Dr. Sharad Shivshankar Vyas, Gandhinagar V. The Dy.CIT.,Circle-15, Gandhinagar

MA 195/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7598 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 21-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JANGID

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , !'# !'# !'# !'#, , , , $ $ $ $ . .. .% $% % $% % $% % $% , , , , &' ( &' ( &' ( &' ( & # & # & # & # BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER) MA NO.195/AHD/2011 IN ITA NO.1051/AHD/2009 [ASSTT.YEAR : 2001-2002] DR. SHARAD S. VYAS 185, CH-6, CROSS ROAD SECTOR 29 GANDHINAGAR. /VS. DCIT, CIR.15 GANDHINAGAR. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) ./ 0 1 &/ ASSESSEE BY : SHRI TEJ SHAH ( 0 1 &/ REVENUE BY : SHRI J.P. JANGID 3 0 /4'/ DATE OF HEARING : 3 RD FEBRUARY, 2012 5%6 0 /4'/ DATE OF PRONOUNCEMENT : 3 RD FEBRUARY, 2012 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: BY THIS MA, THE ASSESSEE HAS REQUESTED FOR RECALL OF THE EX PARTE ORDER OF THE TRIBUNAL IN ITA NO.1051/AHD/2009 DATED 8-11-2011. 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING, AS THERE WAS A BONA FIDE MISTAKE ON THE PART OF THE ADVOCATE OF THE ASSESSEE REGARDING THE CORRECT DATE OF HEARING BEFORE THE TRIBUNAL. THE LD. DR HAS OBJECTED TO THE REQUEST O F THE ASSESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FA CTS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARN ED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICI ENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX MA NO.195/AHD/2011 -2- PARTE ORDER OF THE TRIBUNAL IN ITA NO.1051/AHD/2009 DATE D 8-11-2011 IS RECALLED. THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT AS 9 TH APRIL, 2012. THERE IS NO NECESSITY FOR SERVING SEPARATE N OTICE FOR DATE OF HEARING ON THE PARTIES. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( .% $% /A.MOHAN ALANKAMONY) &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !'# !'# !'# !'# /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD