Dharmendra Kajodimal Lohiya, JAMNAGAR V. The Assistant Commissioner of Income Tax, Central Circle-1, JAMNAGAR

MA 15/RJT/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9161 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 23-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GIRISH PARIKH
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT RAJKOT BENCH BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 15/RJT/2018 (IN ITA NO. 325/RJT/2012) / ASSTT. YEAR: 2008-09 SHRI DHARMENDRA KHAJODIMAL LOHIA (PROP): M/S. OM EXIM KAMLA, 95-A, MAHAVIR SOCIETY, JAMNAGAR VS. ACIT CRICLE-1, JAMNAGAR ./ ./PAN/GIR NO. : AAV PL8 569 Q / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI GIRISH PARIKH REVENUE BY : SHRI ANIL KUMAR DAS, SR. DR ! /DATE OF HEARING : 10/01/2020 '# ! /DATE OF PRONOUNCEMENT: 13/01/2020 $% / O R D E R PER AMARJIT SINGH - AM : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE AGAINST THE DECISION OF THE CO-ORDINATE BENCH OF IT AT FOR DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE ITA NO. 325/RJT/2012 DATED 28.11.2017. VIDE THE MISCELLANE OUS APPLICATION THE ASSESSEE HAS CONTENDED THAT ON THE DATE OF HEARING ON 23.11.2017 NOBODY COULD NOT ATTEND AS THE ASSESSEE HAS FILED ADJOURNM ENT APPLICATION WHICH WAS SENT THROUGH SPEED POST. IT IS FURTHER SUBMITT ED THAT NON- APPEARANCE WAS ONLY DUE TO THE REASON OF ILL HEALTH THE ADVOCATE OF THE ASSESSEE. THE ASSESSEE HAS ALSO ENCLOSED COPY OF R ECEIPT FOR SENDING THE ADJOURNMENT APPLICATION DATED 22.11.2017 BY SPEED P OST THROUGH COURIER. 2. WE HAVE HEARD THE RIVAL CONTENTION. IN THE LIGH T OF THE ABOVE FACTS AND CIRCUMSTANCES IT APPEAR THAT THERE WAS REASONAB LE CAUSE FOR NOT MA NO. 15/RJT/2018(IN ITA NO. 325/RJT/2012)(SHRI DHARMENDRA KHAJODIMAL LOHIA VS. ACIT) A.Y. 2008-09 2 ATTENDING THE HEARING FIXED IN THIS CASE ON 23.11.2 017 AND ASSESSEE HAD ALREADY SENT THE ADJOURNMENT APPLICATION CITING THE REASON FOR NON- ATTENDANCE BY SPEED POST THROUGH COURIER. CONSIDERING THE ABOVE FACTS WE ALLOW THE MISCELLAN EOUS APPLICATION OF THE ASSESSEE AND REGISTRY IS DIRECTE D TO LIST THE CASE FOR HEARING ON 27.02.2020 AND ISSUE FRESH NOTICE FOR TH E HEARING TO BOTH THE PARTIES. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. [ORDER PRONOUNCED IN THE COURT ON 13-01-202 0.] SD/- SD/- ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 13/01/2020 TANMAY, SR. PS / COPY OF ORDER FORWARDED TO:- $% / BY ORDER TRUE COPY & / ' (DY./ASSTT. REGISTRAR) ! ( , ')$*$ / ITAT, RAJKOT 1. DATE OF DICTATION : 13-01-2020 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER. : 13-01-2020 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S./P.S : -01-2020 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT. : -01-2020 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEM BER : 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P.S./P.S. : 13 -01-2020 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK. : 13 -01-2020 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 : 1. / THE APPELLANT 2. + / THE RESPONDENT. 3. *( , / CONCERNED CIT 4. , ( ) / THE CIT(A) 5. -./ ( , ! ( / DR, ITAT, 6. /01 / GUARD FILE.