M/s. Sun Enterprises,, Baroda v. The ACIT.,Circle-5,, Baroda

MA 6/AHD/2012 | 2006-2007
Pronouncement Date: 30-03-2012 | Result: Allowed

Appeal Details

RSA Number 620524 RSA 2012
Assessee PAN AAXFS3471Q
Bench Ahmedabad
Appeal Number MA 6/AHD/2012
Duration Of Justice 2 month(s) 4 day(s)
Appellant M/s. Sun Enterprises,, Baroda
Respondent The ACIT.,Circle-5,, Baroda
Appeal Type Miscellaneous Application
Pronouncement Date 30-03-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 30-03-2012
Assessment Year 2006-2007
Appeal Filed On 25-01-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT JUDICIAL MEMBER A ND SHRI A. K. GARODIA ACCOUNTANT MEMBER M.A.NO.06/AHD/2012 IN I.T.A. NO.3262 / AHD/2009 (ASSESSMENT YEAR 2006-07) SUN ENTERPRISE R.V.DESAI ROAD NEAR KRISHNA TOWER NAVAPURA BARODA VS. ACIT CIRCLE 5 BARODA PAN/GIR NO. : AAXFS3471Q (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI SAKAR SHARMA AR RESPONDENT BY: SHRI O.P.BATHEJA SR. DR DATE OF HEARING: 30.03.2012 DATE OF PRONOUNCEMENT: 30.03.2012 O R D E R PER SHRI A. K. GARODIA AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 16.11.2011. IT WAS SUBMITTED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION THAT THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE AND THE ASSESSEE FORWARD ED THE NOTICE TO THE CHARTERED ACCOUNTANT WHO WAS REPRESENTING THE MATTE R OF THE ASSESSEE. IT WAS SUBMITTED THAT THE CONCERNED CA WAS OUT OF STAT ION AT THE RELEVANT POINT OF TIME AND FOR THIS REASON HE COULD NOT INF ORM THE ADVOCATE AT AHMEDABAD WHO WAS TO APPEAR BEFORE THE TRIBUNAL TO PRESENT THE CASE. IT WAS SUBMITTED THAT UNDER THESE FACTS THERE WAS NON APPEARANCE ON BEHALF M.A.NO.06 /AHD/2012 2 OF THE ASSESSEE BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND THEREFORE EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED. 2. IN VIEW OF THIS WE ARE SATISFIED THAT THERE I S REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE AND HENCE IN VIEW O F RULE 24 OF THE INCOME TAX TRIBUNAL RULES WE RECALL THIS TRIBUNAL ORDER. HEARING OF THIS APPEAL IS FIXED ON 31.05.2012. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUAMR SHRAWAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR AHMEDABAD BY ORDER 6. THE GUARD FILE AR ITAT AHMEDABAD 1. DATE OF DICTATION 30/3. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 30/3.OTHER MEMBER 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 30/3 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.9/4 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 10/4 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. M.A.NO.06 /AHD/2012 3 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .