Rajkot District Co. Op. Bank Ltd., RAJKOT-GUJARAT V. The Assistant Commissioner of Income Tax, Circle-2, RAJKOT-GUJARAT

MA 20/RJT/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9564 (ITAT-RAJKOT)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-10-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 25-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: A D VYAS

Judgement Text

: : IN THE INCOME TAX APPELLATE TRIBUNAL: RAJKOT BENCH: RAJKOT . .. . . . . . . .. . . . . . # # # # BEFORE SHRI T. K. SHARMA JM AND SHRI D. K. SRIVASTA VA AM M.A. NO. 20/RJT/2012 (ARISEN OUT OF ORDER IN ITA NO.1214/RJT/2010) / ASSESSMENT YEAR 2007-08 RAJKOT DISTRICT CO OPERATIVE BANK LTD., V. THE ASSTT. CIT SAHYOG:, DHEBAR ROAD, RAJKOT CIRCLE-II, RAJK OT PAN: AAAAR0564K DATE OF HEARING: 04.10.2012 DATE OF PRONOUNCEMENT: 05.10.2012 FOR THE ASSESSEE: MS. A D VYAS FCA FOR THE REVENUE: AVINASH KUMAR DR / // / ORDER . .. . . . . . /D. K. SRIVASTAVA: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION SEEKING RESTORATION OF IT S APPEAL BEARING ITA NO.1214/RJT/2010) FOR ASSESSMENT YEAR 2007-08, WHIC H WAS EARLIER DISMISSED BY THIS TRIBUNAL ON 30-03-2012 FOR WANT OF PROSECUTION BY THE ASSESSEE. 2. IN SUPPORT OF THE MA, THE LD. AUTHORIZED REPRESE NTATIVE FOR THE ASSESSEE FAIRLY SUBMITTED THAT THE NOTICE OF HEARING FIXING THE APPEAL FOR HEARING ON 16-03- 2012 WAS RECEIVED IN HER OFFICE BUT SHE COULD NOT T URN UP AT THE TIME OF HEARING DUE TO SOME COMMUNICATION GAP. SHE SUBMITTED THAT THE A SSESSEE IS NOWHERE RESPONSIBLE FOR NON-APPEARANCE BEFORE THIS TRIBUNAL . SHE ALSO SUBMITTED THAT THE ASSESSEE IS INTERESTED TO PURSUE ITS APPEAL. 3. WE HAVE HEARD BOTH THE PARTIES. THE LD. AUTHORIZ ED REPRESENTATIVE FOR THE ASSESSEE HAS ACCEPTED THAT NON-APPEARANCE IN ENTERI NG APPEARANCE BEFORE THE TRIBUNAL AT THE TIME OF HEARING WAS BECAUSE OF THE SOME GENUINE COMMUNICATION GAP IN HER OFFICE. WE DO NOT THINK THAT THE ASSESSE E SHOULD SUFFER FOR THAT REASON. IN THIS VIEW OF THE MATTER, THE EX-PARTE ORDER PASSED BY THIS TRIBUNAL ON 16-03-2012 IS HEREBY RECALLED AND CONSEQUENTLY THE APPEAL FILED B Y THE ASSESSEE BEARING ITA NO.1214/RJT/2010 STANDS RESTORED. HEARING OF THE AP PEAL IS FIXED ON 16-10-2012. BOTH THE PARTIES HAVE BEEN DIRECTED TO ENTER APPEAR ANCE ON 16-10-2012 WITHOUT WAITING FOR ANY NOTICE FROM THIS TRIBUNAL. M.A. FI LED BY THE ASSESSEE IS ALLOWED. ( * 05.10.2012 ( ORDER PRONOUNCED ON 05.10.2012 SD/- SD/- ( . . / T. K. SHARMA) ( .. / D. K. SRIVASTAVA) /JUDICIAL MEMBER / ACCOUNTANT MEMBER /RAJKOT: 05-10-2012 NVA/- 2 M A 20/RJT/2012 ( (( ( -. -. -. -. /. /. /. /. / COPY OF ORDER FORWARDED TO:- 1.2 / APPELLANT- RAJKOT DISTRICT CO OPERATIVE BANK LTD ., RAJKOT 2 -42 / RESPONDENT- THEASSTT. COMMISSIONER OF INCOME-TAX , CIR.-II, RAJKOT 3. 8 / CONCERNED CIT 4. 8- / CIT (A 5. . -, , / DR, ITAT, RAJKOT 6. / GUARD FILE / BY ORDER TRUE COPY. SENIOR PRIVATE SECRETARY, ITAT , RAJKOT