Shri Mohammedkasim A. Bhorania, Surat V. The Income Tax Officer, Ward-2(3), Surat

MA 169/AHD/2013

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3920 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 18-03-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 13-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.169/AHD/2013 IN ./ ITA NO.4043/AHD/2008 / ASSTT.YEAR: 2005-2006] MOHAMMEDKASIM A. BHORANIA PROP. OF M/S.SADIK TEXTILES 97-1, PAIKI OUTSIDE KAMELA DARWAJA RING ROAD SURAT 395 002. VS ITO, WARD - 2(3) SURAT. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI RAJESH UPADHYAY, AR REVENUE BY : SHRI DINESH SINGH, SR.DR / DATE OF HEARING : 18/03/2016 / DATE OF PRONOUNCEMENT: 29/03/2016 *+/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION IS DIRECTED AT THE IN STANCE OF THE ASSESSEE POINTING OUT AN APPARENT ERROR IN THE ORDE R OF THE TRIBUNAL IN ITA NO.4043/AHD/2008 DATED 17.1.2012. 2. IT IS PLEADED IN THE APPLICATION THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION, BUT THE ASSE SSEE IS VERY MUCH INTERESTED IN PROSECUTING HIS APPEAL BECAUSE, HE HA S FILED PAPER BOOK, PAID COURT FEES. THE ASSESSEE COULD NOT APPEAR BEF ORE THE TRIBUNAL ON THE DATE OF HEARING, BECAUSE, THE NOTICE WAS NOT SE RVED UPON HIM. THE ASSESSEE HAS FILED HIS AFFIDAVIT TO THIS EFFECT. MA NO.169/AHD/2013 2 3. ON DUE CONSIDERATION OF THE ABOVE FACTS AND CIRC UMSTANCES, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SU FFICIENT REASONS FROM APPEARING BEFORE THE TRIBUNAL ON 17.1.2012 WHEN HIS APPEAL WAS CALLED FOR HEARING. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL, AND RESTORE HIS APPEAL TO THE ORIGINAL NUMBER. REGISTRY IS DIR ECTED TO LIST THE APPEAL IN DUE COURSE AFTER SERVING NOTICE UPON BOTH THE PA RTIES. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 29 TH MARCH, 2016 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER