Shri Manohar S.Maheshwari, Ahmedabad V. The ACIT.,Cent.Circle-1(1), Ahmedabad

MA 91/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1337 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 17-01-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 12-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA SRDR
• Assessee Lawyers: VIJAY RANJAN
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BENCH, AHMEDABAD .., ! '# '# '# '# $ %&, ! BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.91/AHD/2013 - AY 2003-04 ( IN (SS) #./ IN I.T(SS).A. NO.563/AHD/2010) ( ( ')( ( ')( ( ')( ( ')( / / / / ASSESSMENT YEAR : 2003-04) MANOHAR S.MAHESHWARI C-401, SUMADHUR-II, BEHIND AZAD SOCIETY NR.VASTRAPUR TELEPHONE EXCHANGE AMBAWADI, AHMEDABAD / VS. THE ACIT CENTRAL CIRCLE-1(1) AHMEDABAD !* #./+, #./ PAN/GIR NO. : AHDPM 1743 E ( APPLICANT ) .. ( -.*/ / RESPONDENT ) ASSESSEE BY : SHRI VIJAY RANJAN REVENUE BY : SHRI O.P. BATHEJA, SR.D.R. $'0 1 & / / / / DATE OF HEARING : 17/1/2014 23) 1 & / DATE OF PRONOUNCEMENT : 24/1/2014 4 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE FIL ED ON 12/04/2013 PRAYING FOR RECALLING THE ITAT D BENCH AHMEDABAD ORDER PA SSED IN IT(SS)A NO.563/AHD/2010 FOR AY 2003-04, DATED 23/11/2012, W HEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED BY NON-PROSECUTION. 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE. HE SUBMITTED THAT A NOTICE OF HEARING WAS RECEIVED BY WIFE OF THE ASSESSEE WHO FORGOT TO HANDOVER THE NOTICE OF H EARING TO THE ASSESSEE. HE SUBMITTED THAT AN AFFIDAVIT OF THE WIFE OF THE ASSE SSEE DATED 04/04/2013 IS PLACED ON RECORD. 3. ON THE CONTRARY, LD.SR.DR OPPOSED THE MISCELLANE OUS APPLICATION. MA NO.91/AHD/2013 (IN IT(SS)A NO.563/AHD/2010) MANOHAR S.MAHESHWARI VS. ACIT ASST.YEAR 2003-04 - 2 - 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL AVAILABLE ON RECORD. WE FIND THAT THIS TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE VIDE ORDER DATED 23/11/2012 FOR WANT OF PROSECUTION. WIFE OF THE AS SESSEE IN THE SAID AFFIDAVIT DATED 04.04.2013 STATED THAT THE NOTICE FIXING THE MATTER OF HEARING ON 23/11/2012 BY THE HONBLE TRIBUNAL WAS RECEIVED BY HER BUT HER HUSBAN D (APPELLANT-ASSESSEE) WAS OUT OF STATION ON THE DATE OF RECEIPT OF NOTICE AND SHE HAD PUT THE SAID NOTICE IN HIS TABLE WITH OTHER PAPERS WHICH SUBSEQUENTLY SHE FORGOT TO HANDOVER THE NOTICE OF HEARING TO THE ASSESSEE. IN VIEW OF THE SUBMISSIONS MADE BY T HE LD.COUNSEL FOR THE ASSESSEE AND THE AFFIDAVIT GIVEN BY WIFE OF THE ASSESSEE, WE HER EBY RECALL THE TRIBUNAL ORDER DATED 23/11/2012(SUPRA), SINCE THE ASSESSEE HAS DEMONSTRA TED A REASONABLE CAUSE FOR NON- APPEARANCE ON THE DATE OF HEARING ON 23/11/2012. THEREFORE, WE RECALL THE TRIBUNAL ORDER DATED 23/11/2012 AND THE ASSESSEES APPEAL IN IT(SS)A NO.563/AHD/2010 FOR AY 2003-04 IS FIXED FOR HEARING. THE REGISTRY IS D IRECTED TO FIX THE ASSESSEES APPEAL FOR HEARING IN DUE COURSE AND ACCORDINGLY THE NOTIC E MAY BE ISSUED TO THE CONCERNED PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( .. ) ($ %&) ! ! ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 24/ 01 /2014 7.., '.../ T.C. NAIR, SR. PS MA NO.91/AHD/2013 (IN IT(SS)A NO.563/AHD/2010) MANOHAR S.MAHESHWARI VS. ACIT ASST.YEAR 2003-04 - 3 - 4 1 -&8 98)& 4 1 -&8 98)& 4 1 -&8 98)& 4 1 -&8 98)&/ COPY OF THE ORDER FORWARDED TO : 1. */ / THE APPLICANT. 2. -.*/ / THE RESPONDENT. 3. ## & $: / CONCERNED CIT 4. $:() / THE CIT(A)-I, AHMEDABAD 5. 8'%; -& , , / DR, ITAT, AHMEDABAD 6. ;( <0 / GUARD FILE. 4$ 4$ 4$ 4$ / BY ORDER, .8& -& //TRUE COPY// = == =/ // / #+ #+ #+ #+ ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 21.1.14(DICTATION-PAD 3-P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 21.1.14 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 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.24.1.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24.1.14 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER