Kandla Dock Labour Board, GANDHIDHAM V. The Income Tax Officer, (OSD), GANDHIDHAM

MA 34/RJT/2010

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 7334 (ITAT-RAJKOT)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-01-2011
• Assessment Year: 1994-1995
• Appeal Filed On: 06-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PK VATSYAYAN
• Assessee Lawyers: J P SHAH
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI D.T. GARASIA (JM) M.A. 34/RJT/2010 (ARISING OUT OF I.T.A. NO. 54/RJT/2009 (ASSESSMENT YEAR 1994-95) KANDLA DOCK LABOUR BOARD VS THE ITO(OSD) KANDLA PORT TRUST GANDHIDHAM GANDHIDHAM PAN : AAALK0014E (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI JP SHAH RESPONDENT BY: SHRI PK VATSYAYAN O R D E R A.L. GEHLOT : BY THIS MISCELLANEOUS APPLICATION, TH E ASSESSEE SEEKS RECALL OF THE EXPARTE ORDER DATED 14-05-2010 PASSED IN ITA NO.54/ RJT/2009 FOR THE ASSESSMENT YEAR 1994-95. 2. THE ASSESSEE, IN ITS MISCELLANEOUS APPLICATION, SUBMITS THAT THE NOTICE FIXING HEARING ON 13-05-2010 WAS RECEIVED BY THE AS SESSEE ON 12-05-2010 AND WAS RECEIVED IN THE OFFICE OF FINANCIAL ADVISOR & C HIEF ACCOUNTS OFFICER ON 13-05- 2010. THE LD.AR SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL AND THEY MAY BE GIVEN ANOTHE R OPPORTUNITY OF BEING HEARD, IN THE INTEREST OF JUSTICE. 3. WE HAVE CONSIDERED THE CONTENTIONS OF THE ASSESS EE AND THE SUBMISSIONS OF THE LD.DR. IN VIEW OF THE CIRCUMSTANCES EXPLAIN ED BY THE ASSESSEE WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE FOR NON APPEARANCE. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE, WE RECALL OUR ORDER DATED 14-05-2010 AND THE APPEAL IS RESTORED IN ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 09-02- 2011. MA NO.34/RJT/2010 2 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31-12-2010. SD/- SD/- (D.T. GARASIA) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT, DT : 31 ST DECEMBER, 2010 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A)-II, RAJKOT 4. THE CIT-I, RAJKOT 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT