Shri Naranbhai G. Galani, JAMNAGAR V. The Income Tax Officer, Ward-1(3), JAMNAGAR

MA 41/RJT/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0702 (ITAT-RAJKOT)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-07-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 15-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR DR I
• Assessee Lawyers: SANJAY R SHAH CA I

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. . . R . . BEFORE SHRI T. K. SHARMA JM AND SHRI D. K. SRIVASTAVA AM M. A . NO. 4 1/RJT/2012 (ARISEN OUT OF THE ORDER IN ITA NO.4 03 /RJT/201 1 ) NW W / ASSESSMENT YEAR 200 8 - 09 SHRI NARANBHAI GORDHANBHAI GALANI SHED NO.K1/79/3, GIDC,SHANKER TEKRI, UDYOGNAGAR, JAMNAGAR. PAN : AAPPG9154L ( / APPELL ANT) THE INCOME - TAX OFFICER, WARD - 1 (3) , JAMNAGAR A / RESPONDENT NWEI / ASSESSEE BY SHRI SANJAY R. SHAH, CA. 6 I / REVENUE BY SHRI AVINASH KUMAR, DR. I / DATE OF HEARING 10 - 07 - 2013 I / DAT E OF PRONOUNCEMENT 10 - 07 - 2013 / ORDER . . , R / T. K. SHARMA, J. M. : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER IN ITA NO.403/RJT/2011 DISMISSING THE APPEAL OF THE ASSESSEE FOLLOWING THE DE CISION THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKAJIRAO HOLKAR 2223 ITR 480 (MP). 2. IN THIS MISCELLANEOUS APPLICATION, IT WAS CONTENDED THAT THE NOTICE FIXING THE DATE OF HEARING FOR 28 - 5 - 2012 WAS RETURNED BY THE POSTAL AUTHORIT IES WIT H THE REMARK S NOT FOUND. IT IS STATED THAT THIS MAY BE POSSIBLE DUE TO THE REASON THAT AT THAT TIME, I MAY NOT BE AVAILABLE AT THE ADDRESS AT THE TIME OF SURVEY. AS THE NONE - APPEARANCE WAS DUE TO NON - SERVICE OF NOTICE, THEREFORE IN THE INTEREST OF JUSTIC E, TRIBUNAL MAY RECALL ITS ORDER AND DECIDE THE APPEAL OF THE ASSESSEE AFTER HEARING BOTH THE SIDES. 3. AT THE TIME OF HEARING OF THIS MISCELLANEOUS APPLICATION, ON BEHALF OF ASSESSEE SHRI SANJAY R. SHAH APPEARED AND RELYING ON THE REASONING GIVEN BY THE ASSESSEE IN MISCELLANEOUS APPLICATION CONTENDED THAT THE TRIBUNAL MAY M A 4 1 - 201 2 2 RECALL THE EX - PARTE ORDER AND DISPOSE OFF THE ASSESSEES APPEAL AFTER HEARING BOTH SIDES. THE LD. DR STATED THAT HE HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE RECALL OUR ORDER AND DI RECT THE REGISTRY TO FIX THE APPEAL OF THE ASSESSEE ON 21 - 08 - 2013 . THE REQUIREMENT OF SERVICE OF NOTICE OF HEARING IS WAIVED BY BOTH THE PARTIES AS THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS A PPL ICATION FILE D BY THE ASSESSEE IS ALLOWED. 6 . THIS O RDER PRONOUNCED IN O PEN COURT TODAY ON 10 - 07 - 2013. SD/ - SD/ - ( . . 6 D. K. SRIVASTAVA ) ( . . W / T. K. SHARMA) / ACCOUNTANT MEMBER N 6 / JUDICIAL MEMBER / ORDER DATE 1 0 - 0 7 - 2013. /RAJKOT NVA/ - RJO O / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT - SHRI NARANBHAI GORDHANBHAI GALANI, SHED NO.K1/79/3, GIDC,SHANKER TEKRI, UDYOGNAGAR, JAMNAGAR 2 . A / RESPONDENT - . THE INCOME - TAX OFFICER, WARD - 1(3), JAMNAGAR. 3 . M / C ONCERNED CIT , JAMNAGAR . 4 . M - / CIT (A), JAMNAGAR. 5 . NN , , / DR, ITAT, RAJKOT 6 . W / GUARD FILE. / BY ORDER TRUE COPY. PRIVATE SECRETARY, ITAT, RAJKOT