Shri Ashokumar Laxminarayan Dave, Ahmedabad V. The Income tax Officer,Ward-11(3), Ahmedabad

MA 29/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8878 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 07-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER A ND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A.NO.29/AHD/2012 IN I.T.A. NO. 1341/ AHD/2011 (ASSESSMENT YEAR 2007-08) SHRI ASHOK KUMAR L DAVE, PROP. M/S. RAMKRISHNA MARBLE, D/403, SHANTINIKETAN, R-TAX COMPOUND, NEAR BAPUNAGAR, AHMEDABAD VS. ITO, WARD 11(3), AHMEDABAD PAN/GIR NO. : ACLPD7505Q (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI TUSHAR P HEMANI, AR RESPONDENT BY: SHRI D K SINGH, SR. DR DATE OF HEARING: 21.09.2012 DATE OF PRONOUNCEMENT: 28.09.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE REQUESTING TO RECALL EX-PARTE TRIBUNAL ORDER DATED 18.11.2011. 2. IT IS SUBMITTED BY THE ASSESSEE IN THE MISCELLAN EOUS APPLICATION THAT THE APPEAL WAS FILED ON 05.05.2011 AND THE HEA RING WAS FIXED FOR THE FIRST TIME ON 18.11.2011 AND THE ACCOUNTANT OF THE ASSESSEE RECEIVED THE NOTICE OF HEARING BUT BECAUSE OF OVERSIGHT AND INAD VERTENT MISTAKE, THE ACCOUNTANT OF THE ASSESSEE COULD NOT FORWARD THE NO TICE OF HEARING TO THE CONCERNED ADVOCATE AND, THEREFORE, THIS EX-PARTE TR IBUNAL ORDER SHOULD BE RECALLED BECAUSE THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE. M.A..NO.29 /AHD/2012 2 3. LD. D.R. OF THE REVENUE SUBMITTED THAT THERE IS NO REASONABLE CAUSE FOR NON APPEARANCE. 4. AFTER GOING THROUGH THE FACTS OF THE PRESENT CAS E, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND, THEREFORE, WE RECALL THIS EX-PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON06.11.2012. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 6. 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 24/09/2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 26/09/2012.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 28/09/2012 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.28/9/12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28/0 9/2012 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.