Smt. Pravesh Parasbhai Bafna, Ahmedabad V. The Dy.CIT, Circle-9, Ahmedabad

MA 153/AHD/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5691 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD TALWANI
• Assessee Lawyers: PF JAIN
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I AMARJIT SINGH , JUDICIAL MEMBER AND MS. MADHUMITA , ACCOUNTANT MEMBER SMT. PRAVESH PARASBHAI BAFNA, (PROP. OF BAFNA ROADLINES), 6, SARDAR PATEL ESTATE, OPP. VATVA TRAINING SCHOOL, NAROL AHMEDABAD - 382405 PAN: AAYPB0123D (APPELLANT) VS THE D CI T, CIRCLE - 9 , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI VINOD TALWANI , SR. D . R. ASSESSEE BY: SHRI P.F. JAIN, A.R. DATE OF HEARING : 02 - 11 - 2 018 DATE OF PRONOUNC EMENT : 30 - 11 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE ASSESSEE HAS FILED THESE TWO MISCELLANEOUS APPLICATION S AGAINST THE ORDER OF ITAT IN ITA NOS. 1179 TO 1180/AHD/2018 ORDER DATED 12 - 03 - 2018 STATING THAT T HE ABOVE TWO APPEALS OF THE ASSESSEE WERE DIS MISSED FOR WANT OF PROSECUTION AS THE ASSESSEE HA D NOT ATTENDED THE HEARING ON 28 FEB, 2018. IT IS SUBMITTED THAT THE COMPLIANCE TO THE HEARING COULD NOT BE MADE AS ON THE DATE OF HEARING HIS CHARTER ED ACCOUNTANT SHRI JITENDRA JAIN COULD NOT ATTEND T HE HEARING BECAUSE OF ILLNESS. M.A. NO. 153 & 154/AHD/20 18 ( I T A NO S . 1179 & 1180/AHD/2015) A SS ESSMENT YEAR 2010 - 11 M.A. NOS. 153 & 154/AHD/ 2018 (IN I.T.A NO S . 1179 TO 1180 /AHD/20 15 ) A.Y.2010 - 11 PAGE NO SMT. PRAVESH PARASBHAI BAFNA VS. D CIT 2 2. DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US, THE LD. COUNSEL HAS REITERATED THE SAME SUBMISSION WHICH HAS BEEN MENTIONED IN THE MISCELLANEOUS APPLICATION. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED T HE MATERIAL ON RECORD. WE CONSIDER THAT THE COMPLIANCE TO THE HEARING COULD NOT BE MADE ON 28 TH FEB, 2018 BECAUSE OF ILLNESS OF HIS AUTHORIZED REPRESENTATIVE OF THE ASSESSEE APPEARED TO BE BONA FIDE CAUSE , T HEREFORE, WE RECALL THE ORDER DATED 12 - 03 - 2018 AND THE REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR HEARING ON 8 TH JAN, 2009. NO FURTHER NOTICE OF HEARING WILL BE GIVEN TO THE PARTIES AS THEY HAVE BEEN INFORMED THE NEW DATE OF HEARING AT THE TIME OF APPELLATE PROCEEDINGS. ACCORDINGLY, BOTH THE MISCE LLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 30 - 11 - 201 8 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 30 /11 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,