Shri Harilal Lakhamshi Soni (HUF), v. The Income Tax Officer, Ward 2, GANDHIDHAM

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.39/RJT/2010 (ARISING OUT OF I.T.A. NO.1017/RJT/2009) (ASSESSMENT YEAR 2006-07) SHRI HARILAL LAKHAMSHI SONI (HUF) VS ITO WD.2 HARIBHAI SONI BLDG GANDHIDHAM-KUTCH LB SHASTRI ROAD ANJAR-KUTCH PAN : AADHS2863J (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SUMIT SHINGLA RESPONDENT BY : SHRI AVINASH KUMAR O R D E R PER AL GEHLOT AM VIDE THIS MISCELLANEOUS APPLICATION THE ASSESSEE R EQUESTS FOR RECALL OF THE EXPARTE ORDER DATED 17-05-2010 PASSED BY THE TRIBUN AL IN ITA NO.1017/RJT/2009 FOR THE ASSESSMENT YEAR 2006-07. 2. THE LD.AR OF THE ASSESSEE SUBMITTED THAT THE NOT ICE FIXING THE HEARING ON 17-05-2010 WAS RECEIVED BY THE ASSESSEE ONLY AFTER THE DATE OF HEARING I.E. ON 20-05-2010. TO THIS EFFECT A DULY SWORN IN AFFIDA VIT FROM THE ASSESSEE HAS BEEN FILED. THE LEARNED AR FURTHER SUBMITTED THAT THE A SSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL. THEREFORE H E PLEADED THAT THE ASSESSEE MAY BE PROVED WITH ANOTHER OPPORTUNITY OF HEARING IN THE INTEREST OF JUSTICE. THE LD.DR HAS NO OBJECTION. 3. UPON CONSIDERATION OF THE RIVAL SUBMISSIONS WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM NON APPEARANCE ON THE DATE OF HEARING FIXED. THEREFORE IN THE INTEREST OF JUSTI CE AND IN VIEW OF PROVISO TO RULE 24 OF INCOME-TAX (APPELLATE TRIBUNAL) RULES 1963 W E RECALL THE ORDER DATED 17- MA NO.39/RJT/2010 2 05-2010. THE APPEAL IN ITA NO.1017/RJT/2009 IS RES TORED IN ITS ORIGINAL NUMBER AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 28-03-2011. NO NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY AS THIS DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT. 4. IN THE RESULT THE MISCELLANEOUS APPLICATIONS AR E ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18-02-2011. SD/- SD/- (N.R.S. GANESAN) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT DT : 18 TH FEBRUARY 2011 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A)-II RAJKOT 4. THE CIT-I RAJKOT 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT