Ratilal Maganlal Rana, Anand V. The Income Tax Officer, Ward-2, Nadiad

MA 126/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5265 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 22-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRASUN KABRA
• Assessee Lawyers: N C AMIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER MA NO. 126/AHD/2016 (ARISING OUT OF ITA NO. 1980/AHD/2013) / ASSESSMENT YEAR : 2006-07 RATILAL MAGANLAL RANA, 26, YOGI SWAMI SOCIETY, 100 FEET ROAD, NR. OVER BRIDGE, OPP. SARDAR BAUG POLICE CHOWKY, BHALEJ ROAD, ANAND PAN : ABQPR 2921 Q VS INCOME-TAX OFFICER, WARD-2, NADIAD APPLICANT (ORIGINAL APPELLANT) RESPONDENT (ORIGINAL RESPONDENT) ASSESSEE BY : SHRI N.C. AMIN, CA REVENUE BY : SHRI PRASUN KABRA, DR DATE OF HEARING : 1 9/01/2017 DATE OF PRONOUNCEMENT IN COURT : 17/02/2 017 / O R D E R BY THIS MISCELLANEOUS APPLICATION, THE ASSESSES HAS REQUESTED TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.1980/A HD/2013 DATED 07.07.2016. 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FO R NOT APPEARING ON THE DATE OF HEARING, WHICH IS AS UNDER: 4. THE APPLICANT IS PREVENTED BY REASONABLE AND SU FFICIENT CAUSE ON ACCOUNT OF NON-ATTENDANCE FOR HEARING OF APPEAL ON 07.07.20 16 AS THE APPLICANT HAS FILED PAPER-BOOK ON 5.7.2016 FOR HEARING OF APPEAL FIXED 0N 07.07.2016, AS EID FESTIVAL WAS ON 06.07.2016 BUT IT WAS PUBLISH ED IN NEWSPAPER, GUJARAT SAMACHAR DATED 06.07.2016, PUBLISHING THA T THE CENTRAL GOVERNMENT HAS DECLARED THURSDAY, THE 7 TH JULY BEING CLOSED DAY AND THEREFORE APPLICANT HAS NOT ATTENDED FOR HEARING OF APPEAL . 3. THE LD. DEPARTMENTAL REPRESENTATIVE HAS OBJECTED TO THE REQUEST OF THE ASSESSEE. MA NO.126/AHD/2016 IN ITA NO.1980/AHD/2013 RATILAL MAGANLAL RANA VS. ITO AY : 2006-07 2 4. I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD. IN THE FACTS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF H EARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.1980/AHD/2013 DATED 07.07.2016 IS HEREBY RECALLED. THE REGISTRY I S DIRECTED TO FIX THE HEARING OF THIS APPEAL ON 07.03.2017. SINCE THE DA TE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEA RING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y ASSESSEE IS ALLOWED. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 17/02/2017 *BIJU T., SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD