Shri Bhagwansahay K. Yogi, Ahmedabad V. The Income Tax Officer, Ward-12(4), Ahmedabad

MA 105/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1578 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 23-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APP ORVA BHAWADWAJ
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER BHAGWANSAHAY K. YOGI AHMEDABAD - 3800 0 8 PAN: AAMPY3644C (APPELLANT) VS THE IT O , WARD - 1 2(4) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI /MS. APP ORVA BHAWADWAJ , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 07 - 12 - 2 018 DATE OF PRONOUNCEMENT : 07 - 01 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE ASSES SEE HAS FILED THE TWO MISCELLANEOUS APPLICATIONS AGAINST TH E ORDER OF ITAT IN ITA NOS. 3390 & 3391/AHD/2018 ORDER DATED 15 - 09 - 2017 STATING THAT THE ABOVE TWO APPEALS OF THE ASSESSEE WERE DISMISSED FOR WANT OF PROSECUTION. 2. DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US, THE LD. COUNSEL HAS SUBMITTED IN THE MISCELLANEOUS APPLICATIONS THAT THE NOTICE ISSUED BY THE HON BLE ITAT REGARDING DATE OF HEARING COULD NOT BE COMPLIED BECAUSE ASSESSEE HAS M.A NOS. 105 TO 106 /AHD/2018 (ARISING OUT OF I T A NO S . 3390 & 3391 / A HD/20 14 ) A SSESSMENT YEAR 200 6 - 07 M.A. NOS. 105 TO 106/AHD/2018 (IN I.T.A NO. 3390 TO 3391 /AHD/20 14 ) A.Y. 2006 - 07 PAGE N O BHAGWANSAHAY K. YOGI VS. IT O 2 SHIFTED HIS OFFICE TO THE NEW PREMISES AND T HE NOTICE WAS NOT RECEIVED , THEREFORE, COUNSEL COULD NOT ATTEND THE HEARING ON THE FIXED DATE. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. AFTER CONSIDERING THE AFORESAID REASON FOR NOT ATTENDING THE HEARING ON 11.09.2017 WE RECAL L THE ORDER DATED 15 - 09 - 2017 AND THE REGISTRY IS DIRECTED TO FIX THESE TWO APPEALS FOR HEARING ON 29 TH JAN, 2019. NO FURTHER NOTICE OF HEARING WILL BE GIVEN TO THE PARTIES AS THEY HAVE BEEN INFORMED THE NEW DATE OF HEARING AT THE TIME OF APPELLATE PROCEED INGS. ACCORDINGLY, BOTH THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 07 - 01 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 07 /01/2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHME DABAD 6. GUARD FILE. BY ORDER/ , / ,