Shri Naresh Ratilal Lakhani, RAJKOT-GUJARAT v. The Income Tax Officer, Ward 2(4), PORBANDAR

MA 41/RJT/2010 | 2001-2002
Pronouncement Date: 25-02-2011 | Result: Allowed

Appeal Details

RSA Number 4124924 RSA 2010
Assessee PAN ACJPL8909N
Bench Rajkot
Appeal Number MA 41/RJT/2010
Duration Of Justice 5 month(s) 29 day(s)
Appellant Shri Naresh Ratilal Lakhani, RAJKOT-GUJARAT
Respondent The Income Tax Officer, Ward 2(4), PORBANDAR
Appeal Type Miscellaneous Application
Pronouncement Date 25-02-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 18-02-2011
Date Of Final Hearing 31-12-2010
Next Hearing Date 31-12-2010
Assessment Year 2001-2002
Appeal Filed On 27-08-2010
Judgment 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.AS NO.41 TO 44/RJT/2010 (ARISING OUT OF I.T.A. NOS.556 TO 559/RJT/2008 (ASSESSMENT YEARS 2001-02 TO 2004-05) SHRI NARESH RATILAL LAKHANI VS ITO WD.2(4) DEVELOPMENT OFFICER PORBANDAR LIC OF INDIA MG MARG PORBANDAR PAN : ACJPL8909N (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI DR ADHIA RESPONDENT BY : SHRI AVINASH KUMAR O R D E R PER AL GEHLOT AM THESE MISCELLANEOUS APPLICATIONS ARE MOVED BY THE ASSESSEE BY WHICH THE ASSESSEE REQUESTS FOR RECALL OF THE COMMON EXP ARTE ORDER DATED 29 TH MAY 2009 PASSED IN ITA NOS. 556 TO 559/RJT/2008 FOR THE ASSESSMENT YEARS 2001-02 TO 2004-05 WHEREBY THE TRIBUNAL DISMISSED THE APPEA LS FILED BY THE ASSESSEE IN LIMINE. 2. WE HAVE HEARD SHRI DR ADHIA THE AUTHORIZED REPR ESENTATIVE OF THE ASSESSEE AND SHRI AVINASH KUMAR THE LEARNED DEPART MENTAL REPRESENTATIVE. 3. THE LD.AR OF THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING FIXED ON 29-05-2009 THE AUTHORISED REPRESENTATIVE OF THE ASS ESSEE SUDDENLY FELL ILL AND THOUGH MESSAGE WAS SENT THE SAME COULD NOT REACH. ON ALL THE EARLIER OCCASIONS THE HEARINGS WERE DULY ATTENDED. THE LEA RNED AR PLEADED THAT THE ASSESSEE MAY BE PROVIDED WITH ANOTHER OPPORTUNITY O F HEARING TO PRESENT HIS CASE ON MERIT IN THE INTEREST OF JUSTICE. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY A SUFFICIENT CAUSE FROM APPEARING BEFO RE THE TRIBUNAL ON THE DATE OF MAS NO.41 TO 44/RJT/2010 2 HEARING. THEREFORE IN THE INTEREST OF JUSTICE AND IN VIEW OF PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES 1963 WE RECALL OUR ORDER DATED 29-05- 2009. THE APPEALS ARE ACCORDINGLY RESTORED AND THE REGISTRY IS DIRECTED TO FIX THE APPEALS IN ITA NOS. 556 TO 559/RJT/2008 FOR HEARING ON 28-03-2011. AS THIS DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT NO NOTIC E OF HEARING SHALL BE ISSUED TO EITHER PARTY. 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 MUMBAI DT : 18 TH FEBRUARY 2011 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A) JAMNAGAR 4. THE CIT JAMNAGAR 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT