Shri Bhavesh J.Ballar, Surat V. Shri Dy.CIT.,Cent.Circle-2, Surat

MA 403/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4808 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 19-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S N TIWARI SRDR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER M.A.NO.403/AHD/2009 (ARISING OUT WITH ITA NO.2470/AHD/2009 ASSESSMENT YEAR:2006-07 DATE OF HEARING:13.8.10 DRAFTED:16.8. 10 BHAVESH J BALLAR, 406, SARGAMAPALACE, OPP. RANG AVADHUT SOCIETY, LAMBE HANUMAN ROAD, SURAT PAN NO.ADSPB6547L V/S . DCIT, CENTRAL CIRCLE-2, SURAT (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SHRI S.N.TIWARI, SR-DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE HAS REQUESTED FOR RECALLING OF TRIBUNALS ORDER IN ITA NO.2470/AH D/2009 DATED 22-10-2009 PASSED FOR NON-PROSECUTION. 2. IN THIS MA, ASSESSEE HAS STATED THAT ON RECEIPT OF THIS ORDER OF THE TRIBUNAL DATED 22-10-2009, ON 06-11-2009, HE CAME TO KNOW TH AT THE APPEAL HAS BEEN DISMISSED ON THE GROUND THAT NONE WAS PRESENT ON TH E DATE OF THE HEARING AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED WHICH SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSING WITH THE APPEAL. THE ASSESSEE HAS STATED THAT HE WAS UNDER AN IMPRESSION THAT THE YEAR 2009 APPEALS ARE NOT TAKEN UP FOR HEARING AND THEREFORE DID NOT REMAIN PRESENT ON THE DATE FIXED FOR HEARING OF THE APPEAL. THIS DOES NOT MEAN THAT THE HE IS NOT INTERESTED IN PROSECUTING THE AP PEAL. THE ASSESSEE HAS STATED THAT MA NO.403/AHD/2009 (A/O. ITA NO.2470/A/09) A.Y.06-07 BHAVESH J BALLAR V. DCIT, CC-2, SRT PAGE 2 HE IS INTERESTED IN PROSECUTING THE APPEAL AND THER EFORE THE ORDER OF THE TRIBUNAL DATED 22-10-2009 BE RECALLED AND THE APPEAL BE FIXE D FOR HEARING ON MERITS. 3. THE LD.SR-DR SHRI S.C. TIWARI DID NOT OBJECT REC ALLING OF THE ORDER OF TRIBUNAL DATED 22-10-2009 AND HEARING THE APPEAL OF THE ASSE SSEE ON MERITS. 4. AFTER HEARING LD.SR-DR AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THERE WAS A SUFFICIENT AND REASONABLE CAUSE FO R THE ASSESSEE FOR NOT BEING PRESENT FOR HEARING OF ITS APPEAL ON THE DATE FIXED FOR HEARING. THEREFORE, WE RECALL OUR ORDER DATED 22-10-2009 AND FIX THE APPEAL FOR H EARING ON 16-09-2010, NO FURTHER NOTICE OF HEARING WILL GO TO EITHER OF THE PARTIES. THE MA OF THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 13/08/2010 SD/- SD/- (N.S.SAINI) (MAHA VIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 13/08/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-II, AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD