Rolex International Ltd., Ahmedabad V. The Income tax officer, Ward-5(3), Ahmedabad

MA 72/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7923 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2000-2001
• Appeal Filed On: 10-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A.NO.72/AHD/2011 IN I.T.A. NO. 637/ AHD/2004 (ASSESSMENT YEAR 2000-01) ROLEX INTERNATIONAL LTD., SH. BALDEVBHAI CHAUDHARY, MANAGING DIRECTOR, 309, LOHA B HAVAN, OPP. GUJARAT HIGH COURT, NAVRANGPURA, AHMEDABAD-9 VS. ITO, WARD 5(3), AHMEDABAD PAN/GIR NO. : AAACR7305J (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI TUSHAR HEMANI, AR RESPONDENT BY: SHRI B L YADAV, SR. DR DATE OF HEARING: 27.04.2012 DATE OF PRONOUNCEMENT: 27.04.2012 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 07.11.2008. 2. WE HAVE HEARD BOTH THE SIDES. WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE, AS PER RULE 24 OF THE TRIBUNA L RULES 1963, THIS EX- PARTE TRIBUNAL ORDER IS HEREBY RECALLED. APPEAL IS FIXED FOR HEARING ON 12 TH M.A.NO.72 /AHD/2011 2 JULY 2012. SINCE THE DATE OF HEARING WAS PRONOUNCE D IN THE OPEN COURT, NO SEPARATE NOTICE 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./- (D. K. TYAGI) (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 DICTATION2/5. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER2/5 .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 27/4 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.4/5 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 4/5/12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 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. .