Shri Babubhai Mavjibhai Mangukiya, Ahmedabad V. The ACIT, Cent. Cir. 1(2), Ahmedabad

MA 149/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1330 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-12-2013
• Assessment Year: 1999-2000
• Appeal Filed On: 29-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER MA NO.149/AHD/2013 (ARISING OUT OF IT(SS)A NO.110/AHD/2013 A.Y. 1999-2000 SHRI BABUBHAI MAVJIBHAI MANGUKIYA C-3, 503-504, ANUSHRUTHI TOWER OPP. NEW YARK TOWER, OPP. SG HIGHWAY, AHMEDABAD-380065 PAN: ABCPM 8362J VS THE ACIT CENTRAL- CIRCLE-1(2), AHMEDABAD. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI O.P. BATHEJA, SR.D.R. ASSESSEE(S) BY : SHRI M.K. PATEL / DATE OF HEARING : 20/12/2013 / DATE OF PRONOUNCEMENT: 10/01/2014 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MA, THE ASSESSEE HAS REQUESTED FOR RECALL O F THE EX-PARTE ORDER OF THE TRIBUNAL IN IT(SS)A NO.110/AHD/2013, D ATED 22.04.2013. 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING, AS THERE WAS A BONA FIDE MISTAKE DUE TO NON-SERVICE OF NOTICE AND NO INFORMATION REGARDING THE CORRECT DATE OF HEARING BEFORE THE TRIBUNAL. THE LD. DR HAS OBJECTED TO THE REQUES T OF THE ASSESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FAC TS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARN ED COUNSEL FOR THE MA NO. 149/AHD/2013 IN IT(SS)A NO.110/AHD/2013 SRI BABUBHAI MAVJIBHAI MANGUKIYA VS. ACIT CENTRAL C IRCLE-1(2) AHMEDABAD. FOR A.Y. 1999-2000 - 2 - ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICI ENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX- PARTE ORDER OF THE TRIBUNAL IN IT(SS)A NO.110/AHD/2 013, DATED 22.04.2013 IS HEREBY RECALLED. THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT AS 20.02.2014. THERE IS NO NECESSITY FOR SERVING SEPARATE NOTICE FOR DATE OF HEARING ON THE PARTIES. WE DIREC T ACCORDINGLY. 4. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. SD/- SD/- (T.R. MEENA) (MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 10/01/2014 PRABHAT KR. KESARWANI, SR. P.S. TRUE COPY TRUE COPY TRUE COPY TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD