M/s. Sun Enterprises, Baroda V. The ACIT.,Circle-5, Baroda

MA 6/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7641 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 25-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: SAKAR SHARMAAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER A ND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A.NO.06/AHD/2012 IN I.T.A. NO.3262 / AHD/2009 (ASSESSMENT YEAR 2006-07) SUN ENTERPRISE, R.V.DESAI ROAD, NEAR KRISHNA TOWER, NAVAPURA, BARODA VS. ACIT, CIRCLE 5, BARODA PAN/GIR NO. : AAXFS3471Q (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI SAKAR SHARMA,AR RESPONDENT BY: SHRI O.P.BATHEJA, SR. DR DATE OF HEARING: 30.03.2012 DATE OF PRONOUNCEMENT: 30.03.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 16.11.2011. IT WAS SUBMITTED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION THAT THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE AND THE ASSESSEE FORWARD ED THE NOTICE TO THE CHARTERED ACCOUNTANT WHO WAS REPRESENTING THE MATTE R OF THE ASSESSEE. IT WAS SUBMITTED THAT THE CONCERNED CA WAS OUT OF STAT ION AT THE RELEVANT POINT OF TIME AND FOR THIS REASON, HE COULD NOT INF ORM THE ADVOCATE AT AHMEDABAD WHO WAS TO APPEAR BEFORE THE TRIBUNAL TO PRESENT THE CASE. IT WAS SUBMITTED THAT UNDER THESE FACTS, THERE WAS NON APPEARANCE ON BEHALF M.A.NO.06 /AHD/2012 2 OF THE ASSESSEE BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND, THEREFORE, EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED. 2. IN VIEW OF THIS, WE ARE SATISFIED THAT THERE I S REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE AND HENCE, IN VIEW O F RULE 24 OF THE INCOME TAX TRIBUNAL RULES, WE RECALL THIS TRIBUNAL ORDER. HEARING OF THIS APPEAL IS FIXED ON 31.05.2012. SINCE, THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUAMR SHRAWAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 30/3. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 30/3.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 30/3 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.9/4 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 10/4 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. M.A.NO.06 /AHD/2012 3 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .