Project Technologists Pvt.Ltd., Baroda V. The Income tax Officer, Ward-4(2), Baroda

MA 27/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9226 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 06-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA
• Assessee Lawyers: NIMISH VAYAWALA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER A ND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO.27/AHD/2012 IN I.T.A. NO. 2763/AHD/2011 (ASSESSMENT YEAR 2005-06) M/S. PROJECT TECHNOLOGIES P. LTD., 108, SPENDTHA, OPP. PIZA HUT, RACE COURSECIRCLE, BARODA-390007 VS. ITO, WARD 4(2), BARODA PAN/GIR NO. : AABCP2644K (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI NIMISH VAYAWALA, AR RESPONDENT BY: SHRI Y P VERMA, SR.DR DATE OF HEARING: 05.10.2012 DATE OF PRONOUNCEMENT: 05.10.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF AN EX-PARTE TRIBUNAL ORDER DATED 09.01.20 12. IT WAS SUBMITTED IN THE MISCELLANEOUS APPLICATION BY THE ASSESSEE THAT THE ADVOCATE OF THE ASSESSEE COMPANY MR. NIMISH VAYAWALA WAS AUTHORIZED TO APPEAL BEFORE THE TRIBUNAL ON BEHALF OF THE ASSESSEE AND HE TRIED TO REACH THE TRIBUNAL BUT WAS LATE BY 15 MINUTES BUT BY THE TIME HE REACH ED, THE APPEAL WAS ALREADY HEARD AND HENCE, THERE WAS REASONABLE CAUSE FOR NON APPEARANCE. 2. UNDER THESE FACTS, WE ARE SATISFIED THAT THE ON APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING WAS BECAU SE OF REASONABLE M.A.NO.27 /AHD/2012 2 CAUSE AND HENCE, AS PER RULE 24 OF THE APPELLATE TR IBUNAL RULES 1963, WE RECALL THIS EX-PARTE TRIBUNAL ORDER AND FIX THE APP EAL FOR HEARING ON 04.12.2012. SINCE THE DATE OF HEARING WAS PRONOUNC ED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISS UED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUMAR SHRAWAT) (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 09/10/12 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 10/10/12.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 5/10/12 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.12/10 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 12/10/2012 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. .