Shri Ashok R.Gupta, Baroda V. The ACIT.,Cent.Circle-2, Baroda

MA 195/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5107 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 11-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANISTA
• Keywords: Rectification of order; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI A.N. PAHUJA, ACCOUNTANT MEMBER M.A.NO.195/AHD/2009 (ARISING OUT WITH IT(SS)A NO.21/AHD/2006 BLOCK PERIOD : 1-4-95 TO 2-7-02 DATE OF HEARING:8.10.10 DRAFTED:8.106 .10 SHRI ASHOK R GUPTA, 26-A, ABHAY BUNGLOW, NR. BMC WARD OFFICE, OLD PADRA ROAD, BARODA PAN NO.ACYPG8618A V/S . ACIT, CENTRAL CIRCLE-2, AAYAKAR BHAVAN, BARODA (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SMT. URVASHI SHODHAN, AR RESPONDENT BY:- SHRI R.K. DHANISTA, DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE HAS REQUESTED FOR RECTIFICATION OF MISTAKE ARISING OUT IT(SS)A NO .21/AHD/2006 DATED 19-02-2009. 2. WE FIND THAT TRIBUNAL HAS DISMISSED THE ASSESSEE S APPEAL FOR NON- PROSECUTION AND NOW GOING THROUGH THE APPLICATION, WE FIND THAT THERE IS REASONABLE CAUSE FOR NON-APPEARANCE AND ACCORDINGLY WE RE-CALL THE ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL IN REGULAR COURSE. 3. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 08 /10/2010 SD/- SD/- (A.N. PHAUJA) (MAH AVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 08/10/2010 MA NO.195/AHD/2009 (A/O IT(SS)A NO.21/AHD/06) SH. ASHOK R GUPTA V. ACIT, CC-2 BRD PAGE 2 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-IV, AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD