Shri Girish Devjibhai Chauhan, Dahod V. The Income Tax Officer, Ward-1, Dahod

MA 17/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6529 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: GIRISH D CHAUHAN
• Keywords: Reasonable cause

Judgement Text

, ,L ,L,L ,L- -- -,E ,E,E ,E- -- -LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] YS [KK LNL; DS LE{KA YS[KK LNL; DS LE{KA YS[KK LNL; DS LE{KA YS[KK LNL; DS LE{KA (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ) MISC. APPLICATION NO.17/AHD/2018 (ARISING OUT OF ITA NO.1745/AHD/2016) (ASSESSMENT YEAR : 2011-12) SHRI GIRISH DEVJIBHAI CHAUHAN, PROP. VISHAT DISTRIBUTORS, NO.6, ASHIRWAD SOCIETY, DAHOD 389 151 / VS. ITO, WARD 1, DAHOD. ./ ./ PAN/GIR NO. : ABKPC 6492 K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI GIRISH D. CHAUHAN, AR / RESPONDENT BY : SHRI SAURABH SINGH, SR. DR / DATE OF HEARING 04/05/2018 !'# / DATE OF PRONOUNCEMENT 11/05/2018 $% / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE AP PLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 19.09.20 17 PASSED BY THE APPELLATE TRIBUNAL, AHMEDABAD BENCH-SMC IN ITA NO.1745/AHD/2016 FOR ASST. YEAR 2011-12 IN THE CASE OF SHRI GIRISH DEVJIBHAI CHAUHAN. 2. IN THE MISC. APPLICATION THE ASSESSEE HAS SUBMIT TED AS FOLLOWS: 1. THE ORDER WAS PASSED EX-PARTE ON THE GROUND THA T NONE APPEARED ON BEHALF OF ASSESSE AND NO ADJOURNMENT APPLICATION HAS BEEN PLACED ON RECORD. 2. WE REQUEST YOUR HONOUR TO RECALL THE ORDER ON T HE BASIS OF THE FOLLOWING SUBMISSION. MA NO.17/ AHD/2018(IN ITA NO.1745/AHD/2016) SHRI GIRISH DEVJIBHAI CHAUHAN VS. ITO A.Y. 2011-12 - 2 - 3. THE ASSESSE IS ALWAYS INTERESTED IN PURSUING T HE APPEAL. HOWEVER, ON THE DATE 18.09.2017, WHEN THE MATTER WA S FIXED FOR HEARING NEITHER ASSESSE NOR AUTHORIZED REPRESENTATI VE WAS HAVING KNOWLEDGE OF IT AND HENCE HE COULD NOT REMAI N PRESENT ON THE SAID DATE. 4. ASSESSE WAS INTERESTED IN PURSUING THE APPEAL A ND DUE TO ABOVE STATED INADVERTENT MISTAKE ON HIS PART, HE COULD NO T REMAIN PRESENT ON THE DATE OF HEARING. 5. ASSESSE IS VERY SORRY FOR THE MISTAKE COMMITTE D & FOR NOT ATTENDING THE HEARING ON 18.09.2017. FOR THE INCONV ENIENCE CAUSED TO THE HONOURABLE TRIBUNAL, ASSESSE REGRETS & REQUESTED YOUR HONOURS TO RECALL THE ORDER DATED 19.09.2017. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERI AL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER D ATED 19.09.2017 OF THE ITAT AHMEDABAD SMC BENCH PASSED IN ITA NO.1745/AH D/2016 FOR ASST. YEAR 2011-12. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 14.08.2018. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 11 / 0 5 /201 8 SD/- SD/- VEJTHR VEJTHR VEJTHR VEJTHR FLAG FLAGFLAG FLAG &' $ ( $ ) ()* $ ) ( AMARJIT SINGH ) ( MAHAVIR PR ASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 11/05/2018 PRITI YADAV, SR.PS MA NO.17/ AHD/2018(IN ITA NO.1745/AHD/2016) SHRI GIRISH DEVJIBHAI CHAUHAN VS. ITO A.Y. 2011-12 - 3 - ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. , -. / / CONCERNED CIT 4. / () / THE CIT(A) 5. 012 **-. , -.# , '&$,$ / DR, ITAT, AHMEDABAD 6. 245 6 / GUARD FILE. # $ / BY ORDER, 0 * //TRUE COPY// %/$ &' ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .04/05/2018. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 04/05/2018 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 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