Betex India Limited, Surat V. The Dy.CIT.,-1, Surat

MA 184/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9582 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 28-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER M.A.NO.184/AHD/2012 IN I.T.A. NO.747 / AHD/2010 (ASSESSMENT YEAR 2007-08) M/S. BETEX INDIA LTD., 504, TRIVIDH CHAMBERS, RING ROAD, SURAT VS. DCIT, CIRCLE-1, SURAT PAN/GIR NO. : AANCN2413L (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE (WRITTEN SUBMISSION) RESPONDENT BY: SHRI D K SINGH, SR. DR DATE OF HEARING: 07.12.2012 DATE OF PRONOUNCEMENT: 07.12.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE RECALLING EX- PARTE TRIBUNAL ORDER DATED 26.02.2012. IT WAS SUBM ITTED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION THAT NOTICE OF HEA RING FOR 21.05.2012 WAS NOT SERVED ON THE ASSESSEE BUT AS PER THE TRIBUNAL ORDER, THE NOTICE WAS RETURNED BACK BY THE POSTAL DEPARTMENT WITH THE REM ARKS NOT KNOWN. IT IS SUBMITTED THAT THERE IS CONTRADICTION IN THE REM ARKS MADE BY THE POSTAL AUTHORITIES BECAUSE THIS EX-PARTE TRIBUNAL ORDER IS RECEIVED BY THE ASSESSEE ON THE SAME ADDRESS AND ON THE SAME ADDRESS, THE AS SESSEE IS ALSO RECEIVING EARLIER NOTICES ISSUED BY THE TRIBUNAL. IT IS SUBMITTED THAT UNDER M.A.NO.184 /AHD/2012 2 THIS FACTUAL POSITION, NO ONE COULD APPEAR BEFORE T HE TRIBUNAL ON THE DATE OF HEARING AND, THEREFORE, THIS EX-PARTE TRIBUNAL O RDER SHOULD BE RECALLED. 2. CONSIDERING THE FACTS AS NOTED ABOVE, WE ARE SAT ISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSE SSEE ON THE APPOINTED DATE OF HEARING AND HENCE, WE RECALL THIS EX-PARTE TRIBUNAL ORDER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURSE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (KUL BHARAT) (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 10/12/2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11/12/2012.OTHER 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 07/12/12 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.13/12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13/12/2012 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. .