Tonira Pharma Limited, Bharuch V. The Income Tax Officer, Ward- 4, Bharuch

MA 430/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4322 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1997-1998
• Appeal Filed On: 30-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C
• Assessee Lawyers: S V AGARWAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI T.K.SHARMA, JUDICIAL MEMBER AND SHRI D.C.AGRAWAL, ACCOUNTANT MEMBER DATE OF HEARING : 26/03/2010 DRAFTED ON: 26/03/2010 MA NO.430/AHD/2009 ( ARISING OUT OF ITA NO1032/AHD/2006) ASSESSMENT YEAR : 1997-98 TONIRA PHARMA LTD. PLOT NO.23-24 GIDC ESTATE NANDESARI, BARODA VS. THE ASSTT.CIT BHARUCH CIRCLE BHARUCH PAN/GIR NO. : AABCT 0638 F (APPLICANT) .. (RESPONDENT) APPLICANT BY : SHRI S.V. AGARWAL, C.A. RESPONDENT BY: SHRI M.C.PANDIT, SR.D.R. O R D E R PER SHRI T.K.SHARMA, JUDICIAL MEMBER :- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE FOR RE- CALLING THE ORDER OF ITAT BENCH D DATED 19/02/200 9 PASSED IN ITA NO.1032/AHD/2006 FOR ASSESSMENT YEAR 1997-98. 2. IN THE MISCELLANEOUS APPLICATION, IT IS MENTION ED THAT SHRI KIRAN PARIKH, CHARTERED ACCOUNTANT, WHO WAS REPRESENTING FOR THE ASSESSEE BEFORE THE TRIBUNAL SUDDENLY FELL SICK AND WAS HOSP ITALIZED IMMEDIATELY. THIS RESULTED IN DISMISSING THE APPEAL OF THE ASSES SEE IN LIMINE FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT.LTD. VS. CIT 38 ITD 320(DEL) AND THE D ECISION OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO MA NO. 430/AHD/2009 (ARISING OUT OF ITA NO.1032/AHD/2006) TONIRA PHARMA LTD. VS. ACIT ASST.YEAR 1997-98 - 2 - HOLKAR VS. CWT (1996) 223 ITR 480 (MP). IN SUPPOR T OF THIS, AFFIDAVIT DATED 10/02/2010 IS PLACED ON RECORD. 3. AFTER GOING THROUGH THE CONTENTS OF THE MISCELLA NEOUS APPLICATION AND HEARING BOTH THE PARTIES, WE ARE CONVINCED THAT THERE WAS A REASONABLE CAUSE. WE, THEREFORE, RE-CALL THE TRIBU NAL ORDER DATED 19/02/2009 PASSED IN ITA NO.1032/AHD/2006(SUPRA) AN D DIRECT THE REGISTRY TO FIX THE APPEAL OF THE ASSESSEE ON 08/07/2010. THE DATE OF HEARING WAS INFORMED TO BOTH THE PARTIES AT THE TIM E OF HEARING OF THIS MISCELLANEOUS APPLICATION. 4. IN THE RESULT, ASSESSEES MISCELLANEOUS APPLICA TION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/03/2010. SD/- SD/- ( D.C. AGRAWAL ) ( T.K.SHARMA ) ACCOUNTANT MEMBER JUDICIAL MEMBE R AHMEDABAD; DATED 26/ 03 /2010 T.C. NAIR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-VI, BARODA 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD