Shri Chhaganlal Ambabhai Patel, Jasdan V. The Income Tax Officer, ward 2(2), RAJKOT-GUJARAT

MA 58/RJT/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6483 (ITAT-RAJKOT)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-04-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 08-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: J C RANPURA
• Keywords: Opportunity of being heard; Principle of natural justice; 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.58/RJT/2010 (ARISING OUT OF I.T.A. NO.957/RJT/2010) (ASSESSMENT YEAR 2004-05) SHRI CHHAGANLAL AMBABHAI VS THE ITO, WD.2(2) PATEL, CHITALIYA KUVA ROAD RAJKOT JAYRAM PLOT, JASDAN PAN : AFPPP0228P (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI JC RANPURA RESPONDENT BY : SHRI AVINASH KUMAR O R D E R PER AL GEHLOT, AM THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESS EE AND ARISES OUT OF EXPARTE ORDER DATED 13-09-2010 PASSED IN ITA NO. 957/RJT/2010 FOR THE ASSESSMENT YEAR 2004-05. 2. THE ASSESSEE SUBMITS THAT THE LACK OF REPRESENTA TION WAS UNINTENTIONAL. SOME OF THE DETAILS WERE TO BE GATH ERED, THE PAPER BOOK COULD NOT BE COMPLIED IN TIME AND THEREFORE, THE AS SESSEE WAS ABOUT TO SEEK ADJOURNMENT. HOWEVER, THE ASSESSEE WAS UNAWAR E ABOUT THE PROCEDURE TO REPRESENT BY SOME ONE. THE ASSESSEE S UBMITS THAT HE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL AND THEREFORE IN THE INTEREST OF NATURAL JUSTICE, THE EXPARTE ORDER MAY BE RECALLED AND THE ASSESSEE PROVIDED WITH ANOTHER OPPORTUNITY OF BEING HEARD. THE LD.DR, ON THE OTHER HAND, OBJECTED TO RECALL OF THE ORDER OF THE TRIBUNAL, AS ACCORDING MA NO.58/RJT/2010 2 TO HIM, THE ASSESSEE HAS NOT MADE OUT A REASONABLE CAUSE FOR NON APPEARANCE. 3. WE HAVE HEARD THE LEARNED REPRESENTATIVE OF THE PARTIES, RECORD PERUSED. WE ARE SATISFIED THAT THE ASSESSEE WAS PR EVENTED BY SUFFICIENT AND REASONABLE CAUSE FROM APPEARING BEFORE THE TRIB UNAL ON THE DATE OF HEARING. THEREFORE, IN THE INTEREST OF NATURAL JUS TICE, WE RECALL OUR EXPARTE ORDER DATED 13-09-2010. REGISTRY IS DIRECTED TO RE FIX THE APPEAL IN ITA NO.957/RJT/2010 FOR HEARING ON 06-06-2011. AS THIS DATE HAS BEEN ANNOUNCED IN THE OPEN COURT, NO NOTICE OF HEARING S HALL BE GIVEN TO EITHER PARTY. ORDER PRONOUNCED IN THE OPEN COURT ON 01-04-2011. SD/- SD/- (N.R.S. GANESAN) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT, DT : 01 ST APRIL, 2011 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A)-III, RAJKOT 4. THE CIT-II, RAJKOT 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT