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Nagma Developers,, Baroda vs Assessee

Income Tax Appellate Tribunal9 January 2015

Ratio decidendi

The rule this decision rests on

The Tribunal may recall its own ex parte order where the party's non-appearance on the date of hearing is explained by sufficient cause, such as a bona fide mistake arising from non-service of notice or the absence of information about the correct date of hearing.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNAL"C" BENCH, AHMEDABADBEFORE SHRI MUKUL Kr. SHRAWAT, JUDICIAL MEMBER ANDSHRI ANIL CHATURVEDI, ACCOUNTANT MEMBERMA No.168/Ahd/2013(arising out of ITA No.2385/Ahd/2012A.Y. 2007-08M/s. Nagma Vs ITO, Ward-2(5), Baroda.Developers,F/20, National Pizza,R C Dutt Road,Alkapuri, BarodaPAN: AACCN 7562N(Appellant) (Respondent)Revenue by : Shri M.K. Singh, Sr.D.R.Assessee(s) by : Ms. Urvashi Shodhan, A.R.सुनवाई क तार ख/ Date of Hea ring : 21/11/2014घोषणा क तार ख /Date of P ronouncement: 9/01/2015आदेश /O R D E RPER MUKUL Kr. SHRAWAT, JUDICIAL MEMBER :

By this MA, the assessee has requested for recall of the ex-parte order of the Tribunal in ITA No.2385/Ahd/2012, dated 11.03.2013.

2. The assessee has explained the circumstances for not appearing on the date of hearing, as there was a bona fide mistake due to non-service of notice and no information regarding the correct date of hearing before the Tribunal. The Ld. DR has objected to the request of the assessee.

3. We have considered rival submissions. In the facts of the case and in view of the circumstances explained by the learned counsel for the assessee, we are of the view that there was sufficient cause for not MA No.168/Ahd/2013 in ITA No.2385/Ahd/2012 M/s. Nagma Developers Vs. ITO, Ward-2(5), Baroda For A.Y. 2007-08 -2-

attending the date of hearing before the Tribunal. Accordingly, the ex- parte order of the Tribunal in ITA No.2385/Ahd/2012, dated 11.03.2013 is hereby recalled. The date of hearing is announced in the open Court as 21st January, 2015. There is no necessity for serving separate notice for date of hearing on the parties. We direct accordingly.

4. In the result, the M.A. of the Assessee is allowed.

Sd/- Sd/- (ANIL CHATURVEDI) (MUKUL Kr. SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 09/01/2015 Prabhat Kr. Kesarwani, Sr. P.S. आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आयु त / Concerned CIT

4. आयकर आयु त(अपील) / The CIT(A)-III, Ahmedabad

5. वभागीय त न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad

6. गाड फाईल / Guard file.

आदेशानुस ार / BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad

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