Shri Sunil Roshanlal Behki, Vadodara V. The Dy.CIT, Circle-2(2),, Baroda

MA 102/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4165 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 18-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH SHARMA DR
• Assessee Lawyers: DEEPAK R SHAH AR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , , ! BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER MA NO.102/AHD/2015 (IN ./ IN I.T.A. NO.183/AHD/2010 2006-07) ( / ASSESSMENT YEAR : 2006-07) MR.SUNIL ROSHANLAL BEHKI 2, SHRIPALLI SOCIETY NEAR SWAMI NARAYAN TEMPLE OPP. LALBAUG SOCIETY MANJALPUR, VADODARA / VS. THE DCIT CIRCLE-2(2) BARODA & ./ ./ PAN/GIR NO. : AFMPB 9714 R ( &) / APPLICANT ) .. ( *+&) / RESPONDENT ) &), / APPLICANT BY : SHRI DEEPAK R.SHAH, AR *+&) -, / RESPONDENT BY : SHRI MUKESH SHARMA, DR . - / DATE OF HEARING 20/05/2016 /012 - / DATE OF PRONOUNCEMENT 24/05/2016 / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER : MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 08/08/2014 IN RESPECT OF APPEAL IN ITA NO.183/AHD/2010 FOR A.Y. 2006-07 WHICH WAS DISMISSED BY THE COORDINATE C BENCH, AHMEDABAD ON ACCOUNT OF NON-PROSECUTION OF APPEAL A PPLYING THE RATIO OF MULTIPLAN (INDIA) (P.) LTD., [38 ITD 320]. NOW THE ASSESSEE MOVED MA NO.102/AHD/2015 (IN ITA NO.183/AHD/2010 MR.SUNIL ROSHANLAL BEHKI VS. DCIT ASST.YEAR 2006-07 - 2 - THIS MA NO.102/AHD/2015, WHEREIN INTER ALIA THE REASON FOR NON- ATTENDANCE OF THE DATE OF HEARING IS STATED TO BE O N ACCOUNT OF NON- RECEIPT OF NOTICE AND THAT THE APPEAL BE RECALLED T O MEET THE ENDS OF JUSTICE. LD.AR SUBMITTED THAT AS THE APPELLANT NO LONGER RESIDES AT THE SAID ADDRESS ORIGINALLY FILED IN FORM NO.36 OWING T O WHICH THE SAID NOTICE OF HEARING REMAINED UNSERVED TO THE APPLICAN T AND, THEREFORE, THE RESULTANT NON-APPEARANCE. THE LD.AR HAS SUBMITTED THAT THE REVISED FORM NO.36 MENTIONING THE NEW ADDRESS OF ASSESSEE. LD.DR DID NOT SERIOUSLY OBJECT TO THIS PRAYER OF ASSESSEE TO RECA LL THE ORDER. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND AFTER CO NSIDERING THE SUBMISSIONS MADE BY THE ASSESSEE IS THE MISCELLANEO US APPLICATION. WE RECALL THE ORDER OF THE ITAT, AHMEDABAD C BENCH D ATED 08/08/2014(SUPRA) AND DIRECT THE REGISTRY TO FIX TH E HEARING OF THIS APPEAL ON 18/08/2016 . SINCE THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF ASSE SSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 2 4/05/2016 SD/- SD/- ( ) () (SHAILENDRA KUMAR YADAV) ( ANIL CHATUR VEDI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 24 / 05 /2016 5..,.../ T.C. NAIR, SR. PS MA NO.102/AHD/2015 (IN ITA NO.183/AHD/2010 MR.SUNIL ROSHANLAL BEHKI VS. DCIT ASST.YEAR 2006-07 - 3 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. &) / THE APPLICANT 2. *+&) / THE RESPONDENT. 3. 678 9 / CONCERNED CIT 4. 9 ( ) / THE CIT(A)-II, BARODA 5. :;<*78 , 78 2 , 6 / DR, ITAT, AHMEDABAD 6. <>?. / GUARD FILE. / BY ORDER, +:* //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 20.5.16 (COVERED-RECALL MATT ER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.5.16 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 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.24.5.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24.5.16 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