Smt. Shardaben K.Mody, Valsad V. The Income tax Officer, Ward-4, Valsad

MA 196/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7935 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1999-2000
• Appeal Filed On: 24-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A. NOS. 196, 197 & 203/AHD/2011 I.T.A. NOS.3610 & 3611 / AHD/2007 & 4086/AHD/2008 (ASSESSMENT YEARS 1999-2000, 2001-02 & 2005- 06 RESPECTIVELY) SMT. SHARDABEN K MODY, PROP. OF GANESH HALL & DECORATORS, NANI MEHETWAD, VALSAD-396001 VS. ITO, WARD 4, VALSAD PAN/GIR NO. : ABGPM6227Q (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI RAJESH M UPADHYAY, AR RESPONDENT BY: SHRI SAMIR TEKRIWAL, SR. DR DATE OF HEARING: 02.03.2012 DATE OF PRONOUNCEMENT: 13.04.2012 O R D E R PER SHRI A. K. GARODIA, AM:- ALL THESE THREE MISCELLANEOUS APPLICATIONS ARE FIL ED BY THE ASSESSEE SEEKING RECALL OF EX-PARTE COMBINED TRIBUNAL ORDER DATED 28.09.2011. IT HAS BEEN SUBMITTED IN THESE THREE MISCELLANEOUS APP LICATIONS THAT THE ASSESSEE HAS SENT ADJOURNMENT APPLICATION DATED 20. 09.2011 THROUGH SPEED POSTS TO THE TRIBUNAL AND THE SAME WAS DELIVE RED TO THE OFFICE OF THE TRIBUNAL ON 21.09.2011. IT IS FURTHER SUBMITTED TH AT THE DATE OF HEARING FIXED WAS 28.09.2011 BUT IN THE IMPUGNED TRIBUNAL O RDER, THERE IS NO MENTION REGARDING THIS ADJOURNMENT APPLICATION. IT IS NOTED IN THE IMPUGNED TRIBUNAL ORDER THAT THERE IS NO APPLICATIO N SEEKING ADJOURNMENT M.A.NO.196, 197 & 203 /AHD/2011 2 OF HEARING. IT IS SUBMITTED THAT SINCE THE ADJOURN MENT APPLICATION WAS NOT PUT BEFORE THE BENCH, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED AND THE APPEAL BE DECIDED AFTER HEARING BOTH THE PARTIE S. 2. IN THE LIGHT OF THESE FACTS NOTED ABOVE, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARING OF THE ASSES SEE ON THE APPOINTED DATE OF HEARING AND HENCE, WE RECALL THIS EX-PARTE TRIBUNAL ORDER FOR ALL THE THREE YEARS. THE REGISTRY IS DIRECTED TO FIX THESE APPEALS FOR HEARING IN DUE COURSE. 3. IN THE RESULT, ALL THE THREE MISCELLANEOUS APPLI CATIONS OF THE ASSESSEE ARE ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUMAR SHRAWAT) (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 1. DATE OF DICTATION 30/3 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2/4.OTHER 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 13/4 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.13/4 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13/ 4/12 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. .