Smt. Ansuyaben G.Kachhadia, Vapi V. The ACIT.,Vapi Circle, Vapi

MA 206/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7648 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 24-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMIR TEKRIWALSR
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , . .!'#$, % & BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER MA NO.206/AHD/2011 (IN ITA NO.2281/AHD/2009) ( ' ( ' ( ' ( ' ( / / / / ASSESSMENT YEAR : 2005-06 ) ANSUYABEN G.KACHHADIA PROP.OF DAMAN GANGA STEEL 125/126, OPP.SHIVSENA OFFICE SILVASSA ROAD, VAPI ' ' ' ' / VS. THE ASST.CIT VAPI CIRCLE VAPI * % ./+, ./ PAN/GIR NO. : AJGPK2891C ( APPLICANT ) .. ( RESPONDENT ) APPLICANT BY : SHRI RAJESH M.UPADHYAY RESPONDENT BY : SHRI SAMIR TEKRIWAL,SR.D.R. '- . /%/ // / DATE OF HEARING : 02/03/2012 0'( . /% / DATE OF PRONOUNCEMENT : 23/03/2012 1/ O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 14 TH SEPTEMBER-2011 PASSED BY THE ITAT AHMEDABAD BENCH A IN ITA NO.2281/AHD/2009 FOR A. Y. 2005-06. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUB MITTED VIDE PARA-3 AS UNDER:- [3] IT IS RESPECTFULLY SUBMITTED THAT I, THE UNDE RSIGNED, THE APPELLANT HAVE SENT ADJOURNMENT APPLICATION ON DT. 13/9/2011 THROUGH MY A.R. AT VALSAD SHRI B.H. SHASTRI WHO ARR ANGED TO SEND MA NO. 206/AHD/2011 (IN ITA NO.2281/AHD/2009) ANSUYABEN G.KACHHADIA ASST.YEAR 2005-06 - 2 - IT TO THE ITAT, AHMEDABAD ON THE SAME DATE THROUGH SPEED POST [EX.2 & 3] THE SAID ADJOURNMENT PETITION WAS DULY DELIVERED I N THE OFFICE OF THE ITAT ON DT. 14/9/2011. COPY OF THE S AID PETITION ATTACHED AT EX.-1 AND SPEED POST RECEIPT IS AT EX.- 2. BUT IT MAY POSSIBLE THAT THE SAID PETITION MAY BE RECEIVED BY THE BENCH AFTER ITS NORMAL FUNCTIONING HOURS. 2. WE HAVE HEARD THE PARTIES. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT BENCH A AHMEDABAD PASSED IN ITA NO.2281/AHD/2009 DATED 14/0 9/2011 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEA L ON 11/4/2012 IN THE LIGHT OF THE UNDERTAKING GIVEN BY THE LD.AR MR.RAJE SH M.UPADHYAY THAT HE SHALL PROMPTLY COMPLY WITH THE APPELLATE PROCEED INGS AND APPEAR BEFORE THE TRIBUNAL, SO THAT THIS APPEAL SHOULD BE DECIDED EARLIEST POSSIBLE. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- S D/- ( . .!'#$ ) ( ) % ( A.K. GARODIA ) ( M UKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 23/ 03 /2012 MA NO. 206/AHD/2011 (IN ITA NO.2281/AHD/2009) ANSUYABEN G.KACHHADIA ASST.YEAR 2005-06 - 3 - 2/..', .'../ T.C. NAIR, SR. PS 1 . 34 5 4( 1 . 34 5 4( 1 . 34 5 4( 1 . 34 5 4(/ COPY OF THE ORDER FORWARDED TO : 1. *6 / THE APPLICANT. 2. 37*6 / THE RESPONDENT. 3. 8 / CONCERNED CIT 4. 8() / THE CIT(A)-XI, AHMEDABAD 5. 4;! 3' , , / DR, ITAT, AHMEDABAD 6. !$ <- / GUARD FILE. 1' 1' 1' 1' / BY ORDER, 74 3 //TRUE COPY// = == =/ // / + + + + ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION..2.3.12 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 5.3.12 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 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 26.3.12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .26.3.12 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