Smt. Naynaben V. Patel, (L/H of Vasudev S. Patel), Vadodara V. The Income Tax Officer, Ward-5(2), Baroda

MA 1/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5848 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 01-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.01/AHD/2019 (IN ITA NO. 3057/AHD/2016) (ASSESSMENT YEAR: 2010-11) NAYNABEN V. PATEL (L/H. OF LATE SHRI VASUDEV S. PATEL), E-23, AJITA NAGAR SOCIETY, PART-1, NR. P&T COLONY, KARELIBAUG, VADODARA-390018 VS. ITO WARD-5(2), VADODARA [PAN NO. ACUPP2361B] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI MUKUND BAKSHI, A.R. RESPONDENT BY : SHRI S. S. SHUKLA, SR. D.R. DATE OF HEARING 16/04/2021 DATE OF PRONOUNCEMENT 28/04/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE SEEKING TO RECALL THE ORDER DATED 05.06.2018 PASSED IN ITA NO. 3057/AHD/2016 FOR A.Y. 2010-11 WHEREBY AND WHEREUNDER THE MATTER WAS DISMISSED FOR DEFAULT SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF CALL. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIALS AVAILABLE ON RECORD. - 2 - MA N O.01/AHD/2019(IN ITA NO.3057/A/16) NAYNABEN V. PATEL VS. ITO ASST.YEAR 2010-11 THE STATEMENT MADE BY THE ASSESSEE FOR NOT APPEARI NG BEFORE THE LD. TRIBUNAL AT THE TIME OF CALL ON 05.06.2018 IS AS FOLLOWS:- 3. UPON RECEIPT OF THE ORDER ON 19.07.2018, IT IS REALIZED BY ME THAT IT IS DISPOSED EX-PARTE AND FOR WANT OF PROSECUTION. ON ENQUIRY WITH THE SHRI MUKUND BAKSHI, IT IS INFORMED THAT THERE WAS A CONFUSION ON HIS PART WHILE GOING THROUGH THE CAUSE LIST WHERE THE APPEAL WAS LISTED IN THE APPLICANTS NAME AS SHRI NAYNABEN V. PATEL INSTEA D OF THE COMPLETE NAME BY SUFFIXING L/H. OF LATE SHRI VASUDEV S. PATEL SINCE IN THE PAST TH E NAME WAS MENTIONED IN COMPLETE. 4. OWING TO THE ABOVE CONFUSION ON PART OF SHRI MUK UND BAKSHI, THE APPEAL COULD NOT BE ATTENDED LEADING TO AN EX-PARTE ORDER. ACCORDINGLY , THE PRESENT APPLICATION IS BEING MADE. 5. THE APPLICANT MOST RESPECTFULLY SUBMITS THAT HEA RING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASONS STATED ABOVE. THE APPLICANT HAS NO DESIRE TO GIVE UP THE APPEAL AND EX-PARTE DECISION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPA RABLE INJURY TO THE APPLICANT. IT APPEARS THAT THE REASON FOR NOT APPEARING BEFOR E THE COURT DUE TO THE CONFUSION AROSE AS MENTIONED ABOVE SEEMS TO BE GENU INE AND HENCE THE ORDER IS RECALLED. 3. THE REGISTRY IS DIRECTED TO KEEP THE MATTER ON B OARD FOR HEARING ON DUE COURSE UPON GIVING NOTICE TO THE CONCERNED RESPECTIVE PART IES. ASSESSEES APPLICATION IS, THEREFORE, ALLOWED. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE AS SESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 28/04/2021 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 28/04/2021 TANMAY, SR.PS - 3 - MA N O.01/AHD/2019(IN ITA NO.3057/A/16) NAYNABEN V. PATEL VS. ITO ASST.YEAR 2010-11 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 26/04/2021. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 26/04/2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S /04/2021 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 28/04/2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28 /04/2021 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER