M/s. Laxmi Steel(Erstwhile M/s. Laxmi Traders), Baroda V. The Income tax Officer, Ward-5(4), Baroda

MA 233/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4676 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2002-2003
• Appeal Filed On: 07-07-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K MADHUSUDAN SRDR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES D, AHMEDABAD BEFORE S/ SHRI MAHAVIR SINGH , JUDICIAL MEMBER, & SH RI D.C.AGARWAL , ACCOUNTANT MEMBER M.A.NO. 2 33 /AHD/200 9 (ARISING OUT ITA NO.627/AHD/2006 ASSESSMENT YEAR: 2002-03 DATE OF HEARING: 11.6.10 DRAFTED: 11.6.10 M/S. LAXMI STEEL (ERSTWHILE M/S. LAXMI TRADERS) C/O N.M. VAIDYA (ADVOCATE) C 105 PRESTIGE COMPLEX, OPP. SURAJ PLAZA, SAYAJIGUNJ, VADODARA PAN NO.AAAFL8672N VS. INCOME TAX OFFICER WARD- 5 (4) VADODARA 5 TH FLOOR, AAYAKAR BHAVAN RACE COURSE, VADODARA, (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : WRITTEN SUBMISSION RESPONDENT BY: SHRI K. MADHUSUDAN, SR-DR ORDER PER MAHAVIR SINGH, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE HAS REQUESTED FOR RECALLING OF TRIBUNALS ORDER IN ITA NO.627/AHD/2006 DATED 19-02-2009 PASSED EXPARTE IN THE ABSENCE OF THE ASS ESSEE AND WITHOUT CONSIDERING WRITTEN SUBMISSIONS. 2. THE ASSESSEE AGAIN FILED WRITTEN SUBMISSIONS S TATING THAT THE APPEAL WAS FIXED FOR HEARING ON 05-02-2009, BUT THE ASSESSEE C OULD NOT ATTEND AND FILE WRITTEN SUBMISSIONS VIDE COURIER RECEIPT NO. 11939 DATED 04-02-2009 SENT THROUGH SHREE ANJANI COURIER SERVICES, WHICH WAS RE CEIVED BY THE REGISTRY OF TRIBUNAL ON 05-02-2009 AT 10:30 A.M. AS IS EVIDENCE D FROM THE COURIER RECEIPT. ACCORDINGLY, THE ASSESSEE IN ITS SUBMISSION FURTHER STATED THAT THE MATTER WAS DECIDED EX-PARTE AND BY APPLYING MULTIPLAN EVEN THO UGH THE ASSESSEE HAS FILED WRITTEN SUBMISSIONS. IN VIEW OF THESE FACTS, THE A SSESSEE FURTHER STATED THAT FOR 2 LAST SEVERAL YEARS FIRMS BUSINESS IS CLOSED AND PA RTNERS ARE FACING FINANCIAL CONSTRAINT AND EVEN UNABLE TO SPEND FOR PROFESSIONA L FEES ALSO. ACCORDINGLY, IT WAS PRAYED THAT IN THE INTEREST OF JUSTICE THE MATT ER MAY BE DECIDED CONSIDERING THE FACTS AND CIRCUMSTANCES. 3. AFTER HEARING THE LEARNED SR. DR, WE FIND THAT T HERE IS A REASONABLE CAUSE FOR NOT ATTENDING AND MOREOVER THE ASSESSEE HAS FIE LD WRITTEN SUBMISSIONS, REQUESTING FOR DECIDING THE ISSUE ON THE BASIS OF T HE SAME. ACCORDINGLY, WE RECALL THE ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL IN REGULAR COURSE. 4. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 /06/2010. SD/- SD/- ( D.C.AGARWAL ) ( MAHAVIR SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE : 11/06/2010 ANKIT* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-XXI, AHMEDABAD 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE (IN DUPLICATE) BY ORDER, DR / AR, ITAT, AHMEDABAD