Shri Viral Rameshchandra Doshi, Surendranagar V. The Income Tax Offficer, Ward-2, Surendranagar

MA 36/RJT/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1018 (ITAT-RAJKOT)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-07-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 18-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBU N AL : RAJKOT BENCH : RAJKOT BEFORE SHRI T. K. SHARM A JM AND SHRI D. K. SRIVASTAVA AM M. A . NO . 36 /RJ T/2012 (ARIS I N G OUT OF ORDER IN ITA NO. 75 /RJT/201 2 ) / ASSESSMENT YEAR : 200 8 - 09 VIRAL RAMESHCHANDRA DOSHI V. I TO, WD - 2, SURENDRAN AGAR PROP. M/S. MAHAVIR GLASS TRADING CO. OPP. SATTA HALL, MAIN ROAD, SURENDRAN AGAR (GUAJRAT) PAN: AIXPD 7566 K DATE OF HEARING : 26 .0 7 .2013 DATE OF PRONOUNCEMENT : 13 . 0 9 . 2013 FOR THE APPLICANT - ASSESSEE: SHRI R C JAIN, CA FOR T HE REVENUE : SHRI M K SINGH, DR / ORDER D. K. SRIVASTAVA : THE M ISCELLANEOUS A PPLICATION FILED BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THIS TRIBUNAL EX - PARTE QUA THE ASSESSEE ON 08 .0 6 .201 2 BY WHICH THE APPEAL FILED BY THE ASSESSEE BEARING ITA NO. 75 /RJT/201 2 FOR THE ASSESSMEN T YEAR 200 8 - 09 WAS DISMISSED. 2. PERUSAL OF THE RECORD SHOWS THAT NOTICE FIXING APPEAL FOR HEARING ON 04.06.2012 WAS SENT BY RPAD WHICH WAS DULY RECEIVED BY THE ASSESSEE AS EVIDENT FROM THE AD SLIP RECEIVED BACK FROM THE POSTAL AUTHORITIES. HOWEVER, NOB ODY ENTERED APPEARANCE ON BEHALF OF THE ASSESSEE. THE APPEAL FILED BY THE ASSESSEE WAS HEARD EX - PARTE QUA THE ASSESSEE. THE ORDER DISMISSING THE APPEAL FILED BY THE ASSESSEE WAS PASSED BY THIS TRIBUNAL ON 08.06.2012 AGAINST WHICH THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED. IT IS NOW THE CASE OF THE ASSESSEE THAT THE AFORESAID ORDER SHOULD BE RECALLED. THE ASSESSEE HAS GIVEN TWO REASONS IN HIS MISCELLANEOUS APPLICATION. ONE, HE HAD ENGAGED SHRI RAJENDRA SHAH, A PRACTICING CHARTERED ACCOUNTANT AT AH MEDABAD TO APPEAR AND ARGUE THE APPEAL ON HIS BEHALF BEFORE THIS TRIBUNAL BUT SHRI RAJENDRA SHAH N EITHER ENTERED APPEARANCE BEFORE THIS TRIBUNAL NOR INFORMED THE ASSESSEE ABOUT HIS INABILITY TO ENTER APPEARANCE BEFORE THIS TRIBUNAL. TWO, THE ITO HAS MADE PROTECTIVE ASSESSMENT IN THE HANDS OF THE ASSESSEE IN RESPECT OF CASH DEPOSIT OF RS.26,53,700/ - IN BANK ACCOUNTS JOINTLY HELD BY HIS FATHER AND MOTHER WITH THE ASSESSEE AND THAT THE ISSUE UNDER APPEAL COULD 2 MA 36 - RJT - 2012 VIRAL RAMESHCHANDRA DOSHI NOT HAVE BEEN FINALIZED WITHOUT LOOKING INTO THE RECORDS OF FATHER AND MOTHER OF THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY CONSIDERED THEIR SUBMISSIONS. IN VIEW OF THE SUBMISSIONS MADE BY THE ASSESSEE AND THE FACTS AVAILABLE ON RECORD, IT IS CONSIDERED APPROPRIATE TO RECALL THE ORDE R PASSED BY THIS TRIBUNAL ON 08.06.2012 AND FIX THE MATTER AFRESH FOR HEARING. WE ORDER ACCORDINGLY. THE REGISTRY IS DIRECTED TO FIX THE AFORESAID APPEAL FOR HEARING AFRESH. ORDER PRONOUNCED ON 13 . 0 9 . 201 3 SD/ - SD/ - (T. K. SHARMA) ( D. K. SRIVASTAVA) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT : 13 . 0 9 . 2013 * BT T K AK / COPY OF ORDER FORWARDED TO: - 1 . APPELLANT - VIRAL RAMESHCHANDRA DOSHI , PROP. M/S. MAHAVIR GLASS TRADING CO. OPP. SATTA HALL, MAIN ROAD, SURENDRANAGAR 2 RESPONDENT - ITO, WD - 2, SURENDRANAGAR 3 . CONCERNED CIT - V, AHMEDAB AD 4 . CIT (A ) - XVI, AHMEDABAD 5 . DR, ITAT, RAJKOT 6 . GUARD FILE BY ORDER TRUE COPY PRIVATE SECRETARY, ITAT, RAJKOT