Handee Food, Baroda V. The ACIT, Circle-3, Baroda

MA 56/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3133 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 02-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA
• Assessee Lawyers: M K PATEL
• Keywords: Reasonable cause

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER MA NO.56/AHD/2014 IN ./ ITA NO.1582/AHD/2011 / ASSTT.YEAR: 2005-06] HANDEE FOOD PATEL SQUARE 1, AJANTA SOCIETY RACE COURSE BARODA 390 007. VS ACIT, CIR.3 BARODA. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI M.K. PATEL REVENUE BY : SHRI D.C. MISHRA, SR.DR / DATE OF HEARING : 17/07/2015 / DATE OF PRONOUNCEMENT: 17/07/2015 *+/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION IS FILED AT THE INST ANCE OF THE ASSESSEE. THE APPEAL OF THE ASSESSEE, BEARING ITA NO.1582/AHD/2011 WAS DISMISSED FOR WANT OF PROSECUTION. 2. IT IS PLEADED IN THE APPLICATION THAT NOTICE WAS SERVED ON THE TENANT OF THE ASSESSEE, WHO FAILED TO COMMUNICATE T HE NOTICE TO THE ASSESSEE IN DUE TIME. THE ASSESSEE HAS FILED AN AF FIDAVIT OF ITS PARTNER. 3. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTAN CES, WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVENTED FROM APPEA RANCE BEFORE THE MA NO.56/AHD/2014 2 TRIBUNAL ON THE DATE OF HEARING BY REASONABLE CAUSE . THEREFORE, WE RECALL THE TRIBUNAL ORDER PASSED IN ITA.NO.1582/AHD /2011 DATED 14.10.2001 AND RESTORE THE APPEAL TO ITS ORIGINAL N UMBER. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE APPEAL ON 15 TH OCTOBER, 2015. BOTH THE PARTIES ARE INFORMED IN THE COURT-ROOM, AND NO FRESH NOTICE WILL BE ISSUED TO THE PARTIES. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 17 TH JULY, 2015 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER