Shri Indravadan G. Patel, Baroda V. The CIT-1, Baroda

MA 136/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1596 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI INDRAVADAN G. PATEL, POST: WALU FALIYU, BORSAD, DIST: BARODA PAN: ADMPP9239M (APPELLANT) VS THE CIT - 1 , BARODA (RESPONDENT) REVENUE BY : S H RI UMASHANKAR PRASAD , SR. D . R. ASSESSEE BY: SHRI CHIRAG SHAH , A.R. DATE OF HEARING : 01 - 02 - 2 019 DATE OF PRONOUNCEMENT : 13 - 02 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - T HE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 2 8 TH NOV, 2017 . IT IS PLEADED IN THE APPLICATION THAT APPEAL WAS DISMISSED FOR WANT OF NON - PROSECUTION. M.A. NO. 136 /AHD/2018 (IN I T A NO . 2450 / A HD/20 15 ) A SSESSMENT YEAR 2010 - 11 M.A. 136 /AHD/2018 (IN I.T.A NO. 2450 /AHD/20 15 ) A.Y. 2010 - 11 PAGE NO SHRI INDRAVADAN G. PATEL VS. CIT - 1 2 2. LD. CO UNSE L FOR THE ASSESSEEE SUBMITTED THAT DUE TO HIS ILL HEALTH THE NOTICE OF HEARING COULD NOT BE DELIVERED TO THE AUTHORIZED REPRESENTATIVE , THEREFORE, NO COMPLIANCE WAS MADE ON THE DAY OF HEARING . AFTER CONSIDERING THE ABOVE WE ARE CONVINCED THAT TH ERE WAS A BONA FIDE REASON FOR NOT MAKING COMPLIANCE ON THE DAY OF HEARING . THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL. REGISTRY IS DIRECTED TO LIST THE APPEAL ON 24 - 04 - 2019. NO FRESH NOTICE WILL BE ISSUED TO THE PARTIES AS THE FRESH DATE OF HEARING HAS BEEN COMMUNICATED IN THE OPEN COURT. 3. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 13 - 02 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 13 /02 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,