Shri Rajendra Shivrambhai Patel, Unjha V. The Income Tax Officer, Ward-2, Patan

MA 16/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6369 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMIT KR VERMA
• Assessee Lawyers: B N ROA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI MANISH BOARD , ACCOUNTANT MEMBER RAJENDRA SHIVRAMBHAI PATEL, C/O VINAYAK KANTILAL, 19, MARKET YARD, UNJHA - 384170 PAN: APOPP3623F (APPELLANT) VS THE ITO, WARD - 2, PATAN (RESPONDENT) REVENUE BY : S H RI SUMI T KR. VERMA , SR. D . R. ASSESSEE BY: S H RI B .N. ROA , A.R. DATE OF HEARING : 06 - 04 - 2 018 DATE OF PRONOUNCEMENT : 09 - 04 - 2 018 / ORDER P ER : MANISH BORAD , ACC OUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION AT THE INSTANCE OF ASSESSEE IS DIRECTED AGAINST THE ORDER OF TRIBUNAL VIDE ITA NO. 862/AHD/2015 DATED 05 - 09 - 2017. M.A . NO. 16/AHD/2018 (ARI SING OUT OF I T A NO . 862 / A HD/20 15 ) A SSESSMENT YEAR 200 6 - 07 M.A. NO. 16/AHD/2018 (IN I.T.A NO. 862 / AHD/2015) A.Y. 2006 - 07 PAGE NO RAJENDRA SHIVRAMBHAI PATEL VS. ITO 2 2. AT THE OUTSET, THE LD. COUNSEL OF THE ASSESSEE STATED THAT ON THE DATE OF HEARING I.E. 04 - 09 - 2017, NONE COULD APPEAR ON BEHALF OF THE ASSESSEE BECAUSE THE NOTICE FOR HEARING WAS RECEIVED ON 04 - 09 - 2017 AND T HERE WAS NO SUFFICIENT TIME WITH THE ASSESSEE AS WELL AS THE COUNSEL TO APPEAR BEFORE THE TRIBUNAL. A REQUEST WAS MADE TO RE - FIX THIS AP PEAL. THE LD. DEPARTMENTAL REPRESENTATIVE RAISED NO OBJECTION. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORDS PLACED BEFORE US. WE ARE SATISFIED WITH THE REASON MENTIONED IN THE MISCELLANE OUS APPLICATION DUE TO WHICH ASSESSEE WAS UNABLE TO APPEAR IN PERSON OR THROUGH AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING. WE THEREFORE RECALL THE IMPUGNED ORDER DATED 05 - 09 - 2017 AND DIRECT THE REGISTRY TO RESTORE THE APPEAL TO ITS ORIGINAL NO. AND FIX FOR HEARING ON 24 - 05 - 2018. AS THE DATE OF HEARING HAS BEEN COMMUNICATED TO BOTH THE PARTIES, THERE IS NO NEED TO ISSUE SEPARATE NOTICE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 09 - 04 - 201 8 SD/ - SD/ - ( S.S. GODARA ) ( MANISH BORAD ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 09 /04 /2018 M.A. NO. 16/AHD/2018 (IN I.T.A NO. 862 / AHD/2015) A.Y. 2006 - 07 PAGE NO RAJENDRA SHIVRAMBHAI PATEL VS. ITO 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDA BAD 6. GUARD FILE. BY ORDER/ , / ,