Kalpesh Kashiram Patel, Ahmedabad V. ITO, Ward-6(1)(2), Ahmedabad

MA 138/AHD/2021

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1766 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 29-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o. 1 3 8/ A h d /2 02 1 ( I n I TA N o . 1 69 3/ A hd/ 2 0 18 ) (A s se s s m e n t Y e a r : 2 0 14 - 1 5 ) K a l pe s h K a s h i ra m Pat e l C / o T ir th P ol yme r s Pv t. Ltd ., 4 0 1 , 4 t h F lo or , S i g ma E s q ui r e , Ka n k ar ia La k e B R T S B u s St op , P u s h pa ku n j , M a n in a ga r, A h m e da b ad -3 80 0 0 8 V s . I T O War d- 6 ( 1 ) (2 ) , Ah me da ba d - 3 80 00 9 [P A N N o.A I G P P 8 4 0 0 P] (Appellant) .. (Respondent) Appellant by : Shri Hardik Vora, A.R. Respondent by : Shri S. S. Shukla, Sr. D.R. D a t e o f H e a r i n g 22/04/2022 D a t e o f P r o n o u n c e m e n t 03/06/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The Miscellaneous Application has been filed by the assessee with the prayer for recalling of the order dated 04.01.2021 whereby and whereunder the matter has been remanded to the file of the Ld. CIT(A) to admit the e-appeal for its disposal on merits. Relevant to mention that the order was passed ex-parte since no one was appeared on behalf of the assessee on the date of hearing of the appeal. 2. The plea of the assessee is this that neither the assessee nor the Authorized Representative has received notice of hearing and thus, could not remain present before us. Such contention made by the Ld. Counsel appearing for the assessee has also not been contested by the Ld. D.R. with all his fairness. - 2 - MA No.138/Ahd/2021(In ITA No.1693/A/18) Kalpesh Kashiram Patel vs. ITO Asst.Year – 2014-15 3. Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case we find that the reason narrated by the assessee in not been able to appear before us on 23.12.2020 seems to be genuine and thus, we recall the order passed by the Coordinate Bench setting aside the issue to the file of the Ld. CIT(A). The Registry is, therefore, directed to fix the matter on board on 10.06.2022 upon giving notice to the respective parties. Assessee’s application is, therefore, allowed. 4. In the result, Misc. Application filed by the assessee is allowed. This Order pronounced in Open Court on 03/06/2022 Sd/- Sd/- (ANNAPURNA GUPTA) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 03/06/2022 TANMAY, Sr.PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A). 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 30/05/22 2. Date on which the typed draft is placed before the Dictating Member 30/05/2022 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S ... 31/05/2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement... 6. Date on which the fair order comes back to the Sr.P.S./P.S 03/06/2022 7. Date on which the file goes to the Bench Clerk 03/06/2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..................