M/s. Parishram Transport, Navsari V. The Income tax Officer,Ward-3, Navsari

MA 63/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8516 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 30-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: ANKIT TALSANIA

Judgement Text

, , , , D, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, D BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + )* + )* + )* + ) ' ) ' ) ' ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) MA NO.63/AHD/2012 IN ITA NO.255/AHD/2010 [ASSTT.YEAR : 2006-2007] M/S.PARISHRAM TRANSPORT 6, INDRAPRASTHA APARTMENTS NR.NARANLAL HALL, ZAVERI SADAK NAVSARI. /VS. ITO, WARD-3 NAVSARI. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI ANKIT TALSANIA + 2 3 )/ REVENUE BY : SHRI B.L. YADAV 5 2 &(*/ DATE OF HEARING : 1 ST JUNE, 2012 678 2 &(*/ DATE OF PRONOUNCEMENT : 1-6-2012 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: BY THIS MA, THE ASSESSEE HAS REQUESTED FOR RECALLING OF EX PARTE ORDER OF THE TRIBUNAL IN ITA NO.255/AHD/2010 FOR A.Y.2006-2007 DATED 26-1 2-2011. MA NO.63/AHD/2012 -2- 2. THE ASSESSEE HAS EXPLAINED THE REASON FOR NON-AP PEARANCE ON THE DATE OF HEARING ON BEHALF OF THE ASSESSEE BEFOR E THE TRIBUNAL. THE LEARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LEARN ED COUNSEL FOR THE ASSESSEE. HE SUBMITTED THAT THE NOTICE OF HEAR ING WAS DULY SERVED AND IT WAS DUTY OF THE ASSESSEE TO TAKE PROPER STEP S TO ATTEND ON THE DATE OF HEARING BEFORE THE TRIBUNAL. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. WE FIND T HAT IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE FOR NON-APPEARANCE ON THE DATE OF HEARING ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL, WE ARE OF THE VIEW THAT IT WIL L BE IN THE INTEREST OF JUSTICE TO RECALL THE EX PARTE ORDER OF THE TRIBUNAL IN APPEAL OF THE ASSESSEE FOR A.Y.2006-2007 IN ITA NO.255/AHD/2010 D ATED 26-12- 2011 AND WE DIRECT ACCORDINGLY. THE DATE OF HEARIN G OF THE APPEAL IS ANNOUNCED ON THE OPEN COURT AS 8-8-2012 AND THERE I S NO NEED OF SERVICE OF NOTICE OF HEARING ON THE PARTIES SEPARAT ELY. 4. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS A LLOWED. 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