Rishabha Silk Mills Pvt.Ltd., Surat V. The ACIT.,Circle-4, Surat

MA 95/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1045 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 22-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JHANGID
• Keywords: Reasonable cause

Judgement Text

M.A NO 95/A/2013 (IN ITA NO. 509/A/2013) . A.Y. 2006-07 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD (BEFORE SHRI MUKUL KR. SHRAWAT, J.M. & SHRI ANIL C HATURVEDI, A.M.) M. A. NO. 95 /AHD/2013 (IN ITA NO. 50 9/AHD/2010) (ASSESSMENT YE AR:2006-07) RISHABH SILK MILLS PVT. LTD., SURAT (APPELLANT) VS. THE A.C.I.T CIRCLR-4, SURAT (RESPONDENT) PAN: AACCR 9909C APPELLANT BY : SHRI HARDIK VORA RESPONDENT BY : SHRI J.P. JHANGID, SR. D.R. ( )/ ORDER DATE OF HEARING : 20-09-2013 DATE OF PRONOUNCEMENT : 04-10-2013 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS M.A. THE ASSESSEE HAS SUBMITTED FOR RECA LL OF THE EX-PARTE ORDER OF TRIBUNAL IN ITA NO. 509/AHD/2010 DATED 22.08.2012. 2. THE LEARNED A.R. HAS EXPLAINED THE REASONS FOR N OT APPEARING ON THE DATE OF HEARING WAS DUE TO THE CHANGE OF ADDRESS, WHICH HE HAD FAIL ED TO INTIMATE TO THE REGISTRY. HE FURTHER SUBMITTED THAT THE NEW ADDRESS HAS NOW B EEN INTIMATED TO REGISTRY. HE, THEREFORE, REQUESTED THAT THE EX-PARTE ORDER BE REC ALLED. THE LD. D.R. ON THE OTHER HAND OBJECTED TO THE REQUEST OF THE ASSESSEE. M.A NO 95/A/2013 (IN ITA NO. 509/A/2013) . A.Y. 2006-07 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS AS NOTED ABOVE, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-A PPEARANCE OF THE LEARNED A.R. ON THE APPOINTED DATE OF HEARING AND HENCE, WE RECALL THE EX-PARTE TRIBUNAL IN ITA NO. 509/AHD/2010 ORDER DATED 22.08.2012 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 21.11.2013, IN THE LIGHT OF THE UNDERTAK ING GIVEN BY THE LD. A.R. THAT HE SHALL PROMPTLY COMPLY WITH THE APPELLATE PROCEEDING S AND APPEAR BEFORE THE TRIBUNAL, SO THAT THIS APPEAL SHOULD BE DECIDED AT THE EARLIEST. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DIS PENSED WITH THE CONSENT OF BOTH PARTIES. SINCE THE DATE OF HEARING WAS PRONOUNCED I N THE OPEN COURT, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 04 - 10 - 2013. SD/- SD/- ( MUKUL KR. SHRAWAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT ,AHMEDABAD