Shri Shailesh V. Patel, Ahmedabad V. The Income Tax Officer, Ward-10(4), Ahmedabad

MA 131/AHD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5977 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 27-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P B PARMAR
• Keywords: Reasonable cause

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD .., , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER M.A. NO.131/AHD/2017 ( IN I.T.A. NO.335/AHD/2014) ( / ASSESSMENT YEAR :2010-11) SHAILESH V.PATEL 6, NEW ALKAPURI SOCIETY GULBAI TEKRA, AHMEDABAD / VS. THE ITO WARD-10(4) AHMEDABAD ' ./ ./ PAN/GIR NO. : ABBPP 5574 C ( &'' / APPLICANT ) .. ( ('' / RESPONDENT ) &'') / APPLICANT BY : SHRI P.B. PARMAR, AR (''*) / RESPONDENT BY : SHRI PRASOON KABRA, SR.DR +,*- / DATE OF HEARING 01/12/2017 ./0*- / DATE OF PRONOUNCEMENT 01/ 12 /2017 / O R D E R PER PRADIP KUMAR KEDIA - AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HA S REQUESTED FOR RECALLING OF THE ORDER DATED 01/03/2017 PASSED BY T HE ITAT AHMEDABAD BENCH SMC IN ITA NO.335/AHD/2014 FOR AY 2010-11. MA NO.131/AHD/2017 (IN ITA NO.335/AHD/2014) SHAILESH V. PATEL VS. ITO ASST.YEAR 2010-11 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING ON 23/02/ 2017, NONE ATTENDED ON BEHALF OF THE ASSESSEE. ACCORDINGLY, T HE APPEAL WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 3. IN THE PRESENT MISCELLANEOUS APPLICATION, IT IS SUBMITTED ON BEHALF OF THE ASSESSEE THAT THE AFORESAID APPEAL IS NOT ME NTIONED IN THE CAUSE-LIST FOR THAT DAY AND ACCORDINGLY THE ASSESSEE WAS NOT A WARE OF THE DATE OF HEARING ON 23/02/2017. CONSEQUENTLY, SUFFICIENT CA USE EXISTS FOR NON- APPEARANCE. IT WAS, THEREFORE, URGED THAT THE EARL IER APPEAL IN ITA NO.335/AHD/2014 PRONOUNCED ON 01/03/2017 BE RE-CALL ED AND RE-FIXED FOR HEARING ON REGULAR DATE AND THE CONTROVERSY RAI SED IN THE AFORESAID APPEAL BE DECIDED ON MERITS. 4. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTE NTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FA ILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE R ECALL THE ORDER OF THE ITAT AHMEDABAD BENCH SMC PASSED IN ITA NO.335/AHD /2014 DATED 01/03/2017(SUPRA) AND DIRECT THE REGISTRY TO FIX T HE APPEAL ON 08/01/2018 FOR FRESH HEARING. BOTH THE PARTIES WERE SUITABLY INFORMED IN COURT AND ACCORDINGLY THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. MA NO.131/AHD/2017 (IN ITA NO.335/AHD/2014) SHAILESH V. PATEL VS. ITO ASST.YEAR 2010-11 - 3 - 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 01 / 12 /2017 SD/- SD/- (..) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 01 / 12 /2017 4..+,.+../ T.C. NAIR, SR. PS !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. &'' / THE APPELICANT 2. ('' / THE RESPONDENT. 3. 567- 8- / CONCERNED CIT 4. 8- ( & ) / THE CIT(A)-XVI, AHMEDABAD 5. 9:-+67 , &&670 , &5 / DR, ITAT, AHMEDABAD 6. <, / GUARD FILE. / BY ORDER, (9-- //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 01.12.2017(DICTATION-PAD 5- PAGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 01.12.2017 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER