Shri Hitesh Dineshbhai Patel, Gandhinagar V. The Income tax Officer, Ward-2, Gandhinagar

MA 131/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6822 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 07-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: POOJA RAMANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER SHRI HITESH DINESHBHAI PATEL C/. RAMANI & VASOYA, CHARTERED ACCOUNTANTS, F - 6, SHRINATH COMPLEX, SECTOR - 22, GANDHINAGAR - 382022 PAN: AHJPP8563D (APPELLANT) VS THE ITO, 4 TH FLOOR, BLOCK NO. 14, UDHYOG BHAVAN SECTOR 11, GANDHINAGAR - 382011 (RESPONDENT) REVENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSESSEE BY: MS. POOJA RAMANI , A.R. D ATE OF HEARING : 06 - 07 - 2 018 DATE OF PRONOUNCEMENT : 23 - 07 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARISES OUT OF T HE ORDER OF THE TRIBUNAL DATED 08.02.2018 . VIDE MISCELLANEOUS APPLICATION DATED 07 - 05 - 2018 IT IS SUBMITTED THAT THE AUTHORIZED REPRESENT ATIVE COULD NOT ATTEND ON THE DATE OF HEARING AS HE HAS FAILED TO OBTAIN THE ADJOURNED DATE OF HEARING IN RESPONSE TO HIS ADJOURNMENT APPLICATION DATED 22/09/2017 . THE LD. COUNSEL RETREATED THE ABOVE FACTS AND CIRCUMSTANCES AND REQUESTED TO RECALL THE M.A. NO. 131/AHD/2018 (ARISING OUT OF I T A NO . 1005 / A HD/20 15) A SSESSMENT YEAR 2010 - 11 M.A. NO. 131/AHD/2018 (IN I.T.A NO.1005 /AHD/20 15) A.Y.2010 - 11 PAGE NO SHRI HITESH DINESHBHAI PATEL VS. ITO 2 CAP TIONED ORDER DATED 08.02.2018 VIDE ITA NO. 1005 /AHD/2015 TO DECIDE THE ISSUE ON MERITS BY GIVING A FRESH DATE OF HEARING. 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THUS, CONSIDERING THE ENTIRE FACTS AND CIRCUMSTANCES OF TH E PRESENT CASE AND THE REASON FOR NON - ATTENDANCE ON THE DATE OF HEARING, WE RECALL T HE ORDER OF THE TRIBUNAL DATED 08.02.2018 AND RESTORE T HE APPEAL FOR FRESH HEARING AND DIRECT THE REGISTRY TO FIX THE HEAR ING OF THIS APPEAL ON 05/10/2018 . BOTH THE PART IES HAVE BEEN INFORMED THE FRESH DATE OF HEARING, THEREFORE, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 3. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 23 - 07 - 201 8 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 23 /07 /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/ , / ,