Shri Jashvant N.Shah, Surat V. The Income tax Officer,Ward-5(2), Surat

MA 135/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4229 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1998-1999
• Appeal Filed On: 20-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P ORAM
• Assessee Lawyers: RAJESH M UPADHYAYAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE DR. O. K. NARAYANAN, VICE PRESIDENT AND SHRI BHAVNESH SAINI, JUDICIAL MEMBER DATE OF HEARING : 08/01/2010 DRAFTED ON: 08/0 1/2010 MA NO.135/AHD/2009 ( ARISING OUT OF ITA NO.1785/AHD/2004 ) ASSESSMENT YEAR : 1998-99 SHRI JASHVANT N.SHAH E-44-15, KANAKNIDHI COMPLEX TIMALIAWAD, NANPURA, SURAT VS. THE ITO, OSD WARD-5(2) SURAT PAN/GIR NO. : - (APPLLICANT) .. (RESPONDENT) APPLICANT BY : SHRI RAJESH M.UPADHYAY,A.R. RESPONDENT BY: SHRI P.ORAM, SR. D.R. O R D E R PER BHAVNESH SAINI, JUDICIAL MEMBER: WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES. 2. EARLIER, THE TRIBUNAL HAS DISMISSED THE APPE AL OF THE ASSESSEE IN DEFAULT OF THE ASSESSEE IN PUTTING APPEARANCE VIDE ORDER DATED 24/03/2008. SINCE THE APPEAL IS NOT DECIDED ON MERITS AND CONS IDERING EXPLANATION OF THE ASSESSEE FOR DEFAULT ON THE DATE OF HEARING, W E RE-CALL THE EARLIER ORDER OF THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSES SEE TO ITS ORIGINAL NUMBER. 3. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR F INAL HEARING ON 27 TH JANUARY-2010 . MA NO.135/AHD/2009 (ARISING OUT OF ITA NO.1785/AHD/2004) SHRI JASHVANT N.SHAH VS. ITO ASST.YEAR 1998-99 - 2 - 4. WITH THESE OBSERVATIONS, MISCELLANEOUS APPLICAT ION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 08 TH JAUNARY-2010 SD/- SD/- ( DR. O.K. NARAYANAN ) ( BHAVNE SH SAINI ) VICE PRESIDENT JU DICIAL MEMBER AHMEDABAD; DATED 08/01/2010 T.C. NAIR COPY OF THE ORDER FORWARDED TO : 1. THE APPLICANT-ASSESSEE 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-SURAT 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD