Shri Manohar Motulal Chainani, Ahmedabad V. The CIT, Circle-1, Ahmedabad

MA 127/AHD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4578 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 25-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APOORVA BHARADWAJ
• Assessee Lawyers: JAIMIN B SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MANOHAR MOTUMAL CHAINANI, C/O M/S MOTUMAL TANUMAL SAZRBATWALA, 2375, ZAKARIA MASJID, RELIEF ROAD, KALUPUR, AHMEDABAD PAN: ADTPC8623M (APPELLANT) VS THE IT O , WARD - 2(2) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI APOORVA BHARADWAJ , SR. D . R. ASSESSEE BY: SHRI JAIMIN B. SHAH DATE OF HEARING : 07 - 09 - 2 018 DATE OF PRONOUN CEMENT : 09 - 10 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - VIDE THE MISCELLANEOUS APPLICATION DATED 25 TH APRIL, 2017 IT I S SUBMITTED THAT THE APPEAL FILED BY THE ASSESSEE WAS DISM ISSED FOR NOT ATTENDING APPELLATE PROCEEDINGS BEFORE THE ITAT ON 15 TH MARCH, 2017 AS PER ORDER ITA NO . 994/AHD/2013 DATED 23 - 03 - 2017 . I T IS SUBMITTED THAT THE HEARING IN THE CASE OF THE ASSESSEE WAS EARLIER FIXED ON 9 TH JUNE, 2016 WHICH WAS ADJOURNED TO 28 TH D ECEMBER, 2016 .O N THE ADJOURNED DATE , THE ITAT BENCH HAS NOT FUNCTIONED, THE REFORE, THE MATTER WAS ADJOURNED TO 15 TH MARCH,2017 FOR WHICH THE ASSESSEE HAS NOT RECEIVED ANY COMMUNICATION OR NOTICE OF HEARING FIXED ON THE SAID DATE. M.A. NO. 127/AHD/2017 (IN I T A NO . 994 / A HD/20 13) A SSESSMENT YEAR 200 8 - 09 M.A. NO. 127/AHD/2017 (IN I.T.A NO. 994 /AHD/20 13) A.Y. 2008 - 09 PAGE NO MANOHAR MOTUMAL CHAINANI VS. IT O 2 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD AND NOTICED THAT THERE IS BONA FIDE REASON FOR NOT ATTENDING THE HEARING FIXED ON 15 TH MARCH, 2017 BY THE ASSESSEE AS THE DATE OF ADJOURNMENT WAS NOT COMMUNICATED TO THE ASSESSEE. W E FIND MERIT IN THE MISCELLANEOUS APPLICATION OF THE ASSESSEE, THEREFORE, WE RECALL THE ORDER DATED 21 - 03 - 2017 . ACCORDINGLY, THE REGISTRY IS DIRECTED TO FIX THE CASE FOR FRESH HEARING ON 26 TH DECEMBER, 2018 . N O SEPARATE NOTICE WILL BE ISSUED AS THE FRESH DATE OF HEARING HAS BEEN BROUGHT TO TH E NOTICE OF BOTH THE SIDES AT THE TIME OF DISPOSAL OF THIS MISCELLANEOUS APP LICATION. 3. IN THE RESULT, THE MISCEL LANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED . ORDER PR ONOUNCED IN THE OPEN C OURT ON 09 - 10 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 09 /10 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,