Shree Kadi Nagrik Sahakari Bank Ltd., Kadi V. The Dy.CIT, Patan Circle, Mehsana

MA 164/AHD/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9179 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 30-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.164/AHD/2018 (IN ITA NO.1175/AHD/2015) (ASSESSMENT YEAR : 2010-11) SHREE KADI NAGARIK SAHKARI BANK LTD., GUNJ BAZAR, KADI -382715 VS. DCIT, PATAN CIRCLE, PATAN. [PAN NO. AAAAS 8659 J] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : --NONE-- RESPONDENT BY : SHRI VIKRAM SHARMA, SR. D.R. DATE OF HEARING 07/12/2018 DATE OF PRONOUNCEMENT 21/12/2018 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE ASSESSEE SEEKING RECALL OF TRIBUNAL ORDER DATED 08.02.2018 I N ITA NO.1175/AHD/2015 (ASSESSEES APPEAL) FOR ASSESSMENT YEAR 2010-11 WHEREBY AND WHE REUNDER THE MATTER WAS DISMISSED FOR DEFAULT APPLYING THE RATIO OF THE DEC ISION OF THE MULTIPLAN INDIAN PVT. LTD. 38 ITD 320. 2. FROM THE APPLICATION IT APPEARS THAT AT THE TIME OF HEARING OF THE APPEAL THE ASSESSEE COULD NOT REPRESENT HIS CASE SINCE HE WAS NOT AWARE OF THE DATE OF THE HEARING OF THE MATTER ON 07.02.2018. MORE SO, NO NOTICE WAS SE RVED UPON HIM TO THAT EFFECT SINCE NONE APPEARED ON BEHALF OF THE APPELLANT AND THE MA TTER WAS DISMISSED FOR DEFAULT. SINCE THE ASSESSEE IS RESIDING IN A SMALL VILLAGE HE COUL D NOT AVAIL OF THE ONLINE SYSTEM SO AS TO GET THE DETAILS OF THE CASE STATUS OR TO MAKE A REP RESENTATION TO THE LEARNED TRIBUNAL SEEKING ADJOURNMENT. - 2 - MA NO.164/AHD/2018(IN ITA NO.1175/A/1 5) SHREE KADI NAGRIK SAHKARI BANK LTD. VS. DCIT ASST.YEAR 2010-11 3. WE FIND THAT THE REASONS AS EXPLAINED BY THE ASS ESSEE SINCE TO BE JUST AND PROPER. WE, THEREFORE, RECALL OUR ORDER DATED 08.02.2018. T HE APPEAL IS HEREBY RESTORED. REGISTRY IS DIRECTED TO SERVE THE APPEAL UPON THE A SSESSEE INFORMING THE NEXT DATE OF HEARING ON 01.03.2019 . 4. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 21/12/2018 SD/- SD/- ( AMARJIT SINGH ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 21/12/2018 PRITI YADAV, SR.PS / 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 07/12/2018 & 13/12/2018 (DICTATI ON PAGES 1+2) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07/12/2018 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 13/12/2018 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER