Shri Laljibhai Khimjibhai Patel, Bhuj V. The Assistant Commissioner of Income Tax, Central Circle-II, RAJKOT-GUJARAT

MA 32/RJT/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0100 (ITAT-RAJKOT)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-03-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 12-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH

Judgement Text

' R, K IN THE INCOME TAX APPELLATE TRIBU N AL; RAJKOT BENCH, RAJKOT. BEFORE SHRI T. K. SHARMA, JM AND SHRI D. K. SRIVASTAVA , AM MA NO. 31 /RAJ/20 12 ARISING OU T OF IT A NO . 719 /RJT / 20 10 (AY 2007 - 08) SHRI KHIMJIBHAI NARAN PATEL C/O. KHIMJI NARAN & SONS, NR. JAY NAGAR BUS STOP, BHUJ PAN : ADAPP3263H ( 0 / A PPLICANT ) VS. THE ACIT, CENTRAL CIRCLE - 2 AMRUTA ESTATE, 2 ND FLOOR M.G. ROAD RAJKOT S0 / RESPONDENT MA NO. 32 /RAJ/20 12 ARISING OUT OF ITA NO. 720 /RJT / 20 10 (AY 2007 - 08) SHRI LALJI KHIMJIBHAI PATEL AMRUT NIVAS, COLLEGE ROAD, NR. JAY NAGAR BUS STOP, BHUJ PAN : ABRPP0212F ( 0 / APPLICANT) VS. THE ACIT, CENTRAL CIRCLE - 2 AMRUTA ESTATE, 2 ND FLOOR M.G. ROAD R AJKOT S0 / RESPONDENT EI / A PPLICANT BY SHRI KALPESH DOSHI / RE SPONDENT BY SHRI M.K. SINGH ' / DATE OF HEARING 22.03.2013 ' / DATE OF PRONOUNCEMENT 22 .03.2013 / ORDER 0.. A , KR / T. K. SHARMA, J. M . TH ESE TWO MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE S SEEKING RESTORATION OF APPEALS FILED BY THEM ON THE GROUND THAT ON THE DATE OF HEARING I.E. 29.08.2011 WAS NOT COMMUNICATED TO BOTH THE ASSESSEE S . 2. THE LD. COUNSEL OF THE APPLICANT S SUBMITTED BOTH THE APPEALS WERE FIXED FOR HEARING ON 15.06.2011. ON THAT DATE, THE ASSESSEE FILED ADJOURNMENT APPLICATION S . THEREFORE, THE APPEAL S W ERE ADJOURNED TO 01.08.2011. ON 01.08.2011 BENCH DID NOT FUNCTION. THE REAFTER, NO NOTICE FOR THE NEXT DATE OF HEARING I.E. 29.08.2011 WAS RECEIVED BY BOTH THE ASSESSEE S . T HEREFORE, THE MATTER REMAINED UNATTENDED. THE TRIBUNAL PASSED EX - PARTE ORDER ON 29.08.2011 WITHOUT HEARING THE ASSESSEE S . THE LD. COUNSEL FURTHER SUBMI TTED THAT THE ABSENCE ON THE PART OF ASSESSEE S IS NOT INTENTIONAL AND MOTIVATED, B UT THE CIRCUMSTANCES PREVAILED THE MA NO.31/RAJ/2012 MA NO.32/RAJ/2012 2 ASSESSEE TO REMAIN ABSENT. THEREFORE, THE TRIBUNAL MAY RECALL BOTH THE ORDERS AND DECIDE THE APPEALS BY ALLOWING OPPORTUNITY OF BEING HE ARD. AND AND ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE S . 3. THE LD. DR, SHRI M.K. SINGH, APPEARED ON BEHALF OF THE REVENUE AND DID NOT SERIOUSLY OBJECT TO THE PRAYER MADE BY THE LD. COUNSEL FOR THE ASSESSEE S . 4. AFTER HEARING BOTH THE SIDES, WE A RE CONVINCED THAT BOTH THE ASSESSEES WERE PREVENTED BY SUFFICIENT CAUSE FROM PUTTING APPEARANCE BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING ON 29.8.2011. WE, THEREFORE, RECALL BOTH THE ORDERS. BOTH THE APPEALS WILL NOW BE HEARD ON 1.5.2013. THIS DATE OF HEARING WAS PRONOUNCED AT THE TIME OF HEARING, THEREFORE, THE REQUIREMENT OF ISSUING OF NOTICE OF HEARING IS DISPENSE D WITH . WE DIRECT T HE REGISTRY ACCORDINGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEES ARE ALLOWED. THIS ORDER IS PRONOUNCED IN OPEN COURT AT THE TIME OF HEARING I.E. ON 22.3.2013. SD SD ( D . K.SRIVASTAVA) (T. K. SHARMA) WITH / ACCOUNTANT MEMBER KE / JUDICIAL MEMBER / ORDER DATE : 22/03.2013 /RAJKOT BT T RJO VO / COPY OF ORDER FORWARDED TO: - 1. 0 / APP LICANT - 2. S0 / RESPONDENT - 3 . R / CONCERNED CIT . 4. - / CIT (A) , 5. EER, ' R, / DR, ITAT, RAJKOT 6. I / GUARD FILE. / BY ORDER , TRUE COP Y SENIOR PRIVATE SEC RE TARY ' R, INCOME TAX APPELLATE TRIBUNAL, RAJKOT.