Shri Maruti Landge,, JAMNAGAR v. The Income Tax Officer, Ward-2(2),, JAMNAGAR

MA 601/RJT/2009 | 2004-2005
Pronouncement Date: 03-12-2010 | Result: Allowed

Appeal Details

RSA Number 60124924 RSA 2009
Assessee PAN ABXPL2016P
Bench Rajkot
Appeal Number MA 601/RJT/2009
Duration Of Justice 1 year(s) 5 month(s) 24 day(s)
Appellant Shri Maruti Landge,, JAMNAGAR
Respondent The Income Tax Officer, Ward-2(2),, JAMNAGAR
Appeal Type Miscellaneous Application
Pronouncement Date 03-12-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 03-12-2010
Assessment Year 2004-2005
Appeal Filed On 09-06-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI D.T. GARASIA (JM) M.A. NO. 601/RJT/2009 (ARISING OUT OF ITA NO.78/RJT/2008) (ASSESSMENT YEAR 2004-05) SHRI MARUTI LANDGE VS ITO WD.2(2) 14 PRAPTI APARTMENT JAMNAGAR 7 PATEL COLONY JAMANAGAR PAN : ABXPL2016P (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI KALPESH DOSHI RESPONDENT BY : SHRI JAI RAJ KUMAR O R D E R GARASIA : BY THIS MISCELLANEOUS APPLICATION THE ASS ESSEE SEEKS RECALL OR THE EXPARTE ORDER OF THE TRIBUNAL DATED 10-02-2009 IN I TA NO.78/RJT/2008 FOR THE ASSESSMENT YEAR 2004-05. 2. THE LEARNED COUNSEL FOR THE ASSESSEE FURNISHED B EFORE US A COPY OF AFFIDAVIT DULY SWORN IN BY SHRI CHETAN LAXMICHAND A GARWAL CA TO STATE THAT THE DATE OF HEARING FIXED ON 10-02-2009 IN THE CASE OF THE ASSESSEE COULD NOT BE ATTENDED AS HIS MOTHER WAS EXPIRED ON 04-01-2009 BE CAUSE OF WHICH HE WAS IRREGULAR IN ATTENDING THE OFFICE UPTO 22-02-2009 D UE TO CUSTOMARY FUNCTIONS. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE DEFAULT OF THE COUNSEL OF THE ASSESSEE IN ATTENDING THE HEARING SHOULD NOT BE ATT RIBUTED TO THAT OF THE ASSESSEE AND THAT THE ASSESSEE IS STILL INTERESTED IN PROSECUTING THE APPEAL. THEREFORE THE LEARNED COUNSEL FOR THE ASSESSEE PLE ADED FOR ANOTHER OPPORTUNITY OF BEING HEARD. THE LEARNED DEPARTMENTAL REPRESENT ATIVE DID NOT RAISE ANY SERIOUS OBJECTION IN RECALLING THE MATTER. MA NO.601/RJT/2009 2 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED THAT THE ASS ESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM ATTENDING THE TRIBUNAL ON THE APPOINTED DATE. THEREFORE IN VIEW PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLAT E TRIBUNAL) RULES 1963 WE RECALL OUR ORDER DATED 10-02-2009 AND RESTORE THE A PPEAL IN ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN ITA NO.78 /RJT/2008 ON 03-01-2011 FOR WHICH NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED.. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03-12-2010 SD/- SD/- (A.L. GEHLOT) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DT : 03 RD DECEMBER 2010 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) JAMNAGAR 4. THE CIT JAMNAGAR 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT