Akruti Dyeing & Printing Mills Pvt.Ltd., Surat V. The ACIT.,Circle-1, Surat

MA 251/AHD/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7911 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 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: 2003-2004
• Appeal Filed On: 23-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Assessee Lawyers: M J SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A.NO.251/AHD/2010 IN I.T.A. NO.3169/ AHD/2008 (ASSESSMENT YEAR 2003-04) AKURTI DYEING & PRINTING MILLS P. LTD., 49-50, GIDC PANDESARA, SURAT. VS. ACIT, CIRCLE 1, SURAT PAN/GIR NO. : AACCA0039N (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI M J SHAH, AR RESPONDENT BY: SHRI RAHUL KUMAR, SR. DR DATE OF HEARING: 20.04.2012 DATE OF PRONOUNCEMENT: 20.04.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 11.10.2010. IT IS SUBMITTED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION THAT NO N OTICE OF HEARING HAS BEEN SERVED ON THE ASSESSEE. ASSESSEE HAS ALSO FUR NISHED AN AFFIDAVIT IN SUPPORT OF THIS CONTENTION. UNDER THESE FACTS, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSE SSEE ON THE APPOINTED DATE OF HEARING AND, THEREFORE, AS PER RULE 24 OF T HE TRIBUNAL RULES 1963, THIS EX-PARTE TRIBUNAL ORDER HAS TO BE RECALLED AND HENCE, WE RECALL THE SAME AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 27 TH JUNE M.A.NO.251 /AHD/2010 2 2012. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED . 2. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 3. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (D. K. TYAGI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 3/5 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 4/5.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 20/4 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.4/5 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 4/ 5/12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .