Shri Moeizbhai N. Bharmal, RAJKOT-GUJARAT V. The Income Tax Officer, Range-II, RAJKOT-GUJARAT

MA 40/RJT/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0103 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-01-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 09-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: RU SHIT R SHETH

Judgement Text

R : F : IN THE INCOME TAX APPELLATE TRIBU N AL : RAJKOT BENCH : RAJKOT E I.. [ O E .. E O O BEFORE SHRI T. K. SHARM A JM AND SHRI D. K. SRIVASTAVA AM M. A . NO . 4 0 /RJ T/2012 (ARIS I N G OUT OF ORDER IN ITA NO. 129 /RJT/201 2 ) [ [/ ASSESSMENT YEAR 200 5 - 06 MOEIZBHAI NAZMUDDIN BHARMAL V. IT O ALI CHAMBER RANGE 5 GAREDIYA KUVA ROAD, RAJKOT RAJKOT PAN: A CYPB8594Q DATE OF HEARING: 11 .0 1.2013 DATE OF P RONOUNCEMENT: 08. 0 2 . 2013 FOR THE ASSESSEE: RU SHIT R. SHETH, ADVOCATE FOR THE REVENUE: AVINASH KUMAR , DR / ORDER .. EO / D. K. SRIVASTAVA : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION SEEKING RESTORATION OF HIS APPEAL BEARING ITA NO.129/RJT/2012 WHICH WAS EARLIER DISMISSED BY THIS TRIBUNAL ON 31 - 0 7 - 2012 FOR W ANT OF PROSECUTION BY THE ASSESSEE. 2. IT IS STATED THAT THE ASSESSEE COULD NOT ENTER APPEARANCE ON THE DATE FIXED FOR HEARING OF APPEAL AS HE HAD GONE OUT OF COU NTRY. IN SUPPORT OF HIS SUBMISSION, HE HAS FILED AN AFFIDAVIT DATED 10 - 01 - 2013. 3. WE HAVE HEARD BOTH THE PARTIES. THE ASSESSEE HAS MADE OUT SUFFICIENT CAUSE FOR NOT ENTERING APPEARANCE BEFORE THIS TRIBUNAL ON THE DATE FIXED FOR HEARING OF THE APPEAL. IN THIS VIEW OF THE MATTER, THE EX - PARTE ORDER PASSED BY THIS TRIBUNAL ON 31 - 07 - 2012 DISMISSING THE AFORESAID APPEAL FILED BY THE ASSESSEE FOR WANT OF PROSECUTION IS HEREBY RECALLED. M ISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 4 . THE REGISTR Y IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 14 - 02 - 2013. THE AFORESAID DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT. BOTH PARTIES HAVE ASSURED THAT THEY WOULD ENTER APPEARANCE ON 14 - 02 - 2013 WITHOUT WAITING FOR SERVICE OF NOTICE OF HEARING. W T 08 . 0 2 .201 3 W ORDER PRONOUNCED ON 08 . 0 2. 201 3 SD/ - SD/ - ( .. [ / T. K. SHARMA) ( .. A / D. K. SRIVASTAVA) F / JUDICIAL MEMBER .201 / ACCOU NTANT MEMBER /RAJKOT : 08 . 0 2 - 2013 NVA/ - 2 M A 4 0/RJT/2012 J5 5 / COPY OF ORDER FORWARDED TO: - 1.D / APPELLANT - MOEIZBHAI NAZMUDDIN BHARMAL , RAJKOT 2 RD /RESPONDENT - THE INCOME - TAX OFFICER, RANGE 5, RAJKOT 3. R C / CONCERNED CIT - II, RAJKOT 4. C - / CIT (A ) - III, RAJKOT 5. R, R, / DR, ITAT, RAJKOT 6. [ / GUARD FILE / BY ORDER TRUE COPY SENIOR PRIVATE SECRETARY, ITAT, RAJKOT