Smt. Jayshree M. Shah, JAMNAGAR V. The Assistant Commissioner of Income Tax, Central Circle-2, RAJKOT-GUJARAT

MA 30/RJT/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9557 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 05-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: J C RANPURA

Judgement Text

: : IN THE INCOME TAX APPELLATE TRIBUNAL: RAJKOT BENCH: RAJKOT . .. . . . . . . .. . . . . . # # # # BEFORE SHRI T. K. SHARMA JM AND SHRI D. K. SRIVASTA VA AM M.A. NO. 30/RJT/2012 (ARISEN OUT OF ORDER IN ITA NO.397/RJT/2011) / ASSESSMENT YEAR 2009-10 SMT. JAYSHREE M. SHAH V. ASSTT. CIT PROP. MEENA ROADWAYS CENTRAL CIRCLE-2 PANCHMUIKHI SHOPPING CENTRE RAJKOT P N MARG, JAMNAGAR PAN: AFGPS1759F DATE OF HEARING: 28.09.2012 DATE OF PRONOUNCEMENT: 12.10.2012 FOR THE ASSESSEE: J C RANPURA, FCA FOR THE REVENUE: AVINASH KUMAR, DR / // / ORDER . .. . . . . . /D. K. SRIVASTAVA: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION WITH THE PRAYER THAT THE ORDER PASSED BY THIS TRIBUNAL ON 08-06-2012 IN THE ASSESSEES APPEAL BEARING ITA NO. 397/RJT/2011 SHOULD BE RECALLED FOR FRESH HEARING AND DISPOSAL. IT MAY BE RELEVANT TO MENTION HERE THAT THE APPEAL BEARING ITA 397/RJT/2011 FOR ASSESSMENT YEAR 2009-10 WAS EARLIER DISMISSED BY THIS TRIBUNAL ON 08-06-2012. IT WAS NO TED IN THAT ORDER THAT THERE WAS DEFAULT ON THE PART OF THE ASSESSEE IN ENTERING APP EARANCE AT THE TIME OF HEARING BEFORE THIS TRIBUNAL. 2. THE ASSESSEE NOW WANTS THAT THE AFORESAID ORDER SHOULD BE RECALLED AS THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN ENTER ING APPEARANCE BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS CALLED FOR HEARING AND THEREFORE THE RESULTANT ORDER PASSED BY THIS TRIBUNAL ON 08-06-2012 SHOULD BE REC ALLED. THE REASONS GIVEN BY THE ASSESSEE FOR NON-APPEARANCE ON THE DATE FIXED F OR HEARING OF THE APPEAL AS GIVEN IN THE MISCELLANEOUS APPLICATION ARE AS UNDER : (A) THE APPELLANT, ON RECEIPT OF THE NOTICE OF HEA RING FIXED ON 28.05.2012 FORWARDED TO THE FIRM OF CHARTERED ACCOUNTANTS VIZ. M/S. PARIKH & MAJMUDAR AT AHMEDABAD. INITIALLY THE SAID FIRM OF CHARTERED ACCOUNTANTS STARTED PREPARING PAPER BOOK FOR REPRESENTING BEFORE THE HO NBLE ITAT. HOWEVER SUBSEQUENTLY IT WAS DECIDED THAT SINCE THE HEARING IS BEFORE HONBLE ITAT AT RAJKOT, IT WOULD BE MORE CONVENIENT IF A RAJKOT BAS ED AUTHORISED REPRESENTATIVE IS APPOINTED TO REPRESENT THE CASE. (B) ACCORDINGLY M/S. J. C. RANPURA & CO. CHARTERED ACCOUNTANTS AT RAJKOT WAS APPOINTED TO REPRESENT THE MATTER BEFORE HONBLE ITAT. HOWEVER 2 M A 30/RJT/2012 DURING THIS TENURE THE NOTICE OF HEARING WAS REMAIN ED TO BE FORWARDED TO M/S. J. C. RANPURA & CO. IN TIME AND THE SAME WAS GIVEN AFTER THE DATE OF HEARING. IN THE MEANTIME THE DATE OF HEARING WAS L APSED AND EX-PARTE ORDER WAS PASSED BY THE HONBLE ITAT ON 08.06.2012. DUE TO THIS REASON THE APPELLANTS APPEAL REMAINED UNATTENDED ON THE DATE OF HEARING. (C) THE LACK OF REPRESENTATION WAS TOTALLY UNINTENT IONAL AND DUE TO THE REASONS STATED ABOVE. SAID FACTS HAVE DULY BEEN SWO RN BY SHRI SANDIP KOTHARI OF M/S. PARIKH & MAJMUDAR, CHARTERED ACCOUN TANTS, AHMEDABAD AS ALSO APPELLANT. (D) AS REGARDS THE OBSERVATION THAT THE APPELLANT H AD AGREED FOR DISALLOWANCE, THE APPELLANT MOST RESPECTFULLY BEGS TO SUBMIT THAT BEFORE THE LD. CIT (A) THE APPELLANT CLARIFIED IN WRITTEN SUBM ISSION THAT NO WRITTEN CONSENT WAS GIVEN BY HER FOR MAKING THE ADDITION TO THE EXTENT OF 5% OF THE FREIGHT CHARGES PAID. THE APPELLANT NEITHER SUBMIT ANY LETTER NOR WAS ANY SHOW CAUSE NOTICE RECEIVED FROM THE DEPARTMENT. 3. WE HAVE HEARD BOTH THE PARTIES. THE ASSESSEE IS LOCATED IN JAMNAGAR. THE SUBMISSIONS MADE BY THE ASSESSEE HAVE NOT BEEN REBU TTED BY THE LD. DEPARTMENTAL REPRESENTATIVE. NO PREJUDICE WOULD BE CAUSED TO THE OPPOSITE PARTY IF MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. THE ASSESSEE HAS GIVEN REASONS FOR HER NON-APPEARANCE BEFORE THIS TRIBUNAL AT THE TIME OF HEARING OF THE APPEAL. AFTER TAKING INTO CONSIDERATION ALL THE REL EVANT FACTS AND CIRCUMSTANCES OF THE CASE, IT IS CONSIDERED APPROPRIATE TO RECALL TH E ORDER PASSED BY THIS TRIBUNAL ON 08-06-2012 AND RESTORE THE APPEAL FOR FRESH HEARING AND DISPOSAL. WE ORDER ACCORDINGLY. MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ( * 12.10.2012 ( ORDER PRONOUNCED ON 12.10-2012 SD/- SD/- ( . . / T. K. SHARMA) ( .. / D. K. SRIVASTAVA) /JUDICIAL MEMBER / ACCOUNTANT MEMBER /RAJKOT:12-10-2012 NVA/- ( (( ( -. -. -. -. /. /. /. /. / COPY OF ORDER FORWARDED TO:- 1.2 / APPELLANT- SMT. JAYSHREE M. SHAH, PROP. MEENA RO ADWAYS, JAMNAGAR 2 -42 /RESPONDENT-THE ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIR-2, RAJKOT 3. 8 / CONCERNED CIT 4. 8- / CIT (A 5. . -, , / DR, ITAT, RAJKOT 6. / GUARD FILE / BY ORDER TRUE COPY. SENIOR PRIVATE SECRETARY, ITAT , RAJKOT