Shri Kishorbhai Dhirajlal Shekh, Bhavnagar V. The Income tax Officer, Ward-2(3), Bhavnagar

MA 380/AHD/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3683 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Appeal Filed On: 04-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJESH O GRIDIYA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'SMC' BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.380/AHD/2009 (ARISING OUT OF ITA NO.1970/AHD/2006) ASSESSMENT YEAR 2001-2002 SHRI KISHORILAL DHIRAJLAL SHEIKH 419 ROYAL COMPLEX,HAJPUR PAYAGA ROAD, BHAVNAGAR. V/S THE INCOME TAX OFFICER, WARD 2(3), AAYAKAR BHAVAN LST FLOOR, JASHONATH CHOWK, BHAVNAGAR-364 001.. [APPELLANT] [RESPONDENT] APPELLANT BY :- SHRI RAJESH O GRIDIYA. RESPONDENT BY:- SHRI K. MADHUSUDAN, SR.D.R. O R D E R THIS IS MISCELLANEOUS APPLICATION FILED BY THE ASS ESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 1.06.2007 DISMISSIN G THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE H AS STATED THAT SINCE THE ASSESSEE WAS UNABLE TO ENGAGE ADVOCATE, H E COULD NOT REMAIN PRESENT ON THE DATE FIXED FOR HEARING ON 1-6 -2007. THEREFORE, THERE WAS A REASONABLE CAUSE FOR FAILURE ON THE PAR T OF THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING A ND IN THE CIRCUMSTANCES, IT IS PRAYED THAT THE ORDER OF THE T RIBUNAL DATED 1.06.07 BE RECALLED AND THE APPEAL OF THE ASSESSEE SHOULD BE HEARD AND DECIDED ON MERITS. -2- 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OBJECTION TO RECALLING THE ORDER OF THE TRIBUNAL DA TED 1.06.07 AND HEARING THE APPEAL OF THE ASSESSEE ON MERITS. 4. AFTER HEARING THE RIVAL SUBMISSION AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THERE WAS A SUFFI CIENT AND REASONABLE CAUSE FOR THE ASSESSEE FOR NOT BEING PRE SENT FOR HEARING OF ITS APPEAL ON THE DATE FIXED FOR HEARING. THEREFORE , WE RECALL OUR ORDER DATED 1.06.07 AND FIX THE APPEAL FOR HEARING ON 16.7.10. BOTH THE PARTIES ARE INFORMED IN COURT AND THE NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE O F THE HEARING IN THE PRESENCE OF THE PARTIES ON 9-07-2010. SD/- SD/- (MAHAVIR SINGH) (N.S. SAINI ) JUDICIAL MEMBER ACCO UNTANT MEMBER AHMEDABAD; DATED 9/07/2010 PATKI COPY OF THE ORDER FORWARDED TO : 1. THE ASESSEE 2. THE DEEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS) 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD