M/s. Gaurav Udyog, Daman V. The Income tax Officer,Vapi Ward-4, Vapi

MA 185/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7643 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 16-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, AHMEDABAD BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A.NO.185/AHD/2011 IN I.T.A. NO.1452 / AHD/2009 (ASSESSMENT YEAR 2006-07) M/S. GAURAV UDYOG, GALA NO.3 & 4, SHAKTI INDL. AREA, RINGANWADA, DAMAN-396210 VS. ITO, WARD 4, VAPI, DAMAN PAN/GIR NO. : AAFG6626S (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI TUSHAR P. HEMANI, AR RESPONDENT BY: SHRI SAMIR TEKRIWAL, SR. DR DATE OF HEARING: 30.03.2012 DATE OF PRONOUNCEMENT: 30.03.2012 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 27.07.2011. IT WAS SUBMITTED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION THAT THE NOTICE OF HEARING WAS NOT SERVED UPON THE ASSESSEE AND DUE TO THIS RE ASON, NOBODY COULD APPEAR ON THE APPOINTED DATE OF HEARING. IN VIEW O F THIS, WE ARE SATISFIED THAT THERE IS REASONABLE CAUSE FOR NON APPEARANCE O F THE ASSESSEE AND HENCE, IN VIEW OF RULE 24 OF THE INCOME TAX TRIBUNA L RULES, WE RECALL THIS TRIBUNAL ORDER. HEARING OF THIS APPEAL IS FIX ED ON 26.04.2012. SINCE M.A.NO.185 /AHD/2011 2 THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COUR T, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 2. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 3. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (D. K. TYAGI) (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 30/3. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 30/3.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 30/3 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.9/4 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 10/4/12 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. .