Smt. Sarita S. Gupta, Ahmedabad V. The Dy.CIT, Central Circle-2(2), Ahmedabad

MA 169/AHD/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4036 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 05-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KHANJAN CHHAYA
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER SMT. SARITA S. GUPTA, C - 701, DAHANAJAY TOWER, SATELLITE, AHMEDABAD PAN: ACVPG1722G (APPELLANT) VS THE D CIT, CIRCLE - 2(2) , AHMEDABAD (RESPOND ENT) REVENUE BY : S H RI VIRENDRA SINGH , SR. D . R. ASSESSEE BY: SHRI /MS. KHANJAN C HHAY A, A.R. DATE OF HEARING : 18 - 01 - 2 019 DATE OF PRONOUNCEMENT : 08 - 03 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE PRESENT FOUR MISCELLANEOUS APPLICATIONS ARE DIRECTED AT THE INSTANCE OF ASSESSEE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 12 - 02 - 2018. IT IS PLEADED IN THE MISCELLANEOUS APP LICATIONS THAT APPEALS WERE DISMISSED FOR WANT OF NON - PROSECUTION. M.A. NOS. 169 TO 172/ AHD/2018 (IN I T (SS) A NO S . 97 TO 99 & ITA 768 / A HD/20 16) A SSESSMENT YEAR 200 8 - 09 TO 2011 - 12 M.A. NOS. 169 TO 172 /AHD/2018 A.Y. 2008 - 09 TO 2011 - 12 PAGE NO SMT. SARITA S. GUPTA VS. DCIT 2 2. LD. COUNSEL FOR THE ASSESSEEE SUBMITTED THAT THE NOTICE OF HEARING WAS NOT RECEIVED BECAUSE OF SHIFTING OF RESIDENCE TO THE NEW PLACE , THEREFORE, NO - ONE ON BEHALF OF THE ASSESSEE CO ULD APPEAR ON THE DATE OF HEARING AND NO COMPLIANCE WAS MADE ON THE DAY OF HEARING. AFTER CONSIDERING THE ABOVE, WE ARE CONVINCED THAT THERE WAS A BONA FIDE REASON FOR NOT MAKING COMPLIANCE ON TH E DAY OF HEARING . THEREFORE , WE RECALL THE ORDER O F THE TRIBUNAL. REGISTRY IS DIRECTED TO LIST THE APPEAL ON 02 - 04 - 2019. NO FRESH NOTICE WILL BE ISSUED TO THE PARTIES AS THE FRESH DATE OF HEARING HAS BEEN COMMUNICATED IN THE OPEN COURT. 3. IN THE RESULT, ALL THE FOUR MISCELLANEOUS APPLICATIONS OF T HE ASSESSEE ARE ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 08 - 03 - 201 9 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 08 /03 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,