TMI Blog2014 (8) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion that if on imposing reasonable cost upon the assessee, one additional opportunity is given to submit the case on merits before the tribunal – matter restored back to tribunal. - Special Civil Application No. 7821 of 2014 - - - Dated:- 25-7-2014 - M. R. Shah And K. J. Thaker,JJ. For the Appellant : Premal S. Rachh For the Respondents : Mr. Manish Bhatt, Mrs. Mauna M. Bhatt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No.16/Rajkot/2013 and also to quash the order dated 15/04/2013 passed by the Income Tax Appellate Tribunal dismissing the appeal ex-parte. 4. Heard Shri Premal Ranchh, learned advocate appearing on behalf of the petitioner and Shri Manish R. Bhatt, learned Counsel appearing on behalf of the revenue. It appears that the learned tribunal passed an ex-parte order dated 15/04/2013 in ITA No.48/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Under the circumstances and in the facts and circumstances of the case, we are of the opinion that if on imposing reasonable cost upon the petitioner, one additional opportunity is given to the petitioner to submit the case on merits before the tribunal it will meet the ends of justice. 6. Shri Manish Bhatt, learned Counsel appearing on behalf of the revenue has stated that he does invite any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and set aside and the appeal is restored to file of the learned tribunal on condition that the petitioner shall deposit a sum of ₹ 5,000/- with the Registry of this Court within a period of one week from today. On production of receipt before the learned tribunal, the learned tribunal to decide and dispose of the appeal in accordance with law and on its own merits. The representative of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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