M/s. C.B. Suratwala & Sons, Surat V. The Income tax Officer,Ward-7(1), Surat

MA 178/AHD/2008

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4338 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1997-1998
• Appeal Filed On: 21-08-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V C MODI
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE SH RI N.S. SAINI, A.M.) M.A. NO. 178/AHD./2008 (ARISING OUT OF I.T.A. NO. 776/AHD./2006) ASSESSMENT YEAR : 1997-1998 M/S. C.B. SURATWALA & SONS, SURAT -VS.- INCOME TAX OFFICER, WARD-7(1), SURAT (PAN : AABFC 7000M) (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI M.K. PATEL RESPONDENT BY : SHRI V.C. MODI, SR. D. R. O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE FOR RE-CALLING THE DECISION DATED 24.04.2009 OF THE ITAT, D BENCH, AHMEDABAD IN I.T .A. NO. 776/AHD./2006 FOR THE ASSESSMENT YEAR 1997-98. 2. IN THE MISCELLANEOUS APPLICATION, IT HAS BEEN ME NTIONED THAT NOTICE OF HEARING WAS SERVED TO THE ACCOUNTANT VIZ. SHRI NIRAV KAPADIA, WHO LEFT THE JO B WITHOUT PRIOR NOTICE WITHOUT HANDING OVER THE SAI D NOTICE TO THE ASSESSEE. FOR THIS REASON, THE APPEAL OF THE ASSESSEE WAS DISMISSED EX-PARTE ON 18.03.20 08 DUE TO NON-ATTENDANCE ON THE DATE OF HEARING. IN SU PPORT OF THIS, AN AFFIDAVIT IS ALSO PLACED ON RECOR D. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT SINCE TH E ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN APPEARING BEFORE THE TRIBUNAL, THEREFORE, THE TRIBU NAL MAY RE-CALL ITS ORDER. 3. ON THE OTHER HAND, SHRI V.C. MODI, SR. D.R. APPE ARING ON BEHALF OF THE REVENUE VEHEMENTLY OPPOSED TO THE CONTENTION OF THE LD. COUNSEL OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE HAVE CAREFULLY GONE THROUGH THE CONTENTS OF MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED. WE ARE CONVINCED T HAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE, THEREFORE, WE RE-CALL THE DECISION OF THIS TRIBUNAL DATED 18.03.2008 AND DIRECT THE REGISTRY TO FIX TH E APPEAL OF THE ASSESSEE ON 06.05.2010. THE DATE OF H EARING WAS INFORMED TO BOTH THE SIDES. THE LD. COUN SEL 2 MA NO. 178/AHD/2008 OF THE ASSESSEE ASSURED THAT ON THE DATE OF HEARING , I.E. 06.05.2010, HE WILL APPEAR ON BEHALF OF THE ASSESSEE TO ARGUE THE CASE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THE ORDER WAS PRONOUNCED IN THE COURT ON 05.03.201 0 SD/- SD/- (N.S. SAINI) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05/ 03 / 2010 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE DEPARTMENT. 3) CIT(A) CONCERNED, (4) CIT CONCERNED, (5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD LAHA/SR.P.S.