Shri Laljibhai Khimjibhai Patel, Bhuj V. The Assistant Commissioner of Income Tax, Central Circle-2, RAJKOT-GUJARAT

MA 24/RJT/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9190 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-09-2012
• Assessment Year: 2001-2002
• Appeal Filed On: 07-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: ANKIT M TALSARIA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. BEFORE SHRI T. K. SHARMA, JM AND SHRI D. K. SRIVASTA VA, AM MA NOS. 24 TO 27/RAJ/2011 ARISING OUT OF ITA NOS. 712 TO 715/RJT-2010 .(AY.2005-06 TO 2007-08) SHRI LALJIBHAI KHIMJIBHAI PATEL, AMRUT NIVAS, COLLEGE ROAD, NEAR JAYNAGAR BUS-STOP, BHUJ PAN:ABRPP0212F ( / APPLICANT) VS. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAJKOT / RESPONDENT / APPLICANT BY SHRI ANKIT M TALSARIA / RESPONDENT BY SHRI. AVINASHKUMAR $ / DATE OF HEARING 28-09-2012 $ / DATE OF PRONOUNCEMENT 28.09.2012 / / / / ORDER $ $$ $. .. . . . . . , , , , / T. K. SHARMA, J. M. THESE MAS FILED BY THE ASSESSEE SEEKING RESTORATION OF THE APPEALS FILED BY HIM TO THE CAUSE LIST. 2. THE APPEALS FILED BY THE ASSESSEE WERE FIXED FOR HE ARING ON 14.9.2010. ON THE DATE FIXED FOR HEARING NEITHER A SSESSEE WAS PRESENT BEFORE THE TRIBUNAL NOR ANY APPLICATION FOR ADJOURN MENT WAS RECEIVED ON BEHALF OF THE ASSESSEE. THEREFORE, THE BENCH PROCEEDED TO DISMISS THE MA NOS. 24 TO 27/RAJ/2011 2 APPEALS FILED BY THE ASSESSEE FOR WANT OF PROSECUTION ON T HE GROUND THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEALS F ILED BY HIM. 3. THE LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AP PEARED BEFORE US AND SUBMITTED THAT THE APPEALS FILED BY TH E ASSESSEE WAS FIXED FOR HEARING ON 24.08.2010. ON 24.08.2010, AT THE RE QUEST OF THE ASSESSEES COUNSEL THESE APPEALS WERE ADJOURNED TO 14.09.20 10 BUT DUE TO INADVERTENT MISTAKE ON THE PART OF THE CLERK OF THE ADVOCATE OF THE ASSESSEE, THE DATE 14.9.2010 COULD NOT BE COMMUNICATED TO THE ADVOCATE OF THE ASSESSEE AND HENCE HEARING OF THESE APPEALS REMAI NED UNATTENDED. THEREFORE, THE LD.AR OF THE ASSESSEE SUBMI TTED THAT DUE TO THE MISTAKE COMMITTED BY THE ADVOCATE OR HIS CLERK, THE A SSESSEE SHOULD NOT SUFFER AND HENCE REQUESTED THAT THE ORDER PASSED B Y THE HONBLE TRIBUNAL DISMISSING THE APPEALS OF THE ASSESSEE EX-PARE BE RECALLED AND ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE. 4. THE LD. DR DID NOT OBJECT SERIOUSLY TO THE PRAYER M ADE BY THE LD.AR. 5. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE REASONS ADVANCED BY THE LD.AR FOR NON-APPEARANCE FOR HEARING OF THE A PPEALS ON 14.9.2010 AND RECALL OF THE EX-PARTY ORDER DATED 14.9.2010 DIS MISSING THE APPEALS EX-PARTE FOUND TO BE GENUINE. THEREFORE, WE RECALL OUR ORDER DATED 14.9.2010 DISMISSING THE APPEALS EX-PARTY AND DIRECT TH E REGISTRY TO FIX THE APPEALS FOR HEARING ON 22.11.2012. SINCE BOTH THE PAR TIES WERE PRESENT AT THE TIME OF PRONOUNCEMENT OF DATE FIXING THE APPEAL S FOR HEARING ON 22.11.2012 NO FRESH NOTICE FOR HEARING WOULD BE SENT TO THE PARTIES. MA NOS. 24 TO 27/RAJ/2011 3 6. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 28 TH SEPT 2012. SD SD (D . K.SRIVASTAVA) (T. K. SHARMA) / ACCOUNTANT MEMBER /JUDICIAL MEMBER -/ ORDER DATE 28.9.2012. /RAJKOT SRL / / / / 0/ 0/ 0/ 0/ / COPY OF ORDER FORWARDED TO:- 1. / APPLICANT- 2. / RESPONDENT- 3. 5 / CONCERNED CIT. 4. 5- / CIT (A), 5. / , , / DR, ITAT, RAJKOT 6. / GUARD FILE. / BY ORDER , TRUE COPY SENIOR PRIVATE SECRETARY , INCOME TAX APPELLATE TRIBUNAL, RAJKOT.