Smt. Kashmira Shailesh Patel, Valsad V. The Dy.CIT, Central Circle-2, Surat

MA 163/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2667 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-01-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 07-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Keywords: Period of limitation; Time period of passing order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD , BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI N. S. SAINI, ACCOUNTANT MEMBER. M.A. NO. 163/AHD/2014 [IN IT(SS)A. NO.598/AHD/2012] (ASSESSMENT YEAR:2008-09) SMT. KASHMIRA SHAILESH PATEL BHAGWATI, B/H DDOS BUNGLOW, NR. SUKHKEWAL CO-OP. SOCIETY, TITHAL ROAD, VALSAD, GUJARAT-396001 AP PELLANT VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT. RESPONDENT PAN: AAZPP9940K /BY APPELLANT : SHRI RAJESH UPADHYAY, A.R. /BY RESPONDENT : SHRI M. K. SINGH, SR. DR !'# /DATE OF HEARING : 16.01.2015 $%& !'# /DATE OF PRONOUNCEMENT : 23.01.2015 ORDER PER SHAILENDRA KUMAR YADAV, J.M: BY THIS MISCELLANEOUS APPLICATION, ASSESSES HAS REQ UESTED FOR RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL IN IT(SS)A NO.598/ AHD/2012, DATED 14.05.2013. M.A. NO. 163/AHD/14 (IN IT(SS)A.NO. 598/AHD/2012 A.Y. 08-09 (SMT. KASHMIRA S. PATEL VS. DCIT) PAGE 2 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING, WHICH IS AS UNDER : IN THIS REGARD I HAVE TO SUBMIT THAT PETITION FOR ADJOURNING DATE OF HEARING DT.14/05/2013 WAS SENT T O THE HONOURABLE TRIBUNAL THROUGH SHREE BALAJI COURIER SE RVICE ON DT.10/05/2013 VIDE CH NO. 37306620 WHICH WAS RECEIVED BY REGISTRY ON DT.13/05/2013, DELAY ACKNOW LEDGED WITH SEAL AND STAMP OF THE OFFICE OF REGISTRY WHICH ALSO SHOWN SAME C.H. NO. 37306620 MATCHING WITH SAME CH. NO. 37306620. I AM FILING HEREWITH COPY OF THE ACKNOWLEDGED ISSUED TO B.H. SHASTRI (A.R.) OF THE A PPELLANT WHO HANDED OUR SAID TAPAL TO THE OFFICE OF BALAJI C OURIER OF VALSAD ON DT. 10/05/2013 WHICH WAS DELIVERED TO THE OFFICE OF I.T.A.T. AHMEDABAD ON DT.13/05/2013, I.E. BEFORE THE DATE OF HEARING OF APPELLANT'S APPEAL. THEREFORE YOUR HONOURS ARE PRAYED THAT THERE WAS NO NEGLIGENCE OR DELIBERATE INTENTION OF NOT ATTENDING HEARING OF APPEAL FIXED ON DT.14/05/2013. SIR... MY CASE WAS HANDLED BY CA M/S PANKAJ KARNAVAT OF SURAT FROM WHOM MY CASE PAPERS MAY TAKE N BACK BY ME, AND WAS HANDED OVER TO SHRI B.H. SHASTR I OF VALSAD BEFORE ONE WEEK OF HEARING OF APPEAL THAT APP EAL NO. IT (SS) 598/AHD/2012 FIXED MAKING APPLIED FOR ADJOURNMENT WHICH WAS MADE ON DT.10/05/2013. THAT HONOURABLE BENCH ITAT AHMEDABAD HAS PASSED ORDER IN MY ITA (SS) A NO. 598 / AND /2012, A.Y. 20 08-09 ON 14/05/2013. THUS MY TODAY'S M.A. IS WELL WITHIN THE LIMITATION PERIOD. THE LD. DEPARTMENTAL REPRESENTATIVE HAS OBJECTED TO THE REQUEST OF THE ASSESSEE. 2.1 WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FA CTS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT T HERE WAS M.A. NO. 163/AHD/14 (IN IT(SS)A.NO. 598/AHD/2012 A.Y. 08-09 (SMT. KASHMIRA S. PATEL VS. DCIT) PAGE 3 SUFFICIENT CAUSE FOR NOT ATTENDING THE DATE OF HEAR ING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TR IBUNAL IN IT(SS)A NO.598/AHD/2012, DATED 14.05.2013 IS HEREBY RECALLED. THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT AS 05/03/2015 THERE IS NO NECESSITY FOR SERVING SEPARA TE NOTICE FOR DATE OF HEARING ON THE PARTIES. WE DIRECT ACCORDIN GLY. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE 23 RD DAY OF JANUARY, 2015. SD/- SD/- (N. S. SAINI) (SHAILENDR A KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBE R TRUE COPY S.K.SINHA ' ' ' ' !( !( !( !( )(&! )(&! )(&! )(&! / COPY OF ORDER FORWARDED TO:- 1. ,- / REVENUE 2. / ASSESSEE 3. 00! 1 / CONCERNED CIT 4. 1- / CIT (A) 5. (56 !, , / DR, ITAT, AHMEDABAD 6. 69: ;< / GUARD FILE. BY ORDER / ' , =/ 0, , ?