Shri Jitendra Shantilal Vyas, Development Officer, LIC of India, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-2(4), PORBANDAR

MA 48/RJT/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6256 (ITAT-RAJKOT)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-03-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 27-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: DR ADHIA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) M.A NO.48/RJT/2009 (ARISING OUT OF I.T.A. NO.565/RJT/2010) (ASSESSMENT YEAR 2003-04) SHRI JITENDRA SHANTILAL VYAS VS ITO, WD.2(4) 42, ANJALI PARK, RAJIV NAGAR PORBANDAR OPP BRAHMAKUMARI MANDIR PORBANDAR PAN : ABCPV0582D (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI DR ADHIA RESPONDENT BY : SHRI AVINASH KUMAR O R D E R PER AL GEHLOT, AM THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE AND ARISES OUT OF EXPARTE ORDER DATED 29-05-2009 PASSED IN ITA NO.565/RJT/2010 FOR THE ASSESSMENT YEAR 2003-04. 2. THE ASSESSEE SUBMITS THAT THE TRIBUNAL DISMISSED THE APPEAL IN LIMINE AS NOBODY WAS PRESENT AT THE TIME OF HEARING THE ASSESSEE SUBMITS THAT DUE TO THE SUDDEN ILLNESS OF HIS AUTHO RIZED REPRESENTATIVE THE NO APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HE ARING. THE ASSESSEE THEREFORE PLEADS THAT THE ASSESSEE WAS PREVENTED BY A SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL AND THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING HIS APPEAL. ACCORDINGLY IT IS PRAYED THAT THE ASSESSEE MAY BE PROVIDED WITH ANOTHER OPPORTUNITY O F BEING HEARD. THE LEARNED DR ON THE OTHER HAND, SUBMITTED THAT NO REA SONABLE CAUSE HAS MA NO.48/RJT/2010 2 BEEN BROUGHT OUT OTHER THAN THE ILLNESS OF THE AUTH ORIZED REPRESENTATIVE OF THE ASSESSEE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND REC ORD PERUSED. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SU FFICIENT AND REASONABLE CAUSE FROM NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE SUDDEN ILLNESS OF THE AUTHORIZED REPRESENTATIVE AMO UNTS TO A REASONABLE CAUSE. THEREFORE, IN THE INTEREST OF NATURAL JUSTI CE AND IN VIEW OF PROVISO TO RULE 24 OF I.T. (APPELLATE TRIBUNAL RULES), 1963, W E RECALL OUR ORDER DATED 29-05-2009. THE REGISTRY IS DIRECTED TO FIX THE AP PEAL IN ITA NO.565/RJT/2008 FOR HEARING ON 03-05-2011. 4. NO NOTICE OF HEARING SHALL BE GIVEN TO EITHER PA RTY AS THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25-03-2011. SD/- SD/- (N.R.S. GANESAN) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT, DT : 25 TH MARCH, 2011 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A), JAMNAGAR 4. THE CIT, JAMNAGAR 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT MA NO.48/RJT/2010 3