Smt. Lalitaben C.Kapadia, Surat v. The ACIT.,Circle-6,, Surat

MA 330/AHD/2009 | 2004-2005
Pronouncement Date: 07-05-2010 | Result: Allowed

Appeal Details

RSA Number 33020524 RSA 2009
Assessee PAN ADQPK9097G
Bench Ahmedabad
Appeal Number MA 330/AHD/2009
Duration Of Justice 7 month(s) 7 day(s)
Appellant Smt. Lalitaben C.Kapadia, Surat
Respondent The ACIT.,Circle-6,, Surat
Appeal Type Miscellaneous Application
Pronouncement Date 07-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 07-05-2010
Assessment Year 2004-2005
Appeal Filed On 30-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI JM AND D. C. AGRAWAL AM) MA NO. 330/AHD/2009 (IN ITA NO.1429/AHD/2008 -AY: 2004-05) SMT. LALITABEN C. KAPADIA 81 AMBICA INDUSTRIAL SOCIETY UDHNA MAGDALLA ROAD SURAT PA NO. ADQPK 9097 G VS THE A. C. I. T. CIRCLE-6 AAYAKAR BHAVAN MAJURAGATE SURAT (APPLICANT) (RESPONDENT) APPLICANT BY SHRI M. K. PATEL AR RESPONDENT BY SMT. NEETA SHAH DR O R D E R PER BHAVNESH SAINI: THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT VIDE ORDER OF THE TRIBUNAL DATED 23-03-2 009. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND MATERIAL ON RECORD WE ARE OF THE VIEW THAT INTEREST OF JUSTICE REQUIRES ONE MORE OPPORTU NITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL. HOWEVER CONSIDER ING THE CONDUCT OF THE ASSESSEE EVEN NOT APPEARING BEFORE THE LEARNED CIT(A) WE FIND THAT FOR RECALLING THE EARLIER ORDER OF THE TRIBUNAL THE ASSESSEE SHOULD COMPENSATE THE REVENUE DEPARTMENT. WE ACCORDINGLY R ECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 23-03-2009 SUBJECT TO C OST OF RS.2 000/- WHICH THE ASSESSEE SHALL PAY TO THE REVENUE DEPARTM ENT WITHIN 30(THIRTY) DAYS OF THIS ORDER. OFFICE IS DIRECTED T O FIX THE APPEAL OF THE ASSESSEE FOR HEARING ON MERIT. THE APPEAL BE FIXED FOR HEARING ON 15-07-2010 FOR WHICH NO SEPARATE NOTICE WOULD BE IS SUED TO THE PARTIES. THE MISC. APPLICATION OF THE ASSESSEE IS ALLOWED SU BJECT TO PAYMENT OF RS.2 000/-. MA NO.330/AHD//2009 (IN ITA NO.1429/AHD/2008) SMT LALITABEN C. KAPADIA 2 2. AS A RESULT THE MISC. APPLICATION OF THE ASSESS EE IS ALLOWED AS INDICATED ABOVE. THE ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 07 TH MAY 2010. SD/- SD/- (D. C. AGRAWAL) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 07-05-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) 5. THE DR ITAT AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR ITAT AHMEDABAD