Gajanand Corporation, Ahmedabad V. The Income tax Officer,Ward-9(2), Ahmedabad

MA 21/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6799 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 14-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: M G PATEL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , , , , !'# !'# !'# !'#, , , , $ $ $ $ % &' ( % &' ( % &' ( % &' ( , , , , ) ) ) ) & # & # & # & # BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND BHAVNESH SAINI, JUDICIAL MEMBER MA NO.21/AHD/2011 IN ITA NO.214/AHD/2008 [ASSTT.YEAR : 2004-2005] M/S.GAJANAND CORPORATION 16-SAYONA BUNGLOWS, VIBHAG-II R.C.TECHNICAL ROAD GHATLODIYA, AHMEDABAD. /VS. ITO, WARD-9(2) AHMEDABAD. ( (( (+, +, +, +, / APPELLANT) ( (( (-.+, -.+, -.+, -.+, / RESPONDENT) /0 1 2 &/ ASSESSEE BY : SHRI M.G. PATEL ) 1 2 &/ REVENUE BY : SHRI B.L.YADAV 4 5 1 06/ DATE OF HEARING : 12 TH AUGUST, 2011 789 1 06/ DATE OF PRONOUNCEMENT : 12 TH AUGUST, 2011 &' / O R D E R PER G.D. AGARWAL, VICE-PRESIDENT : BY THIS MISC. APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLI NG OF THE ORDER OF THE ITAT IN ITA NO.214/AHD/2008 DATED 4-1-2011. 2. AT THE TIME OF HEARING BEFORE US, IT IS STATED B Y THE LEARNED COUNSEL, SHRI MANUBHAI G. PATEL THAT THE ASSESSEE HAS ENGAGE D HIM FOR APPEARING IN THE APPEAL BEFORE THE ITAT. THAT THE APPEAL WAS FIXED FOR HEARING ON 4-1-2011, HOWEVER, ON 3-1-2001 HE RECEIVED A MESSAG E ABOUT SUDDEN AND SERIOUS ILLNESS OF HIS NEAR RELATIVE AT PRATAPNAGAR , TALUKA: JETPUR PAVI, DIST. BARODA, WHICH IS 200 KMS. AWAY FROM AHMEDABAD . THEREFORE, HE MA NO.21/AHD/2011 -2- HAD TO RUSH FOR PRATAPNAGAR IN EARLY MORNING OF 4-1 -2011 AND THEREFORE COULD NOT APPEAR ON THE DATE OF HEARING ON 4-1-2011 . IN SUPPORT OF THIS CONTENTION HE ALSO FURNISHED AFFIDAVIT AFFIRMING TH E ABOVE FACTS. HE HAS STATED THAT THE ASSESSEE IS INTERESTED IN PROSECUTI NG THE APPEAL AND THEREFORE ONE MORE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE SHOULD BE ALLOWED. THE LEARNED DR, ON THE OTHER HAND, RELIED UPON THE ORDER OF THE ITAT. 3. AFTER CONSIDERING THE FACTS AND CIRCUMSTANCES AN D ARGUMENTS OF BOTH THE SIDES, WE ARE OF THE OPINION THAT THE ASSE SSEE WAS PREVENTED BY REASONABLE CAUSE FROM APPEARING BEFORE THE ITAT ON THE DATE OF HEARING. WE THEREFORE RECALL THE ORDER OF THE ITAT IN ITA NO .214/AHD/2008 AND DIRECT THAT THE APPEAL WOULD BE HEARD AFRESH ON 19 TH NOVEMBER, 2011. THE DATE OF HEARING IS INTIMATED TO THE PARTIES IN THE OPEN COURT. 4. IN RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 12 TH AUGUST, 2011 SD/- SD/- ( % &' ( % &' ( % &' ( % &' ( /BHAVNESH SAINI) ) ) ) ) /JUDICIAL MEMBER ( . .. . . .. . G.D. AGARWAL) !'# !'# !'# !'# /VICE-PRESIDENT PLACE : AHMEDABAD DATE : 12-08-2011 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