Rajni M.Patel, Ahmedabad V. The Dy.CIT.,Circle-9, Ahmedabad

MA 226/AHD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6116 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 25-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DIPAK SONI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND T.K. SHARMA, JUDICIAL MEMBER) MA NO.226/AHD/2010 IN IT(SS)A NO.31/AHD/2010 [BLOCK PERIOD 01.04.1985 TO 31.3.1995 & 01.04.1995 TO 21.9.1995] M/S.RAJNIKANT M. PATEL 23/234, SABANDH TWINS BEHIND GURUDWARA THALTEJ, AHMEDABAD. VS. DCIT, CIR.9 AHMEDABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI DIPAK SONI REVENUE BY : SHRI K. MADHU SUDAN O R D E R PER G.D. AGARWAL, VICE-PRESIDENT : BY THIS MISC. APPLICATION THE ASSESSEE HAS REQUESTED FOR RECALLING THE ORDER OF T HE ITAT PASSED IN IT(SS)A.NO.31/AHD/2008. 2. AT THE TIME OF HEARING BEFORE US, IT WAS STATED BY THE ASSESSEES COUNSEL THAT THE APPEAL WAS FIXED FOR HEARING BEFORE ITAT O N 27-9-2010. HOWEVER, BY MISTAKE HE HAD NOTED THE DATE IN HIS DIARY AS 29-9- 2010 AND THEREFORE COULD NOT APPEAR ON 27-9-2010. HE ALSO STATED THAT THE ASSES SEE IS INTERESTED IN PROSECUTING THE APPEAL AND IF ONE MORE OPPORTUNITY IS ALLOWED, THE ASSESSEE WILL MAKE PROPER REPRESENTATION IN THIS MATTER. THE LEA RNED DR, ON THE OTHER HAND, RELIED UPON THE ORDER OF THE ITAT. CONSIDERING TH E FACTS AND CIRCUMSTANCES OF THE CASE AND ARGUMENTS OF BOTH THE SIDES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM APPEARING BE FORE THE ITAT ON THE DATE OF HEARING I.E. 29-9-2010. WE THEREFORE RECALL THE ORDER DATED 27-9-2010 OF THE ITAT IN IT(SS)NO.31/AHD/2010 AND DIRECT THE REGISTR Y TO RE-FIX THE APPEAL FOR HEARING AFRESH ON 26 TH MAY, 2011. 3. IN RESULT, THE MA FILED BY THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN OPEN COURT ON 11TH MARCH, 2011 SD/- SD/- (T. K. SHARMA) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 11-03-2011 MA NO.226/AHD/2010 -2- 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