Smt. Lalitaben N. Patel, Baroda V. The DCIT, Central Circle-1, Baroda

MA 188/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1222 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-12-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 15-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Assessee Lawyers: NIKITA BRAHMBHATT
• Keywords: Reasonable cause

Judgement Text

MA NO 188/A/2013 (IN I T(SS)A NO.615/A/11) . A.Y. 2006- 07 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) M. A. NO. 188 /AHD/2013 (IN IT(SS)A NO. 615/AHD/2011 (ASSESSMENT YEA R: 2006-07) SMT. LALITABEN N. PATEL 15, PARISHRAM SOCIETY SUBHANPURA, VADODARA V/S DCIT, CENTRAL CIRCLE-1, VADODARA (APPELLANT) (RESPONDENT) PAN: ACUPP1751 H APPELLANT BY : MS. NIKITA BRAHMBHATT A.R. RESPONDENT BY : SHRI K.C. MATHEWS, SR. D.R. ( )/ ORDER DATE OF HEARING : 06-12-2013 DATE OF PRONOUNCEMENT : 06 -12-2013 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS M.A. THE ASSESSEE HAS SUBMITTED FOR RECA LL OF THE EX-PARTE ORDER OF TRIBUNAL IN IT(SS)A NO. 615/AHD/2011 DATED 26.03.20 12. 2. THE LEARNED A.R. HAS EXPLAINED THE REASONS FOR N OT APPEARING ON THE DATE OF HEARING IN THE AFFIDAVIT FILED WHEREIN SHE HAS STAT ED THAT SHE IS AN OLD LADY OF 84 YEARS OF AGE AND WAS NOT AWARE THAT THE NOTICE W AS FROM THE DEPARTMENT AND THE PROCEEDINGS HAVE TO BE ATTENDED. INADVERTEN TLY, SHE DID NOT FORWARD THE NOTICE TO HER CONSULTANT, NOR DISCUSSED THE REC EIPT OF NOTICE WITH HER FAMILY MEMBERS. IT WAS THEREFORE SUBMITTED THAT THOUGH THE ASSESSEE WAS GENUINELY INTERESTED IN PURSUING THE APPEAL BUT BECAUSE OF IG NORANCE NONE ATTENDED. IT MA NO 188/A/2013 (IN I T(SS)A NO.615/A/11) . A.Y. 2006- 07 2 WAS THEREFORE SUBMITTED THAT THE EX-PARTE ORDER BE RECALLED. THE LD. D.R. ON THE OTHER HAND OBJECTED TO THE REQUEST OF THE ASSES SEE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS AS NOTED ABOVE, AND AS STATED IN THE AFFIDAVIT, WE ARE SATISFIED TH AT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE LEARNED A.R. ON THE APPOINTED DATE OF HEARING AND HENCE, WE RECALL THE EX-PARTE TRIBUNAL IN IT(SS)A NO. 615/AHD/2011 ORDER DATED 26.03.2012 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 20 TH JANUARY 2014. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CO NSENT OF BOTH PARTIES. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPE N COURT, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS APPLIC ATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 06 -12 - 2013. 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