Shri Upendrabhai D.Prajapati, Baroda V. The Dy.CIT.,Circle-2(2), Baroda

MA 55/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8859 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-07-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 13-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD C BENCH BEFORE: SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACC OUNTANT MEMBER UPENDRABHAI D. PRAJAPATI (APPELLANT) PAN NO. ADOPPO637R VS. THE DCIT, CIRCLE 2(2) (RESPONDENT) REVENUE BY : SHRI DINESH SINGH SR. D.R. ASSESSEE BY : SRI TEJ SHAH, A.R DATE OF HEARING : 07-09-2012 DATE OF PRONOUNCEMENT : 07-09-2012 / ORDER PER : SRI A.K. GARODIA, ACCOUNTANT MEMBER:- THIS M.A. IS FILED BY THE ASSESSEE SEEKING RECALL OF THE EX-PARTE TRIBUNAL ORDER DATED 04-11-2011. 2. BY GOING THROUGH THE M.A. FILED BY THE ASSESSEE AND AFTER HEARING BOTH THE SIDES, WE ARE SATISFIED THAT THERE WAS REA SONABLE CAUSE FOR NON- ATTENDANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND THEREFORE, AS PER RULE 24 OF TRIBUNAL RULES 1963, WE RECALL THIS EX-PARTE TRIBUNAL ORDER AND THE APPEAL OF THE ASSESSEE IS FIXED FOR HEARING ON 10-11-2012. SINCE THE M.A. NO 55/AHD/2012 (ARISING OUT OF ITA NO. 237/AHD/2011) A.Y.:-2007-08 M.A. NO. 55/AHD/2012 A.Y. :-2007-08 PAGE NO. UPENDRABHAI D. PRAJAPATI VS. THE DCIT 2 DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO SE PARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, THE M.A. OF THE ASSESSEE STANDS A LLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONED ABOVE. SD/- SD/- (MUKUL KR. SHRAWAT) (A.K.GARODIA) JUDICIAL MEM BER ACCOUNTANT MEMBER AHMEDABAD : DATED 07/09/2012 A.KUMAR, P.S. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE BY ORDER/ , ( / ' ) ! , '# *