Shri Dharmesh A. Patel, Ahmedabad V. The ACIT, Central Circle-1(4), Ahmedabad

MA 161/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1577 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 29-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APPORVA BHARADWAJ
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI DHARMESH A. PATEL, 10, SHAKRIBEN ESTATE, NEAR REVABHAI ESTATE, CTM, AMRAIWADI, AHMEDABAD PAN: ALVPP0682M (APPELLANT) VS THE ACIT, CIRCLE - 1 (4) , AH MEDABAD (RESPONDENT) REVENUE BY : S H RI /MS. APPORVA BHARADWAJ , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 07 - 12 - 2 018 DATE OF PRONOUNCEMENT : 07 - 01 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE ASSESSEE HAS FILED THESE TWO MISCELLANEOUS APPLICATIONS AGAINST THE ORDER OF ITAT IN ITA NOS. 3435 & 3434/AHD/2018 ORDER DATED 16 - 01 - 2018 STATING THAT THE ABOVE TWO APPEALS OF THE ASSESSEE WERE DIS MISSED FOR WANT OF PROSECUTION. 2. IT IS SUBMITTED THAT THE NOTICE ISSUED BY T H E HON BLE IT AT WERE GIVEN TO LEGAL COUNSEL FOR NECESSARY ACTION HOWEVER THE LEGAL COUNSEL HA D NOT MADE COMPLIANCE AND THESE FACTS WERE ALSO NOT BROUGHT TO THE NOTICE OF THE ASSESSEE. M.A. NOS. 161 & 162/A HD/2018 (ARISING OUT OF I T A NO S . 3435 & 3434 / A HD/20 14 ) A SS ESSMENT YEAR 2010 - 11 & 2009 - 10 M.A. NO. 161 & 162/AHD/2018 (IN I.T.A NO. 3435 & 3434 /AHD/20 14 ) A.Y. 2010 - 11 & 2009 - 10 PAGE SHRI DHARMESH A PATEL VS. ACIT 2 THEREFORE, THE ASSESSEE HAS REQUESTED TO GIVE ONE MORE OPPORTUNITY TO PERSONALLY FOLLOW THE FURTHER HEARING IN HIS CASE. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. AFTER CONSIDER ING THE ABOVE REASON FOR NOT AT TENDING THE HEARING ON 9 TH JAN, 2018 WE RECALL THE ORDER DATED 16 - 01 - 2018 AND THE REGISTRY IS DIRECTED TO FIX THESE TWO APPEALS FOR HEARING ON 11 TH FEB, 2019. NO FURTHER NOTICE OF HEARING WILL BE GIVEN TO THE PARTIES AS THEY HAVE BEEN INFORMED THE NEW DA TE OF HEARING AT THE TIME OF APPELLATE PROCEEDINGS. ACCORDINGLY, BOTH THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PR ONOUNCED IN THE O PEN C OUR T ON 07 - 01 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 07 /01/2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,