Mrs. Pushpaben D.Patel, Surat V. The Income tax Officer,Ward-6(3), Surat

MA 3/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7647 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 12-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'C' BEFORE SHRI D K TYAGI JUDICIAL MEMBER AND SHRI A K GARODIA, ACCOUNTANT MEMBER M A NO.03/AHD/2012 [ARISING OUT OF ITA NO.117/AHD/2011 (ASSESSMENT YEAR:-2007-08) MRS. PUSHPABEN D PATEL, 91, VADIYA NAGAR, OPP. NAGARDAS HALL, NR. GUJARAT GAS CIRCLE, ADAJAN, SURAT-395009 V/S THE INCOME-TAX OFFICER, WARD-6(3), SURAT PAN: AHXPP 1104 C [APPLICANT] [ORIGINAL APPELLANT] [RESPONDENT] [ORIGINAL RESPONDENT] ASSESSEE BY :- SHRI M K PATEL, AR REVENUE BY:- SHRI SAMIR TEKRIWAL, SR. DR DATE OF HEARING:- 30-03-2012 DATE OF PRONOUNCEMENT:- 30-03-2012 O R D E R PER D K TYAGI (JM) :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER D ATED 16-09- 2011 PASSED BY THE ITAT AHMEDABAD BENCH-C IN ITA.NO.117/AHD/2011 FOR THE ASSESSMENT YEAR 2007-08 . 2 IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HA S SUBMITTED THAT THE HEARING OF THE APPEAL WAS FIXED ON 16-09-2011 BUT SHE WAS HOSPITALIZED DURING 13-09-2011 TO 17-09 -2011. THE NOTICE FIXING THE HEARING ON 16-09-2011 WAS RECEIVE D BY HER ON 10-09-2011 BUT DUE TO SICKNESS, NOBODY ATTENDED ON 16-09-2011. THE ASSESSEE HAS ALSO FILED A CERTIFICATE ISSUED BY DR. EKTA CLINIC 2 2 IN SUPPORT OF HER SUBMISSION. THE LEARNED COUNSEL O F THE ASSESSEE ACCORDINGLY PRAYED THAT THE BONA FIDE OF THE ASSESS EE-APPLICANT NOT BEING IN DOUBT, THE MATTER MAY BE RECALLED. 3 AFTER HEARING BOTH THE PARTIES AND PERUSING THE R ECORDS AND KEEPING IN VIEW THE MEDICAL CERTIFICATE FILED BY TH E ASSESSEE IN SUPPORT OF HER CONTENTION, WE ARE OF THE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEE'S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. THEREFORE, WE HEREBY RECALL OUR ORDER DATED 16-09-2011 AND DIRECT THAT T HE HEARING OF THE APPEAL BE FIXED ON 26-04-2012. ORDER PRONOUNCED IN THE COURT TODAY ON 30-03-2012 SD/- SD/- (A K GARODIA) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 30-03-2012 COPY OF THE ORDER FORWARDED TO: 1. MRS. PUSHPABEN D PATEL, 91, VADIYA NAGAR, OPP. NAGARDAS HALL, NR. GUJARAT GAS CIRCLE, ADAJAN, SURA T- 395009 2. THE INCOME-TAX OFFICER, WARD-6(3), SURAT 3. CIT CONCERNED 4. CIT(A)-IV, SURAT 5. DR, ITAT, AHMEDABAD BENCH-C, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD