Ranjita Textile Processors, Jetpur V. The Income Tax Officer, Ward-1(1), RAJKOT-GUJARAT

MA 29/RJT/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1015 (ITAT-RAJKOT)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-08-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 04-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VILAS V SHINDE

Judgement Text

D , L IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. 2 . . 2 . . 2 BEFORE SHRI T. K. SHARMA JM AND SHRI D. K. SRIVASTAVA AM M. A . NO. 29/RJT/2013 (ARISEN OUT OF THE ORDER IN ITA NO.4 81 /RJT/201 2 ) RR R / ASSESSMENT YEAR 200 9 - 10 SHRI RANJITA TEXTILE PROCESSORS, JUNAGADH ROAD, B/H. LION SCHOOL, JETPUR. PAN : AA BCR0509H ( . / APPELLANT) THE INCOME - TAX OFFICER, WARD - 1 ( 1 ) , RAJKOT. NA. / RESPONDENT RREI / ASSESSEE BY SHRI CHETAN AGARWAL , CA. 1 I / REVENUE BY SHRI VILAS V. SHINDE , DR. I D / DATE OF HEARING 0 2 - 0 8 - 2013 I D / DATE OF PRONOUNCEMENT 02 - 08 - 2013 / ORDER . . , / T. K. SHARMA, J. M. : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER OF TRIBUNAL IN ITA NO.4 81 /RJT/201 2 FOR THE ASSESSMENT YEAR 2009 - 10 WHEREBY, THE APPEAL OF THE A SSESSEE IS DISMISSED FOLLOWING THE DECISION OF THE DELHI TRIBUNAL IN THE CASE OF MULTIPLAN INDIA LTD. 38 ITD 320 (DEL) AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKAJIRAO HOLKAR 223 ITR 480 (MP). 2. IN THIS MISCELLANEOUS APPLICATION, IT IS MENTIONED THAT ON THE DATE OF HEARING I.E. ON 21 - 03 - 2013, THE ASSESSEE WAS UNDER THE BONAFIDE UNDERSTANDING THAT APPEAL IS FIXED ON 08 - 04 - 2013 AND IN VIEW OF THAT, THERE WAS NO PRESENCE ON BEHALF OF ASSESSEE ON 21 - 03 - 2013. IT WAS FURTHE R SUBMITTED THAT THERE WAS NO INTENTION NOT TO REMAIN PRESENT IN PROCEEDINGS/HEARING FIXED ON 21 - 03 - 2013. THEREFORE, IN THE INTEREST OF JUSTICE, TRIBUNAL MAY RECALL ITS ORDER AND HEARD THE SAME ALONGWITH THE DEPARTMENT APPEAL BEARING NO.549/RJT/2012. THE DR APPEARED FOR THE REVENUE COULD NOT CONTROVERT THE AFORESAID SUBMISSION. 3. RIVAL SUBMISSIONS WERE CONSIDERED. AS PER LAW, CROSS APPEAL SHOULD BE FIXED AND HEARD ON THE SAME DATE. FURTHER, IT APPEARS THAT DUE TO BONAFIDE MISUNDERSTANDING, THE PROCEEDING S REMAINED UNATTENDED ON 21 - 03 - 2013. WE M A 29 - 201 3 2 THEREFORE, IN THE INTEREST OF JUSTICE, RECALL THE ORDER OF THE TRIBUNAL IN ITA NO.481/RJT/2012 AND DIRECT THE REGISTRY TO FIX THE APPEAL OF THE ASSESSEE AS WELL AS DEPARTMENT ON 11 - 10 - 2013 . 4 . IN THE RESULT, THE MI SCELLANEOUS A PPL ICATION FILED BY THE ASSESSEE IS ALLOWED. 5 . THIS O RDER PRONOUNCED IN O PEN COURT AT THE TIME OF HEARING ON TODAY I.E. ON 0 2 - 0 8 - 2013. SD/ - SD/ - ( . . 1 D. K. SRIVASTAVA ) ( D . . R / T. K. SHARMA) / ACCOUNTANT MEMBER LR 1 / JUDICIAL MEMBER / ORDER DATE 0 2 - 0 8 - 2013. /RAJKOT NVA/ - JO O / COPY OF ORDER FORWARDED TO: - 1 . . / APPELLANT - SHRI RANJITA TEXTILE PROCESSORS, JUNAGADH ROAD, B/H. LION SCHOOL, JETPUR. 2 . NA. / RESPONDENT - . THE INCOME - TAX OFFICER, WARD - 1( 1 ), RAJKOT. 3 . M / CONCERNED CIT - I, RAJK OT. 4 . M - / CIT (A) - I , RAJKOT. 5 . NRR , D , / DR, ITAT, RAJKOT 6 . R / GUARD FILE. / BY ORDER TRUE COPY. PRIVATE SEC RETARY, ITAT, RAJKOT