Shri Anish V. Shah, Surendranagar V. The Income Tax Officer, Ward-2, Surendranagar

MA 33/RJT/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1020 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 18-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Assessee Lawyers: D M RINDANI CA H

Judgement Text

N , IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. . . K G . . G G BEFORE SHRI T. K. SHARMA JM AND SHRI D. K. SRIVASTAVA AM M. A . NO. 33/RJT/2013 (ARISEN OUT OF THE ORDER IN ITA NO.4 1 /RJT/201 3 ) DI I / ASSESSMENT YEAR 200 8 - 09 SHRI ANISH V. SHAH, B - 19, 5 TH FLOOR, PRAKIT TOWER NR. VANDANA HOTEL, JINTAN ROAD, SURENDRANAGAR.PAN:AWWPS3129 G ( / APPELLA NT) THE INCOME - TAX OFFICER, WARD - 2, SURENDRANAGAR A / RESPONDENT DIE. / ASSESSEE BY SHRI D. M. RINDANI , CA. H . / REVENUE BY SHRI M. K. SINGH , DR. . / DATE OF HEARING 29 - 08 - 2013 . /DATE OF P RONOUNCEMENT 29 - 08 - 2013 / ORDER . . , K G / T. K. SHARMA, J. M. : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE EX - PARTE ORDER DTD 14 - 06 - 13 IN ITA NO.4 1 /RJT/201 3 FOR THE ASSESSMENT YEAR 2008 - 09. IN THIS MISCELLANEOUS APPLICATION, IT WAS STAT ED THAT THE RE WAS NON - ATTENDANCE ON ACCOUNT OF NON - RECEIPT OF NOTICE OF HEARING WHICH WAS FIRST HEARING. FURTHER TRIBUNAL HAS DISPOSED OFF THE APPEAL IN LIMINE WITHOUT DECIDING OF APPEAL ON MERIT THEREFORE SAME BE RECA LLED. AFTER GOING THROUGH THE CONTENTS OF THE MISCELLANEOUS APPLICATION WE ARE CONVINCED THAT ASSESSEE WAS PREVENTED FOR SUFFICIENT CAUSE IN PUTTING HIS APPEARANCE ON THE DATE FIXED FOR HEARING ON 14 - 06 - 2013. THE APPEAL OF THE ASSESSEE WAS DISMISSED AS THE NOTICE OF HEARING WAS RETURNED BY THE POSTAL AUTHORIT IES AS UNSERVED AND SAME IS AVAILABLE IN THE RECORD. KEEPING IN VIEW OF ALL THESE FACTS, WE RECALL OUR ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL OF THE ASSESSEE ON 2 5 - 09 - 2013 . THE REQUIREMENT O F SERVICE OF NOTICE OF HEARING IS WAIVED BY BOTH THE PARTIES AS THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT. 2 . IN THE RESULT, THE MISCELLANEOUS A PPL ICATION FILED BY THE ASSESSEE IS ALLOWED. 3 . THIS O RDER PRONOUNCED IN O PEN COURT AT THE TIME OF H EARING ON TODAY I.E. ON 29 - 08 - 2013. SD/ - SD/ - ( . . H D. K. SRIVASTAVA ) ( . . I / T. K. SHARMA) / ACCOUNTANT MEMBER D H / JUDICIAL MEMBER / OR DER DATE 29 - 0 8 - 2013. /RAJKOT NVA/ - M A 33 - 201 3 2 3 KJO O / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT - SHRI ANISH V. SHAH, B - 19, 5 TH FLOOR, PRAKIT TOWER NR. VANDANA HOTEL, JINTAN ROAD, SURENDRANAGAR. 2 . A / RESPONDENT - . THE INCOME - TAX OFFICER, WARD - 2, SURENDRA NAGAR. 3 . N M / CONCERNED CIT - V, AHMEDABAD. 4 . M - / CIT (A) - XVI, AHMEDABAD. 5 . DDN , N , / DR, ITAT, RAJKOT 6 . I / GUARD FILE. / BY ORDER TRUE COPY. PRIVATE SECRETARY, ITAT, RAJKOT