Shri Farsuram R. Bhamwala, Bharuch V. The DY. CIT., Cent.Circle-1, Baroda

MA 180/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1757 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-04-2014
• Assessment Year: misc
• Appeal Filed On: 03-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: ANIL R SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) M. A. NO. 180 /AHD/2013 (IN IT(SS)A NO . 120/AHD/04) (ASSESSMENT YEAR: BLOCK PERIOD ENDIN G ON 12.08.97) SHRI F.R. BHAMWALA, GHEE KUDIA OPP. PATEL SUPER MARKET, STATION ROAD, BHARUCH-392001. V/S THE DCIT, CENTRAL CIRCLE-1, BARODA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANIL R. SHAH RESPONDENT BY : SHRI O.P. BATHEJA, SR. D.R. ( )/ ORDER DATE OF HEARING : 04-04-2014 DATE OF PRONOUNCEMENT : 16 -05-2014 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS MA, THE ASSESSEE HAS SUBMITTED FOR RECALLIN G OF THE EX-PARTE ORDER OF TRIBUNAL IT(SS)A NO.120/AHD/2004 ORDER DA TED 25.06.2012. 2. THE ASSESSEE WANTS US TO RECALL THE ORDER DATED 25. 06.2012 IN IT(SS)A NO. 120/AHD/2004. 3. BEFORE US, THE ASSESSEE HAS SUBMITTED THAT SINCE TH E NOTICE OF HEARING FIXING THE DATE OF HEARING ON 25.06.2012 WAS NOT RE CEIVED BY HIM, THE ASSESSEE COULD NOT FILE WRITTEN SUBMISSIONS AND PAP ER BOOK. HE THEREFORE MA NO 180/A/13 (IN IT(SS )A NO.120/A/04) . BLOCK PERIOD E NDING ON 12.08-97) 2 PRAYED THAT THE ORDER PASSED ON 25.06.2012 BE RECAL LED. LD. D.R. DID NOT SERIOUSLY OBJECT TO THE PRAYER OF LD. A.R. WE HAVE HEARD THE RIVAL SUBMISSIONS. ON CONSIDERING THE REASONS GIVEN BY AS SESSEE FOR NON APPEARANCE, WE FIND THAT ASSESSEE HAS BEEN ABLE TO SHOW SUFFICIENT CAUSE FOR NON-APPEARANCE ON 25.06.2012 AND THEREFORE WE R ECALL THE ORDER DATED 25.06.2012. THE DATE OF HEARING IS FIXED FOR HEARI NG ON 19.06.2014. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, THE ISSUANCE OF NOTICE IS DISPENSED WITH. 4. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE IS AL LOWED. ORDER PRONOUNCED IN OPEN COURT ON 16 - 05 - 2014. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, AHMEDABAD