Shri Suresh Kanjibhai Pethani, Surat V. The Income Tax Officer, Ward-9(4), Surat

MA 119/AHD/2014

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4849 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 30-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.119/AHD/2014 IN ./ ITA NO.803/AHD/2013 / ASSTT.YEAR: 2005-2006 SURESHBHAI KANJIBHAI PETHANI 145, SMAT NAGAR, L.H. ROAD SURAT 390 008. VS ITO, WARD-9(4) SURAT. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI PRASOON KABRA, SR.DR / DATE OF HEARING : 15/07/2016 / DATE OF PRONOUNCEMENT: 10/10/2016 *+/ O R D E R PER PRAMOD KUMAR, ACCOUNTANT MEMBER: BY PRESENT MISC. APPLICATION, ASSESSEE SEEKS RECALL OF THE TRIBUNALS EX PARTE ORDER DATED 6.9.2013 IN ITA NO. 803/AHD/2013. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT IN SUPPORT OF ITS MISC. APPLICATION. 2. IN THE MISC. APPLICATION, IT IS PLEADED BY THE A SSESSEE THAT THE ASSESSEE WAS SUFFERING FROM ILLNESS AND WAS NOT ABL E TO ATTEND ANY LEGAL MATTER, THEREFORE, IN THE INTEREST OF JUSTICE, EX PARTE ORDER OF THE TRIBUNAL DATED 6.9.2013 BE RESTORED AND THE ASSESSE E MAY BE GIVEN AN OPPORTUNITY TO PURSUE ITS CASE BEFORE THE TRIBUNAL. ASSESSEE HAS ALSO ATTACHED A MEDICAL CERTIFICATE ABOUT HIS ILL-HEALTH . ON THE OTHER HAND, THE LD.DR OPPOSED RECALL OF THE IMPUGNED ORDER. MA NO.119/AHD/2014 2 3. IN VIEW OF THE ABOVE SITUATION, TO MEET ENDS OF SUBSTANTIAL JUSTICE, WE ARE INCLINED TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, AND ACCORDINGLY, WE RECALL EX-PARTE ORDER OF THE TRIBUNAL DATED 6.9.2013 PASSED IN ITA NO.803/AHD/2013. REGISTRY IS DIRECTED TO FIX THE MATTER ON 6 TH DECEMBER, 2016 FOR FRESH HEARING. BOTH PARTIES BE INFORMED ACCORDINGLY. 4. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE COURT ON 10 TH OCTOBER, 2016 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER (PRAMOD KUMAR) ACCOUNTANT MEMBER