Smt. Kusumdevi R. Agarwal, Ahmedabad V. The Income Tax Officer,Ward-10(2), ( New Ward- 5(2)(5)), Ahmedabad

MA 125/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6973 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 01-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT JAIN SR DR
• Assessee Lawyers: DIVYA AGARWAL

Judgement Text

- , - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MISC. APPLICATION NO.123 TO 125/AHD/2018 IN ./ ITA NO.1463, 1462 AND 1464/AHD/2015 / ASSTT. YEAR: 2004-05, 2002-03 AND 2005-06 SMT.KUSUMDEVI R. AGARWAL A/4/1, CASELA TOWER OPP: ISCON TEMPLE S.G. HIGHWAY AHMEDABAD. VS. THE ITO, WARD-10(2) NEW WARD 5(2)(5) NARAYAN CHAMBERS AHMEDABAD. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI DIVYA AGARWAL, AR REVENUE BY : SHRI LALIT JAIN, SR.DR ! '#$ % &' / DATE OF HEARING : 03/08/2018 ()* % &' / DATE OF PRONOUNCEMENT: 03/08/2018 +, / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: PRESENT THREE MISC. APPLICATIONS ARE DIRECTED AT TH E INSTANCE OF THE ASSESSEE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 17-8-2017 PASSED IN ITA.NO.1462 TO 1464/AHD/2004 WHICH WERE DISMISSED FOR WANT OF PROS ECUTION. 2. IT IS PLEADED IN THE APPLICATION THAT ON ACCOUNT OF PRESSING REASONS, THE ASSESSEE HAD TO RENT OUT HER RESIDENTI AL FLAT AND SHIFTED TO SURAT TEMPORARILY. THEREFORE, SHE COULD NOT APPEAR MA NO.123 TO 125/AHD/2018 2 BEFORE THE TRIBUNAL WHEN THE APPEALS WERE LISTED FO R HEARING. ON THE OTHER HAND, THE LD.DR POINTED OUT THAT THE TRIB UNAL HAS DECIDED THE APPEAL ON 17.8.2017 WHILE MAS. HAVE BEE N FILED IN THE TRIBUNAL ON 1.5.2018. THEY ARE PRIMA FACIE NOT WITHIN SIX MONTHS FROM THE DATE OF ORDER. THEREFORE, APPLICATIONS AR E NOT MAINTAINABLE. 3. WE HAVE CONSIDERED RIVAL CONTENTIONS AND GONE TH ROUGH THE RECORD. THE TRIBUNAL IS REQUIRED TO SERVE ORDER UP ON THE ASSESSEE, AND LIMITATION WOULD COMMENCE AFTER THE SERVICE OF ORDER UPON THE ASSESSEE. THE LD.COUNSEL FOR THE ASSESSEE POINTED OUT THAT SHE CAME TO KNOW ABOUT THE ORDER ON 22.11.2017 AND FROM THAT DATE MAS LIMITATION COUNTS, AND THEREFORE, MAS. ARE FILE D WITHIN THE TIME. CONSIDERING THE ABOVE FACTS, WE ARE SATISFIE D THAT THE ASSESSEE HAS BEEN PREVENTED BY SUFFICIENT REASONS F OR NOT APPEARING BEFORE THE TRIBUNAL WHEN APPEALS WERE CAL LED FOR HEARING. THEREFORE, WE RECALL THE IMPUGNED ORDER O F THE TRIBUNAL RESTORE TO ITS ORIGINAL NUMBERS. REGISTRY IS DIREC TED TO LIST APPEALS FOR HEARING ON 29 TH OCTOBER, 2018. 4. WITH THE ABOVE DIRECTIONS, ALL THREE MAS ARE ALL OWED. ORDER PRONOUNCED IN THE COURT ON 3 RD AUGUST, 2018. SD/- SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 03/08/2018