Devilaben Nagindas Shah, Daman V. The ACIT, Central Circle-4, Surat

MA 166/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3119 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-06-2015
• Assessment Year: misc
• Appeal Filed On: 08-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV,JUDICIAL MEMBER NO. M.A.166/AHD/2014 (ARISING OUT OF IT(SS) A.NO.243/A HD/2010 BLOCK PERIOD A.Y.1991-92 TO 2000-01 & U PTO 7-8-2000) DEVILABEN N.SHAH 163-137 DILIP NAGAR TEEN BATTI,NANI DAMAN, DAMAN. VS THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRALCIRCLE-4, AAYAKAR BHAVAN, MAJURA GATE, SURAT. / (APPELLANT) / (RESPONDENT) BY ASSESSEE : SHRI HARDIK VORA. BY REVENUE : SHRI M.K. SINGH, SR. D.R. / DATE OF HEARING :05 /06 /2015 / DATE OF PRONOUNCEMENT:05/ 06/2015 / O R D E R MA NO166 /AH D/2014 ARISING OUT OF IT(SS)243/AHD/2010 (BLOCK PE RIOD 1991-92 TO 2000-01& UPTO 7-8-2000) IS 2 PER N.S. SAINI, ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE AGAINST THE ORDER OF THE TRIBUNAL DATED 30-5-2014 PASSED IN IT(SS)A.NO.243/AHD/2010 FOR THE BLOCK PERIOD A.Y. 1 991-92 TO 2000-01 AND UPTO 7-8-2000. 2. IN THE MISCELLANEOUS PETITION GRIEVANCE OF THE A SSESSEE IS THAT APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNA L AS THE ASSESSEE FAILED TO PUT IN APPEARANCE ON THE DATE OF HEARING FIXED FOR HEARING ON 26-5-2014 ON THE GROUND THAT THE ASSESSEE WAS NOT I NTERESTED IN PROSECUTING WITH THE APPEAL. 3. IN THE MISCELLANEOUS PETITION, IT IS THE SUBMISS ION OF THE ASSESSEE THAT SHE WAS OUT OF TOWN IN THE MONTH OF MAY AND HE NCE COULD NOT FORWARD THE NOTICE OF HEARING TO THE AUTHORIZED REP RESENTATIVE AND THEREFORE, THE A.R. COULD NOT APPEAR ON THE DATE OF HEARING. THEREFORE IT IS PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 30-5 -2014 BE RECALLED AND THE APPEAL BE HEARD ON MERIT. 4. THE DEPARTMENTAL REPRESENTATIVE HAD NO OBJECTION TO RECALLING THE ORDER OF THE TRIBUNAL DATED 30-5-2014 AND HEARI NG THE APPEAL ON MERIT. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE MATERIAL AVAILABLE ON RECORD WE FIND THAT THE ASSESSEE HAD S UFFICIENT CAUSE TO NOT TO BE PRESENT ON THE DATE OF HEARING FIXED BY THE T RIBUNAL FOR HEARING OF THE APPEAL. THE DEPARTMENTAL REPRESENTATIVE ALSO H AS NO OBJECTION IN MA NO166 /AH D/2014 ARISING OUT OF IT(SS)243/AHD/2010 (BLOCK PE RIOD 1991-92 TO 2000-01& UPTO 7-8-2000) IS 3 RECALLING THE ORDER OF THE TRIBUNAL DATED 30-5-2014 AND HEARING THE APPEAL ON MERIT. WE THEREFORE, RECALL OUR ORDER DAT ED 30-5-2014 AND FIX THE APPEAL FOR HEARING ON 11-8-2015. PARTIES ARE IN FORMED IN THE COURT. 6. SINCE THE DATE OF HEARING IS INFORMED TO THE PAR TIES IN THE COURT SENDING OF NOTICE OF HEARING IS DISPENSED WITH. 7. IN THE RESULT MISCELLANEOUS PETITION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARI NG IN THE PRESENCE OF THE PARTIES ON FRIDAY, THE 5 TH DAY OF JUNE,2015. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 05 /06 /2015 PATKI MA NO166 /AH D/2014 ARISING OUT OF IT(SS)243/AHD/2010 (BLOCK PE RIOD 1991-92 TO 2000-01& UPTO 7-8-2000) IS 4 ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. !' ## , / DR, ITAT, 6. '$% & / GUARD FILE. # $ % / BY ORDER, & / % '( ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION- 5-6-2015 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 5-6- 2015. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. 5-6-2015 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5-6-2015 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 9-6- 2015 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER