Samast Sorathiya Rabari Samaj, Junagadh, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-1(1), JUNAGADH

MA 46/RJT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3917 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 25-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: THERE WERE VALID

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER MA No. 46/Rjt/2019 (Arising out of ITA No. 77/Rjt/2014) Assessment Year : 2010-11 Samast Sorathiya Rabari Samaj, “Jogmaya”, Dairy Road Gandhigram, Junagadh PAN : AAJTS 8815 J Vs Income Tax Officer, Ward-1(1), Junagadh Applicant Respondent Assessee by : Written Submission Revenue by : Shri B.D. Gupta, Sr DR /Date of Hearing : 10/06/2022 /Date of Pr onouncement: 15/06/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : By this Miscellaneous Application, the assessee is seeking recall of the Tribunal’s order dated 4 th March, 2019 in ITA No.77/Rjt/2014 passed ex parte whereby the appeal of the assessee was dismissed for non-prosecution as well as by treating the same as barred by limitation. 2. We have heard the arguments of both the sides and also perused the relevant material available on record. As mentioned by the assessee in the present Miscellaneous Application and further reiterated by the learned Counsel for the assessee by way of written submission, there were valid reasons for the delay on the part of the assessee in filing the appeal before the Tribunal as well as for its non-appearance at the time when the said appeal was fixed for hearing before the Tribunal. An affidavit of the assessee explaining the said reason is also placed on record and keeping in view the same, we are satisfied that there was a sufficient cause for the non- MA No. 46/Rjt/2019 Samast Sorathiya Rabari Samaj Vs. ITO AY : 2010-11 2 appearance of the assessee when this appeal was called for hearing on 29.01.2019. We, therefore, recall the order of the Tribunal dated 04.03.2019 passed ex parte dismissing the appeal of the assessee for non-prosecution and restore the appeal of the assessee to its original number. The Registry is directed to fix the said appeal for hearing in the regular course. 3. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 15 th June, 2022 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 15/06/2022 *Bt /Copy of the Order forwarded to : 1. ! / The Appellant 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Rajkot, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Rajkot 1. Date of dictation- ...14.06.2022...- ... 2. Date on which the typed draft is placed before the Dictating Member ......14.06.2022...... Other member ...14.06.2022 .................. 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...14.06.2022 ............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement 15.06.2022.. 5. Date on which the file goes to the Bench Clerk...15.06.2022......... 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................