Smt Sonal D Sadarangani, Baroda V. The Dy Cit Cir-1, Baroda

MA 182/AHD/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7446 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1996-1997
• Appeal Filed On: 06-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J P SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO.182 / AHD/2010 IN I.T.A.NO. 3534/AHD/2002 (ASSESSMENT YEAR 1996-97) SONAL D SADARANGANI, 23/A, KUNJ SOCIETY, ALKAPURI, BARODA VS. DCIT, CIRCLE 1(1), BARODA PAN/GIR NO. : AGTPS9111P (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI J P SHAH, AR RESPONDENT BY: SHRI VINOD TANWANI, DR DATE OF HEARING: 06.01.2012 DATE OF PRONOUNCEMENT: 06.01.2012 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 09.08.2006. IT WAS SUBMITTED IN THE MISCELLANEOUS APPLICATION THAT THE ASSESSEE WAS MARRIED AFTER FILING OF THIS APPEAL AND HENCE, EVEN IF THE NOTICE WOULD HAV E BEEN SERVED AT THE OLD ADDRESS, IT COULD NOT REACH TO THE ASSESSEE BEC AUSE THE FATHER OF THE ASSESSEE WAS ALSO UNWELL AT THAT POINT OF TIME AND WAS UNDERGOING TREATMENT. THE ASSESSEE HAS ALSO SUBMITTED AN AFFI DAVIT IN SUPPORT OF THIS CONTENTION. 2. THE LD. A.R. OF THE ASSESSEE SUBMITTED THAT IN T HE FACTS OF THE PRESENT CASE, THERE WAS REASONABLE CAUSE FOR NON AT TENDANCE OF THE ASSESSEE AND, THEREFORE, AS PER RULE 24 OF THE INCO ME TAX TRIBUNAL RULES, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED. M..A.NO. 182 /AHD/2010 2 3, LD. D.R. OF THE REVENUE SUBMITTED THAT THE ASSES SEE COULD NOT FURNISH ANY EVIDENCE REGARDING ANY REASONABLE CAUSE FOR NON ATTENDANCE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT IN THE FACTS OF THE PRESENT CASE, THERE IS REASONABLE CAUS E FOR NON APPEARANCE OF THE ASSESSEE AND HENCE, AS PER RULE 24 OF THE INCOM E TAX TRIBUNAL RULES, WE RECALL THE EX-PARTE TRIBUNAL ORDER AND FIX THE A PPEAL FOR HEARING ON 09.02.2012. SINCE THE DATE OF HEARING WAS PRONOUNC ED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISS UED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 6. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUMAR SHRAWAT) (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 11/01/2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12/01/2012.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S.23/1 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 06/01/2012 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 23/1 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23/01/2012 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. .