Smt. Manjulaben C. Tomar, Ahmedabad V. The Income Tax Officer, Ward-12(3), Ahmedabad

MA 17/AHD/2015

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5508 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 03-02-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 20-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VILAS V SHINDE
• Assessee Lawyers: HITENDRA SETH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A . NO. 17/AHD/2015 (IN ITA NO. 1777/AHD/2011) (ASSESSMENT YEAR:2008-09) SMT. MANJULABEN C TOMAR 1, VIJAY PARK CO-OP. SOCIETY, GORNO KUWO, MANINAGAR, AHMADABAD-1 APPELLANT VS. ITO, WARD 12(3), AHMEDABAD RESPONDENT PAN: ADOPT3827F /BY ASSESSEE : SHRI HITENDRA SETH, A.R. /BY REVENUE : SHRI VILAS V. SHINDE, SR. D.R. /DATE OF HEARING : 05.05.2017 /DATE OF PRONOUNCEMENT : 05.05.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S . 254(2) OF THE INCOME TAX ACT, 1961, IN SHORT THE ACT SEEKS TO R ECALL TRIBUNALS ORDER DATED 06.02.2015 DISMISSING THE MAIN APPEAL FOR NON PROSE CUTION ON ACCOUNT OF HER NON APPEARANCE. HEARD BOTH SIDES. CASE FILE PERUSED. M. A. NO. 17 /AHD/201 5 ( SMT. MANJULABEN C TOMAR VS. IT O ) A.Y. 2008-09 - 2 - 2. IT EMERGES FROM THE CASE FILE THAT THE REGISTRY S RPAD NOTICE HAD DULY BEEN SERVED UPON THE ASSESSEE. LEARNED COUNSEL SHR I HITENDRA SETH IS VERY VERY FAIR IN ADMITTING SERVICE OF NOTICE. HE HOWEVE R HAS FILED HIS PERSONAL AFFIDAVIT DATED 19.02.2015 CITING STOMACH ILLNESS A S THE REASON OF NON APPEARANCE. THE REVENUE FAILS TO DISPUTE ALL THESE SOLEMN AVERMENTS. BE THAT AS IT MAY, IT IS THUS CLEAR THAT ASSESSEES NO N APPEARANCE ON THE SAID DATE OF HEARING WAS NEITHER INTENTIONAL NOR DELIBERATE B UT ON ACCOUNT OF ILLNESS OF HER COUNSEL. WE THEREFORE CONDONE THE ASSESSEES D EFAULT IN NOT APPEARING BEFORE THE ABOVESTATED EARLIER DATE OF HEARING. TH E CASE SHALL NOW BE HEARD ON 28.08.2017. SHRI SETH UNDERTAKES TO REPRESENT T HE ASSESSEE ON THE SAID DATE OF HEARING. FRESH NOTICE OF HEARING FOR THE S AID NEXT DATE STANDS DISPENSED WITH. 4. THE ASSESSEE SUCCEEDS IN HER INSTANT MISCELLANEO US APPLICATION IN ABOVE TERMS. [PRONOUNCED IN THE OPEN COURT ON THIS THE 05 TH DAY OF MAY, 2017.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 05/05/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0