Baldevbhai Mangaldas Patel, Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-3(3), Ahmedabad

MA 161/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2511 (ITAT-AHMEDABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 20-03-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER BALDEVBHAI MANGALDAS PATEL, 2, AAROHI VILLA, 200FT S.P. RING ROAD, AHMEDABAD - 380058 PAN: ACZPP0026A (APPELLANT) VS THE DY. CIT , CIRCLE - 3 ( 3) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI S.K. DEV , SR. D . R. ASSESSEE BY: SHRI BIREN SHAH , A.R. DATE OF HEARING : 02 - 08 - 2 019 DATE OF PRONOUNCEMENT : 19 - 08 - 2 019 / ORDER P ER : AMARJIT SIN GH, ACCOUNTANT MEMBER : - THE ASSESSEE HAS FILED ABOVE REFERRED MISCELLANEOUS APPLICATION AGAINST THE DECISION OF ITAT IN DISMISSING THE APPEAL OF THE ASSESSEE DUE TO NON - PROSE CUTION . VIDE ITA NO. 2995/AHD/2016 , THE APPEAL OF THE ASSESSEE DISMISSED AS THE ASSESSEE HAS NOT MADE ANY COMPLIANCE ON THE DATE OF HEARING ON 11 TH DECEMBER, 2018. THE ASSESSEE HAS SUBMITTED IN HIS MISCELLANEOUS APPLICATION THAT THE NOTICE FOR HEARING FIXED ON 11 TH DECEMBER, 2018 WAS MISPLACED THEREFORE THE SAME WAS NOT FORWARDE D TO THE M.A. NO. 161/AHD/2019 (IN I T A NO . 2995 / A HD/20 16) A SS ESSMENT YEAR 2008 - 09 M .A NO. 161 /AHD/20 19 A.Y. 2008 - 09 PAGE NO BALDEVBHAI MANGALDAS PATEL VS. DY. CIT 2 AUTHORIZED RE PRESENTATIVE OF THE ASSESSEE THEREFORE THE AUTHORIZED REPRESENTATIVE COULD NOT ATTEND THE HEARING. 2 . WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. WE CONSIDER THAT THERE IS BONAFIDE REASON AS CITED ABOVE FOR NOT ATTENDING THE HEARING BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE THEREFORE WE RECALL THE ABOVE REFERRED ORDER OF THE ITAT. THE REGISTRY IS DIRECTED TO LIST THIS CASE FOR HEARING ON 21 ST OCTOBER, 2019. NO FURTHER NOTICE WILL BE ISSUED AS BOTH T HE SIDES TO THE APPEAL HAVE BEEN INFORMED THE DATE OF HEARING AT THE TIME OF DECIDING THIS MISCELLANEOUS APPLICATION. THEREFORE, THE M.A. OF THE ASSESSE IS ALLOWED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 19 - 08 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 19 /08 /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/ , / ,