Shri Mukesh Rasiklal Shah, Ahmedabad V. The Asstt. Commissioner of Income Tax, Circle-4(2), Ahmedabad

MA 146/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5641 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1993-1994
• Appeal Filed On: 12-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Assessee Lawyers: SHAH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD . . , , BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISC. APPLICATIONS NOS. 145 & 146/AHD/2016 (IN THE MATTER OF ITA NOS.3217 & 3218/AHD/2015) ( / ASSESSMENT YEAR: 1992-93 & 1993-94) MUKESH RASIKLAL SHAH 19/431, SATYAGRAH CHHAVNI SOCIETY, SATELLITE ROAD, B/H. SHIVANAND ASHRAM, AHMEDABAD - 380015 / VS. ACIT CIRCEL-4(2) PRATYAKSH KAR BHAVAN, B/H. PANJRA POLE, AMBAWADI, AHMEDABAD. ! ./ '#$# ./ PAN/GIR NO. AJVPS 6793 A ( %&!' / APPELLANT ) .. ( (!' / RESPONDENT ) %&!' ) / APPELLANT BY : SHRI M. R. SHAH, A.R. (!' * ) / RESPONDENT BY : SHRI V. K. SINGH, SR.D.R. + , * -. / DATE OF HEARING 02/06/2017 /012 * -. / DATE OF PRONOUNCEMENT 31/07/2017 # 3 / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER: THESE TWO MISC. APPLICATIONS HAVE BEEN FILED BY THE APPELLANT/ASSESSEE FOR THE ASSESSMENT YEARS (A.YS) 1992-93 & 1993-94 AGAINST THE ITA NOS. 3217 & 3218/AHD/2015 AND IT WA S MENTIONED THEREIN THAT MATTER CAME BEFORE THE SMC BENCH. SI NCE THE APPELLANT/ASSESSEE DID NOT REMAIN PRESENT ON THE DA TE OF HEARING, THE MA NOS.145 & 146/AHD/2016 (I N ITA NOS.3217 & 3218/AHD/2015) SHRI MUKESH RASIKLAL SHAH VS. ACIT ASST.YEARS 1992-93 & 1993-94 - 2 - MATTER WAS DISMISSED IN LIMINE BY CITING THE ORDER OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI). 2. WE HAVE HEARD THE LEARNED REPRESENTATIVES AND WE ARE CONVINCED WITH THE REASONS GIVEN FOR NON-PRESENCE. 3. THEREFORE, WE RECALL THESE ORDERS AND RESTORE TH E MATTER TO ITS ORIGINAL NUMBERS. 4. IN THE RESULT, MISC. APPLICATIONS ARE ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 31/07/2017 SD/- SD/- . . ( ) ( ) ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 31/07/2017 PRITI YADAV, SR.PS !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. %&!' / THE APPELLANT 2. (!' / THE RESPONDENT. 3. 67- # # + 8- / CONCERNED CIT 4. # # + 8- (%&) / THE CIT(A) 5. 9:; -67 , # %&. %672 , % / DR, ITAT, AHMEDABAD 6. ;< =, / GUARD FILE. % & / BY ORDER, (9&- - //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD