Shri Upendra N. Patel, Baroda V. The ACIT, Central Circle-1, Baroda

MA 111/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3099 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 19-06-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 14-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: A N SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: S H RI N.S. SAINI , ACCOUNTANT MEMBER AND SHR I RAJPAL YADAV , JUDICIAL MEMBER SHRI UPENDRA N. PATEL, 3 UTKANTH SOCIETY, B/H ALKAPURA CLUB ROAD, BARODA - 390007 PAN: ACWPP0823G (APPELLANT) VS THE ACIT , CENTRAL CIRCLE - 1 , BARODA (RESPONDENT) ASSESSEE BY: S H RI A. N. SHAH , A.R. REVENUE BY: S HRI DINESH SINGH , SR. D.R. DATE OF HEARING : 19 - 06 - 2 015 DATE OF PRONOUNCEMENT : 19 - 06 - 2 015 / ORDER P ER : RAJPAL YADAV , JUDICIAL MEMBER : - THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE POINTING OUT AN APPARENT MISTAKE IN THE ORDER OF TRIBUNAL DATED 15 TH APRIL, 2013. M.A. NO . 111/AHD/2014 (IN I T A NO . 1564 / A HD/20 10 ) A SSESSMENT YEAR 200 6 - 07 MA NO. 111/AHD/2014 (IN I.T.A NO. 1564 /AHD/20 10 ) A.Y. 2006 - 07 PAGE NO SHRI UPENDRA N. PATEL VS. ACIT 2 2. IT EMERGES OUT FROM THE RECORD THAT AP PEAL WAS DISMISSED FOR WANT OF PROSECUTION. IT HAS BEEN PLEADED IN THE APPLICATION THAT HE WAS UNDER THE TREATMENT OF ACUTE LATERAL SPINE BACK ACHE. HE WAS ADVISED TO TAKE REST AND DUE TO THIS REASON, THE ASSESSEE FAILED TO APPEAR BEFORE THE TRIBUNAL. A N AFFIDAVIT IN SUPPORT OF THE PLEADING HAS BEEN ANNEXED. AFTER GOING THE APPLICATION, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT REASON FROM NOT APPEARING BEFORE THE TRIBUNAL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NO. THE REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 27 - 08 - 2015. THE DATE OF HEARING HAS BEEN INTIMATED TO BOTH THE PARTIES. NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 3. IN THE RESULT, MA FILED BY THE ASSESS EE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN COURT ON 19 - 06 - 2015 SD/ - SD/ - ( N.S. SAINI ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 19 /06 /2015 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,