Smt. Lalitaben C.Kapadia, Surat V. The ACIT.,Circle-6, Surat

MA 330/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4581 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 30-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEETA SHAH
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND D. C. AGRAWAL, AM) MA NO. 330/AHD/2009 (IN ITA NO.1429/AHD/2008 -AY: 2004-05) SMT. LALITABEN C. KAPADIA, 81, AMBICA INDUSTRIAL SOCIETY, UDHNA MAGDALLA ROAD, SURAT PA NO. ADQPK 9097 G VS THE A. C. I. T., CIRCLE-6 AAYAKAR BHAVAN, MAJURAGATE, SURAT (APPLICANT) (RESPONDENT) APPLICANT BY SHRI M. K. PATEL, AR RESPONDENT BY SMT. NEETA SHAH, DR O R D E R PER BHAVNESH SAINI: THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT VIDE ORDER OF THE TRIBUNAL DATED 23-03-2 009. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND MATERIAL ON RECORD, WE ARE OF THE VIEW THAT, INTEREST OF JUSTICE REQUIRES ONE MORE OPPORTU NITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL. HOWEVER, CONSIDER ING THE CONDUCT OF THE ASSESSEE EVEN NOT APPEARING BEFORE THE LEARNED CIT(A), WE FIND THAT FOR RECALLING THE EARLIER ORDER OF THE TRIBUNAL THE ASSESSEE SHOULD COMPENSATE THE REVENUE DEPARTMENT. WE ACCORDINGLY R ECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 23-03-2009 SUBJECT TO C OST OF RS.2,000/- WHICH THE ASSESSEE SHALL PAY TO THE REVENUE DEPARTM ENT WITHIN 30(THIRTY) DAYS OF THIS ORDER. OFFICE IS DIRECTED T O FIX THE APPEAL OF THE ASSESSEE FOR HEARING ON MERIT. THE APPEAL BE FIXED FOR HEARING ON 15-07-2010 FOR WHICH NO SEPARATE NOTICE WOULD BE IS SUED TO THE PARTIES. THE MISC. APPLICATION OF THE ASSESSEE IS ALLOWED SU BJECT TO PAYMENT OF RS.2,000/-. MA NO.330/AHD//2009 (IN ITA NO.1429/AHD/2008) SMT LALITABEN C. KAPADIA 2 2. AS A RESULT, THE MISC. APPLICATION OF THE ASSESS EE IS ALLOWED AS INDICATED ABOVE. THE ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 07 TH MAY, 2010. SD/- SD/- (D. C. AGRAWAL) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 07-05-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD