Smt. Rasilaben Natwarsinh Chauhan, SILVASSA V. The Income tax Officer, Ward-3, Vapi

MA 216/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5869 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 04-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N L AGARWALA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI T.K.SHARMA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER DATE OF HEARING: 14-12-10 DRAFTED ON: 14-12-10 M.A. NO.216AHD/2010 (ARISING OUT OF ITA NO.1157 /AHD/2010) ASSESSMENT YEAR :2005-06 SMT. RASILABEN R. CHAUHAN PROP. MARUTI STOINE WORKS, SHEETAL BAR & RESTAURANT,NAROLI, SILVASSA. VS. INCOME TAX OFFICER, WARD-3 INCOME TAX OFFICE, VAPI. PAN/GIR NO. : ABZPC 8545 Q (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI S. N.L AGARWALA RESPONDENT BY: SHRI ROHIT MEHRA, SR. D.R. O R D E R PER N.S.SAINI , ACCOUNTANT MEMBER :- THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 2-7-2010 PA SSED IN ITA NO.1157/AHD/2010 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE H AS STATED THAT THEASSESSEE HAS NOT CHANGED ITS ADDRESS AS GIVEN IN FORM NO,.36 OF THE APPEAL MEMO. THE ORDER OF THE TRIBUNAL DATRED 2 -7-2010 DISMISSING THE APPEALOF THE ASSESSEE HAS BEEN SERVE D ON THE ASSESSEE ON THE VERY SAME ADDRESS MENTIONED IN THE APPEAL MEMO. THE ASSESSEE DID NOT RECEIVED THE NOTICE OF HEARING OF THE APPEAL - 2 - BYTHE TRIBUNAL AT THE ABOVE ADDRESS DUE TO SOME MIS UNDERSTANDING OF POSTAL AUTHORITIES AND THEREFORE WAS NOT PRESENT IN THE COURT ON THE DATE OF HEARING FIXED FOR THE APPEAL. IN THE CI RCUMSTANCES,IT HAS BEEN PRAYED THAT FOR THE INTEREST OF JUSTICE TH E ORDER OF THE TRIBUNAL DATED 2-7-2010 DISMISSING THE APPEAL OF TH E ASSESSEE FOR NOT BEING PRESENT ON THE DATE OF HEARING BE RECALLE D AND THE APPEAL BE HEARED ON MERITS AND THEREAFTER BE DISPOSED OF A CCORDINGLY. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OBJECTION TO RECALLING THE ORDER OF THE TRIBUNAL DA TED 2.7.2010 AND HEARING THE APPEAL OF THE ASSESSEE ON MERITS. 4. AFTER HEARING THE RIVAL SUBMISSION AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THERE WAS A SUFFI CIENT AND REASONABLE CAUSE FOR THE ASSESSEE FOR NOT BEING PRE SENT FOR HEARING OF ITS APPEAL ON THE DATE FIXED FOR HEARING. THEREF ORE, WE RECALL OUR ORDER DATED 2-7-2010 AND FIX THE APPEAL FOR HEA RING ON 11.01.2011. BOTH THE PARTIES ARE INFORMED IN COURT AND THE NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH TH E PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING IN THE PRESENCE OF THE PARTIES ON 10-12-2010. SD/- SD/- ( T.K. SHARMA ) ( N .S. SAINI ) JUDICIAL MEMBER ACCOUNTAN T MEMBER AHMEDABAD: ON THIS 10 TH DAY OF DECEMBER, 2010 PATKI - 3 - COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)- 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD DATE INITIALS 1. DRAFT DICTATED ON 10-12-10 ----------- ----- 2. DRAFT PLACED BEFORE AUTHORITY 10-12-10 - --------------- 3. DRAFT PROPOSED & PLACED ----- ---------JM BEFORE THE SECOND MEMBER 10-12-10 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 10-12-10 ------------------ 5. APPROVED DRAFT COMES TO P.S 10-12-10 -------------------- 6. KEPT FOR PRONOUNCEMENT ON 10-12-10 -------------------- 7. FILE SENT TO THE BENCH CLERK 15-12- 10 --------------------- 8. DATE ON WHICH FILE GOES TO THE A.R. --- ----------------- 9. DATE OF DISPATCH OF ORDER ---------- ------ ------------------