Shri Bipin M.Chaudhary, Ahmedabad V. The Income tax Officer,Ward-2(4), Ahmedabad

MA 48/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9225 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 07-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A TIRKEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER A ND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO.48/AHD/2012 IN I.T.A. NO. 506/AHD/2011 (ASSESSMENT YEAR 2007-08) BIPIN MANILAL CHAUDHARY , 22, GROUND FLOOR, VINOD CHAMBERS, DARIAPUR, AHMEDABAD VS. ITO, WARD 2(4), AHMEDABAD PAN/GIR NO. : (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI PARTH MEHTA, AR RESPONDENT BY: SHRI A TIRKEY, SR.DR DATE OF HEARING: 05.10.2012 DATE OF PRONOUNCEMENT: 05.10.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF AN EX-PARTE TRIBUNAL ORDER DATED 07.12.20 12. IT WAS SUBMITTED IN THE MISCELLANEOUS APPLICATION BY THE ASSESSEE THAT THE CA BEING THE AR OF THE ASSESSEE NOTED ON THE LAST DATE OF HEARING I.E. ON 05.08.2011 AS THE NEXT DATE OF HEARING ON 10.10.2011 INSTEAD OF 07.10 .2011 AND BECAUSE OF THIS REASON, NONE COULD APPEAR ON 07.10.2012 AND, T HEREFORE, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED. CONSIDERING THE SE FACTS, WE ARE OF THE CONSIDERED OPINION THAT IT WAS BECAUSE OF A BONA FI DE MISTAKE OF THE LD. A.R. IN NOTING THE NEXT DATE OF HEARING AND HENCE, THERE IS REASONABLE M.A.NO.48 /AHD/2012 2 CAUSE FOR NON APPEARANCE OF THE ASSESSEE AND HENCE , AS PER RULE 24 OF THE APPELLATE TRIBUNAL RULE 1963, WE RECALL THIS EX-PAR TE TRIBUNAL ORDER AND FIX THE DATE OF HEARING AS ON 04.12.2012. SINCE TH E DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUMAR SHRAWAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 09/10/12 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 10/10/12.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5/10/12 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.12/10 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 12/1 0/2012 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .