M/s. P.B. Patel & Co., Ankleshwar V. The Income tax Officer,Ward-4, Bharuch

MA 192/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9585 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 12-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, AHMEDABAD BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER M.A.NO.192/AHD/2012 IN I.T.A. NO. 1401/ AHD/2009 (ASSESSMENT YEAR 2003-04) M/S. P B PATEL & CO., C/O DEEPMOULESH INDUSTRIES, PLOT NO.1-1/4016, GIDC, NEAR CRISTAL CHOKDI, ANKLESHWAR - 393002 VS. ITO, WARD 4, BHARUCH PAN/GIR NO. : AACFP4037A (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI MUKUND BAKSHI, AR 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 REQUESTING FOR RECALL OF EX-PARTE TRIBUNAL ORDER DATED 28.06.2 012. IT IS SUBMITTED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION THAT MR. MUKUND BAKSHI, CHARTERED ACCOUNTANT OF BARODA WAS AUTHORIZED TO AP PEAR BEFORE THE TRIBUNAL ON THIS DATE OF HEARING FIXED ON 26.06.201 2 AND IN FACT, PAPER BOOK WAS ALSO FILED ON 22.06.202 BUT WHEN THE MATTE R WAS CALLED FOR HEARING, SHRI BAKSHI WAS ATTENDING ANOTHER MATTER I N A DIFFERENT BENCH OF THE TRIBUNAL AND FOR THIS REASON, HE COULD NOT APPE AR BEFORE THIS BENCH. IT IS SUBMITTED THAT UNDER THESE FACTS, THERE WAS REAS ONABLE CAUSE FOR NON ATTENDANCE OF THE ASSESSEE ON THE DATE OF HEARING A ND HENCE, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED. M.A.NO. 192 /AHD/2012 2 2. CONSIDERING THE ABOVE FACTS OF THE PRESENT CASE, WE WOULD LIKE TO OBSERVE THAT MR. MUKUND BAKSHI, CHARTERED ACCOUNTAN T AND AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SHOULD HAVE MADE PRO PER ARRANGEMENTS FOR REQUESTING THE BENCH TO PASS OVER THE MATTER OR FOR ADJOURNMENT IN CASE HE WAS BUSY IN SOME OTHER COURT OF THIS VERY TRIBUNAL. BUT HE HAS NOT DONE SO. IN THE COURSE OF HEARING OF THE MISCELLANEOUS APPLICATION, SHRI BAKSHI WAS APPEARING HIMSELF AND HE HAS ACCEPTED HIS MISTA KE AND HAS PROMISED THAT IN FUTURE HE WILL MAKE SUITABLE ARRANGEMENTS I N THIS REGARD. CONSIDERING THESE FACTS, WE ARE SATISFIED THAT IN T HE PRESENT CASE, THERE WAS REASONABLE CAUSE FOR NON ATTENDANCE OF THE ASSE SSEE BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING AND HENCE , AS PER RULE 24 OF THE TRIBUNAL RULES 1963, WE RECALL THIS EX-PATE TRIBUNA L ORDER AND FIX THEE APPEAL FOR HEARING ON 17 TH JANUARY 2013. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED TO THE ASSESSEE. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING ITSELF I.E. 07.12.2012. 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 M.A.NO. 192 /AHD/2012 3 1. DATE OF DICTATION 10/12/2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11/12/2012OTHER 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 07/12/2012 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 13/1 2/2012 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. .