THAT ASSESSEE IS NOT INTERESTED IN PURSUING THE MA AND T HEREFORE, THIS MA OF ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, MA OF ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. 09-12 -2011. SD/- SD/- ( ) ($ ) (D.K. TYAGI) (A.K.GA RODIA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, *DKP 3 3 3 3 - -- - ,1% ,1% ,1% ,1% 6%(1 6%(1 6%(1 6%(1 / COPY OF ORDER FORWARDED TO:- 1. *+ / APPELLANT 2. ,*+ / RESPONDENT 3. !! 1 /: / CONCERNED CIT 4. /:- / CIT (A) 5. % > ,1& , , / DR, ITAT, AHMEDABAD 6. ' @A / GUARD FILE. BY ORDER/ 3 , /TRUE COPY/ B/ !C ,