Shri Alap Shirishbhai Derasary, Baroda V. The ACIT.,Circle-2(1), Baroda

MA 64/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8518 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 02-04-2012
• 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 NOS.64, 65 AND 66/AHD/2012 IN ITA NO.1101, 1102 AND 1103 /AHD/2009 [ASSTT.YEAR : 2002-03, 2003-04 AND 2004-2005] SHRI AALAP SHIRISHBHAI DERASARY SHED NO.862/3-A NR.ABB CROSS ROAD OPP: NEHA ENGINEERING GIDC MAKARPURA VADODARA 390 010. /VS. ACIT, CIR.2(1) BARODA. ( (( (-. -. -. -. / 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 THESE THREE MAS, THE ASSESSEE HAS REQUESTED FOR RECALLING OF EX PARTE ORDER OF THE MA NOS.64, 65 AND 66/AHD/2012 -2- TRIBUNAL IN ITA NO.1101 TO 1103/AHD/2009 FOR A.Y.20 02-2003 TO 2004-2005 DATED 9-1-2012. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITT ED THAT THE ASSESSEES COUNSEL WAS OUT OF STATION ON THE RELEVA NT DATE OF HEARING FOR ATTENDING REGIONAL RESIDENTIAL COURSE ORGANIZED BY BARODA BRANCH OF WIRC OF ICAI AT RANTHAMBORE. NR.SAWAI MA THOPUR, RAJASTHAN. THE LEARNED DR HAS OPPOSED THE SUBMISSI ONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. HE SUBMITTED THA T THE NOTICE OF HEARING WAS DULY SERVED AND STILL THE ASSESSEE CHOS E NOT TO ATTEND ON THE DATE OF HEARING AND ACCORDINGLY THE EX PARTE ORDER WAS RIGHTLY PASSED BY 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 AND ALSO CONTAINED IN THE MISC. APPLICATION FILED B Y THE ASSESSEE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL, ON THE DATE OF HEARING, WE ARE OF THE VIEW THAT IT WAS IN THE INTEREST OF JUSTICE TO RECALL THE EX PARTE ORDER OF THE TRIBUNAL FOR A.Y.2002-2003, 2003- 2004 AND 2004-2005 IN ITA NOS.1101 TO 1103/AHD/2004 DATED 9-1- 2012 AND WE DIRECT ACCORDINGLY THE DATE OF HEARING OF THE APPEAL IS ANNOUNCED ON THE OPEN COURT AS 8-8-2012 AND THERE I S NO NECESSITY OF SERVICE OF NOTICE OF HEARING ON THE PARTIES SEPARAT ELY. 4. IN THE RESULT, THE MAS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT