Shri Vinay K. Manek, Baroda V. The ACIT, Circle-3, Baroda

MA 55/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1970 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-06-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 02-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JHANGID SR D R
• Assessee Lawyers: M K PATEL

Judgement Text

, , , , A, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) MA NOS.55/AHD/2014 IN ITA NO.3109/AHD/2009 [ASSTT.YEAR : 2005-2006] SHRI VINAY K. MANEK 12, NIHARIKA SOCIETY ELLORA PARK, BARODA. PAN : ACKPM 4875 F /VS. ACIT, CIR.3 BARODA. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI M.K. PATEL + 2 3 )/ REVENUE BY : SHRI J.P. JHANGID, SR.DR 5 2 &(*/ DATE OF HEARING : 6 TH JUNE, 2014 678 2 &(*/ DATE OF PRONOUNCEMENT : 09-06-2014 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS MISC. APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE FOR RECALLING EX PARTE ORDER OF THE TRIBUNAL IN THE APPEAL OF THE ASSESSEE IN ITA NO.3109/AHD/20 09 FOR THE ASSTT.YEAR 2005-2006 DATED 31.10.2011. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE WAS OUT-OF-STATION DURING THE RELEVANT PERIOD, AS IT WA S DIWALI AND NEW YEAR MA NO.55/AHD/2014 -2- ON 26.10.2011 AND 27.10.2011, AND THE ASSESSEE RETU RNED ONLY ON 1.11.2011, AND THEREFORE, THE NOTICE OF HEARING COU LD NOT BE FORWARDED TO ITS COUNSEL AT AHMEDABAD, AND THEREFORE, THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE . THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE HAS FILED A DULY SWORN AFFIDAVIT DATED 27.3.2014 IN SUPPORT OF ITS CONTENTIONS MADE IN THE MA FILED BY HIM. THE L EARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND HAVE PE RUSED THE ORDERS OF THE TRIBUNAL AND ALSO CONTENTS OF THE MA AND THE AFFIDAVIT FILED BY THE ASSESSEE. WE FIND THAT IN VIEW OF THE CIRCUMSTANCE S NARRATED IN THE MA AND SUPPORTED BY THE DULY SWORN AFFIDAVIT, IT IS A FIT CASE FOR RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 31.10.2011 FOR THE ASS TT.YEAR 2005-06 IN ITA NO.3109/AHD/2009, AND WE DIRECT ACCO RDINGLY. THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT AS 30 TH JULY, 2014, AND THERE IS NO NECESSITY OF SERVING NOTICE OF HEARING SEPARATEL Y ON THE PARTIES. 4. IN THE RESULT, THE MA. OF THE ASSESSEE IS ALLOWE D. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD