Shri Dineshchandra S. Shah, KHAMBHAT V. The Income tax Officer, Ward-3(3), Petlad

MA 162/AHD/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7342 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 30-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Assessee Lawyers: A L THAKKER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER MA NO. 162/AHD/2017 (ARISING OUT OF ITA NO. 2275/AHD/2011 ) ASSESSMENT YEAR : 2005-06 SHRI DINESHCHANDRA S. SHAH, NR. PARABADI, AT. VATADRA, TAL. KHAMBHAT 388 620 [PAN : AGEPS 0624 G] VS. INCOME TAX OFFICER, WARD-3(3), PETLAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI A.L. THAKKER, AR REVENUE BY : SHRI S K DEV, SR DR / DATE OF HEARING : 03/05/2019 / DATE OF PRONOUNCEMENT: 03/05/2019 / O R D E R THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE, SEEKING FOR RECALLING THE EX-PARTE ORDER DATED 05.10.2016 PASSED BY THE TRIBUNAL IN ITA NO.2275/AHD/2011 FOR ASSESSMENT YEA R 2005-06. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 05.10.2016 FOR WANT OF PROSECUTION. LEARNED COUNSEL FOR THE ASSESSEE, AT THE VERY OUTSET, SUBMITTED THAT THE APPEAL WAS LIST ED FOR HEARING ON 18 TH JULY 2016 WHICH WAS ADJOURNED TO 04.10.2016. SOMEHOW, L EARNED COUNSEL FOR THE ASSESSEE NOTED THE DATE AS 04.11.2016 INSTEAD OF 04 .10.2016 AND COULD NOT APPEAR ON 04.10.2016. ON ACCOUNT OF ABOVE REASON, THE APPEAL WAS DISMISSED FOR WANT OF PROSECUTION. AFTER TAKING INTO CONSIDER ATION THE EXPLANATION OF THE ASSESSEE, I AM SATISFIED THAT THE ASSESSEE WAS PRE VENTED BY SUFFICIENT REASON FOR NOT APPEARING BEFORE THE TRIBUNAL. THEREFORE, THE ORDER OF THE TRIBUNAL DATED 05.10.2016 IS RECALLED AND THE APPEAL IS RESTORED T O ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 22 ND JULY 2019. THIS DATE HAS BEEN COMMUNICATED TO BOTH THE PARTIES IN THE OP EN COURT; THEREFORE, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. SMC-MA NO. 162/AHD/ 2017 SHRI DINESHCHANDRA S SHAH VS. ITO FOR AY: 2005-06 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 3 RD MAY, 2019 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 03/05/2019 *BT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. ! %% , , / DR, ITAT, AHMEDABAD 6. , / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) %, / ITAT, AHMEDABAD 1. DATE OF DICTATION- ..03.05.2019. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE D ICTATING MEMBER .03.05.2019.. OTHER MEMBER 03.05.2019. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S ./P.S. - 03.05.2019.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DI CTATING MEMBER FOR PRONOUNCEMENT .. 03.05.2019. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK03.0 5.2019 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK. . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER