Smt. Pushpaben N. Thanki, PORBANDAR V. The Income Tax Officer, Ward-2(4), PORBANDAR

MA 80/RJT/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7321 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-07-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 23-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Assessee Lawyers: KALPESH JOSHI
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) M.A. NO.80/RJT/2010 (ARISING OUT OF I.T.A. NO.02/RJT/2010) (ASSESSMENT YEAR 2001-02) SMT. PUSHPABEN N THANKI VS ITO, WD.2(4) AMBIKA, JALARAM COLONY PORBANDAR PORBANDAR PAN : ACNPT7727L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KALPESH JOSHI RESPONDENT BY : SHRI MK SINGH O R D E R PER AL GEHLOT, AM THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESS EE ARISES OUT OF THE EXPARTE ORDER DATED 23-08-2010 PASSED BY TRIBUNAL I N ITA NO.02/RJT/2010 FOR THE ASSESSMENT YEAR 2001-02. 2. THE ASSESSEE SUBMITS THAT THE NOTICE OF HEARING RECEIVED FROM THE TRIBUNAL WAS FORWARDED TO HER CHARTERED ACCOUNTANT, SHRI CHETAN AGARWAL. SHRI CHETAN AGARWAL WAS OUT OF STATION FOR EIGHT DAYS AN D THEREFORE, THE HEARING COULD NOT BE ATTENDED. THIS FACT WAS NOT MADE KNOWN TO T HE ASSESSEE. THE ASSESSEE CAME TO KNOW OF THE NON APPEARANCE ONLY ON RECEIPT OF THE EX PARTE ORDER FROM THE TRIBUNAL. THE ASSESSEE PLEADS THAT SHE SHOULD NOT BE PUNISHED FOR THE FAULT OF HER CHARTERED ACCOUNTANT. THEREFORE, IT IS PRAY ED THAT THE ORDER DATED 23-08- 2010 MAY BE RECALLED AND THE ASSESSEE PROVIDED WITH ANOTHER OPPORTUNITY OF HEARING. THE LD. DR IS HEARD. 3. WE HAVE HEARD THE LEARNED REPRESENTATIVE OF THE PARTIES, RECORD PERUSED. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE MA NO.80/RJT/2010 2 CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DAT E OF HEARING. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE, WE RECALL OUR EXPA RTE ORDER DATED 23-08-2010. REGISTRY IS DIRECTED TO REFIX THE APPEAL IN ITA NO. 02/RJT/2010 FOR HEARING ON 18- 08-2011. AS THIS DATE HAS BEEN ANNOUNCED IN THE OP EN COURT, NO NOTICE OF HEARING SHALL BE GIVEN TO EITHER PARTY. ORDER PRONOUNCED IN THE OPEN COURT ON 15-07-2011. SD/- SD/- (N.R.S. GANESAN) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT, DT : 15 TH APRIL, 2011 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A)-I, JAMNAGAR 4. THE CITI, JAMNAGAR 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT