Shri Samir Kishor Parikh, Ahmedabad V. The ACIT.,(OSD)Circle-10, Ahmedabad

MA 39/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0142 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 15-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) M.A. NO. 39/AHD/2013 (ARISING OUT OF ITA NO. 1697/AHD/ 2012) (ASSESSME NT YEAR:2008-09) SHRI SAMIR KISHOR PARIKH PROP. OF M/S. SHREE KRISHNA INDUSTRIES 46, MITHILA SOCIETY NR. SHREYAS CROSS, AMBAWADI AHMEDABAD-380015 (APPELLANT) VS. ASSISTANT COMMISSIONER OF INCOME TAX, GANDHINAGAR CIRCLE, UDYOG BHAVAN, SECTOR-11, GANDHINAGAR-382011 (RESPONDENT) PAN: AFVPP7637L APPELLANT BY : SHRI SUNIL TALATI RESPONDENT BY : SHRI RAHUL KUMAR SR. D.R. ( )/ ORDER DATE OF HEARING : 05-04-20 13 DATE OF PRONOUNCEMENT : 30- 04-2013 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS M.A. THE ASSESSEE HAS SUBMITTED THAT FOR RECALL OF THE EX PARTE ORDER OF TRIBUNAL IN ITA NO. 1697/AHD/2012 DA TED 14.3.2013. 2. THE LEARNED A.R. HAS EXPLAINED THE REASONS FOR N OT APPEARING ON THE DATE OF HEARING WAS DUE TO THE PERSONAL PROBLEM OF THE AUTHORISED REPRESENTATIVE(A.R). THE A.R. GOT DELAY ED AND COULD ITA NO. M.A. NO. 39/AHD/2013 . A.Y. : 2007 - 08 2 NOT BE PRESENT WHEN THE APPEAL WAS CALLED FOR HEARI NG BUT BY THE TIME HE REACHED THE COURT, THE ORDER WAS ALREADY PR ONOUNCED IN THE OPEN COURT AND THE BENCH HAD ALREADY AROSE FOR THE DAY. HE, THEREFORE, REQUESTED THAT THE EX-PARTE ORDER BE REC ALLED. THE LEARNED D.R. ON THE OTHER HAND HOWEVER, OBJECTED TO THE REQUEST OF THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS AS NOTED ABOVE, WE ARE SATISFIED THAT THERE WAS REASON ABLE CAUSE FOR NON-APPEARANCE OF THE LEARNED A.R. ON THE APPOI NTED DATE OF HEARING AND HENCE, WE RECALL THE EX-PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 25-7-2013. SINCE THE DAT E OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTIC E IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 30 - 4 - 2013. SD/- SD/- VICE PRESIDENT ACCOUNTANT MEMBER (G.C.GUPTA) (ANIL CHATURVEDI) TRUE COPY AHMEDABAD. RAJ COPY OF THE ORDER FORWARDED TO 1. THE APPELLANT. 2. THE RESPONDENT 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGT ITA T,AHMEDABAD ITA NO. M.A. NO. 39/AHD/2013 . A.Y. : 2007 - 08 3 1.DATE OF DICTATION 09- 04-2013 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING /04/2013 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S - -2013. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 30 -04 -2013 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S - -2013 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK - -2013. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER