M/s. Dhaval Gems, Surat V. The ACIT.,Circle-9, Surat

MA 186/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9575 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 21-12-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 05-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINGHSR
• Keywords: Reasonable cause

Judgement Text

M.A.NO 186/ AHD/2012 A.YR. 2005- 06 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AH MEDABAD (BEFORE SHRI MUKUL KR.SHRAWAT JM & SHRI ANIL CHATUR VEDI A.M.) M.A. NO.186 /AHD/2012 (ARISING OUT OF I.T.A. NO.786/AHD/2009. (ASSESSMENT YEAR: 2005-06) M/S.DHAVAL GEMS 6 RACHANA BUILDING, 3 RD FLOOR, OPP. GITANJALI CINEMA, VARACHHA ROAD, SURAT. (APPELLANT) VS. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-9, AAYAKAR BHAVAN, MAJURA GATE, SURAT. (RESPONDENT) PAN: AACFD 0800B APPELLANT BY : MR.TEJ SHAH RESPONDENT BY : MR. D. K.SINGH,SR. D.R. ( )/ ORDER DATE OF HEARING : 21-11 -2012 DATE OF PRONOUNCEMENT : 21-12-2012 PER: SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER. THE PRESENT M.A. ARISES ON THE ORDER DATED 25-6-20 12 IN ITA NO.786/AHD/2009 FOR THE ASSESSMENT YEAR 2005-06. M.A.NO 186/ AHD/2012 A.YR. 2005- 06 2 2. THE MISCELLANEOUS APPLICATION IS FILED BY THE AS SESSEE RECALLING EX- PARTE TRIBUNAL DATED 25-6-2012. 3. IT WAS SUBMITTED BY THE ASSESSEE IN THE MISCELLA NEOUS APPLICATION THAT NOTICE OF HEARING FOR 25-6-2012 WAS SENT BY RP AD BUT THE SAME WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS NOT KNOWN. IT IS SUBMITTED THAT THERE IS A CONTRADICTION IN THE REMA RKS MADE BY THE POSTAL AUTHORITIES BECAUSE THIS EX-PARTE TRIBUNAL ORDER IS RECEIVED BY THE ASSESSEE ON THE SAME ADDRESS AND ON THE SAME ADDRES S, THE ASSESSEE IS ALSO RECEIVING NOTICES ISSUED BY THE TRIBUNAL IN TH E PAST. IT IS SUBMITTED THAT UNDER THIS FACTUAL POSITION, NO ONE COULD APPEAR BE FORE THE TRIBUNAL ON THE DATE OF HEARING AND, THEREFORE, THE EX-PARTE TRIBUN AL ORDER SHOULD BE RECALLED. BEFORE US, THE LD. A.R. ALSO GAVE AN UNDE RTAKING THAT ON THE APPOINTED DATE, THE ASSESSEE WOULD BE REPRESENTED A ND NO ADJOURNMENT WILL BE SOUGHT. 3. CONSIDERING THE FACTS AS NOTED ABOVE, WE ARE SAT ISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE, WE RECALL THIS EX-PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 18-2-2013. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. M.A.NO 186/ AHD/2012 A.YR. 2005- 06 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 21 - 12 - 2012. SD/- SD/- (MUKUL KUMAR SHRAWAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACC OUNTANT MEMBER AHMEDABAD. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)-V, SURAT. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. 1.DATE OF DICTATION 21 - 12 -2012 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 21 / 12 / 2012 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 21 -12 -2012. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 21 - 12 -2012 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 21 - 12 -2012 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 1 -12 -2012. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..