M/s. H.K. Dave Ltd., Bhavnagar V. The Income tax Officer, Ward-1, Bhavnagar

MA 211/AHD/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7908 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 23-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE SHRI D. K. TYAGI, JM AND SHRI A. MOHAN ALAN KAMONY, AM) M. A. NO.211/AHD/2010 ((IN ITA NO.1049/AHD/2006 AY: 2001-02) M/S. H. K. DAVE LTD., NR. NARSHI BAVA GAMTHIYAWALA, KHAR GATE, BHAVNAGAR 364 002 PA NO. AAACH 5397 L VS THE TRO, RANGE- 1, BHAVNAGAR (APPLICANT) (RESPONDENT) APPLICANT BY SHRI TUSHAR P. HEMANI, AR RESPONDENT BY SHRI RAHUL KUMAR, SR. DR DATE OF HEARING: 20-04-2012 DATE OF PRONOUNCEMENT: 20-04-2012 ORDER PER A. MOHAN ALANKAMONY : THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALLING OF THE O RDER OF THE TRIBUNAL IN ITA NO.1049/AHD/2006 DATED 05-12-2008 WHICH WAS PASSED EX- PARTE. 2. THE LEARNED AR HUMBLY SUBMITTED THAT ON THE EARL IER OCCASION THE ASSESSEE OR ITS REPRESENTATIVE COULD NOT REPRES ENT ON THE DATE OF HEARING SINCE THE ASSESSEE WAS NOT IN RECEIPT OF TH E NOTICE AS IT HAD TO SHIFT THE PREMISES DUE TO ACTION TAKEN BY STATE BANK OF INDIA UNDER THE SECURITIZATION & RECONSTRUCTION OF FINANCIAL AS SETS & ENFORCEMENT OF SECURITY INTEREST ACT, 2002. THE LEA RNED AR FURTHER MA NO.211/AHD/2010 (IN ITA NO.1049/AHD/2006 AY: 2001-02 M/S. H. K, DAVE LTD. VS TRO, RANGE-1, BHAVNAGAR 2 PRAYED THAT AN OPPORTUNITY MAY BE GRANTED TO THE AS SESSEE TO REPRESENT ITS CASE. 3. THE LEARNED DR VEHEMENTLY OPPOSED TO THE SUBMIS SIONS OF THE LEARNED AR. 4. WE HAVE HEARD THE RIVAL SUBMISSION AND PERUSED T HE MATERIALS ON RECORD. FROM THE FACTS OF THE CASE IT IS APPAREN T THAT THE ASSESSEE HAD REASONABLE CAUSE FOR NOT BEING PRESENT BEFORE T HE TRIBUNAL AT THE TIME OF HEARING. THEREFORE, IN THE INTEREST OF JUST ICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 05-12-2008 AND FIX THE CASE FOR FRESH HEARING ON 27-06-2012. SINCE, THE DATE OF HEARING I S ANNOUNCED IN THE OPEN COURT, NO NOTICE IS REQUIRED TO BE SERVED ON THE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20-04-2012. SD/- SD/- (D.K. TYAGI) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - MA NO.211/AHD/2010 (IN ITA NO.1049/AHD/2006 AY: 2001-02 M/S. H. K, DAVE LTD. VS TRO, RANGE-1, BHAVNAGAR 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD