Shri Reema P.Joshi, Baroda V. The Income tax Officer,Ward-1(4), Baroda

MA 78/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9578 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-07-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 09-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO.78/AHD/2012 IN I.T.A. NO.3097/AHD/2010 (ASSESSMENT YEAR 2005-06) SMT. REEMA P. JOSHI, 206, ASHIWAD COMPLEX, BEHIND MOTHERS SCHOOL, GOTRI ROAD, BARODA VS. ITO, WARD 1(4), BARODA PAN/GIR NO. : AFF[K7915K (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI MUKUND BAKSHI, AR RESPONDENT BY: SHRI Y P VERMA, SR. DR DATE OF HEARING: 07.12.2012 DATE OF PRONOUNCEMENT: 07.12.2012 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 ORDER DATED 13.09.2011. IT WAS SUBMITTED BY THE LD. A.R. IN THE MISCELLANEOUS APPLICATION THAT THE NOTI CE OF HEARING WAS NOT SERVED ON THE ASSESSEE AND BECAUSE OF THIS REASON, NO ONE COULD APPEAR BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARIN G AND, THEREFORE, THIS TRIBUNAL ORDER MAY BE RECALLED. IT IS ALSO SUBMITT ED IN THE MISCELLANEOUS APPLICATION THAT THE ASSESSEE WAS OUT OF INDIA SINC E 26.05.2011 AND HAS COME BACK ONLY ON 18.11.2011 AND IN THE MONTH OF SE P 2011, THE ASSESSEE WAS NOT IN INDIA. M.A.NO.78 /AHD/2012 2 2. IN VIEW OF ABOVE FACTS, WE ARE SATISFIED THAT TH ERE WAS A REASONABLE CAUSE FOR NON APPEARING THE ASSESSEE ON THE APPOINT ED DATE OF HEARING AND HENCE, AS PER RULE 24 OF THE INCOME TAX APPELLATE T RIBUNAL RULES 1963, WE RECALL THIS EX-PARTE TRIBUNAL ORDER AND DIRECT T HE REGISTRY TO FIX THE APPEAL FOR HEARING ON 04.02.2013. THIS DATE OF HEA RING WAS PRONOUNCED IN THE OPEN COURT AND HENCE, THERE IS NO NEED TO IS SUE NOTICE OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING ITSELF I.E. ON 07.12.2012. SD./- SD./- (MUKUL KUMAR 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 10/12/2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11/12/2012.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 07.12.2012 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.13/12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13/1 2/2012 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. .