M/s. Build Well, Surat V. The Income Tax Officer, Ward-2(3)(1), Surat

MA 171/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5159 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 14-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.171 /AHD/2016 IN ./ ITA.NO.2860/AHD/2015 / ASSTT. YEAR: 2006-2007 BUILD WELL 18, ASHIYANA AMBER COLONY UNN JAKAT NAKA NAVSARI ROAD, SURAT. PAN : AACFB 6376 N VS ITO, WARD - 2(3)(1) SURAT. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI JAMESH KURIAN, AR / DATE OF HEARING : 20/01/2017 / DATE OF PRONOUNCEMENT: 20/01/2017 $%/ O R D E R PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE ASSESSEE PLEADING THEREIN THAT ITS APPEAL WAS DISMISSED BY T HE TRIBUNAL FOR WANT OF PROSECUTION. 2. ACCORDING TO THE ASSESSEE, NOTICE OF HEARING WAS NOT SERVED UPON THE ASSESSEE, AND THEREFORE, IT COULD NOT APPEAR ON THE DATE. AFTER DUE CONSIDERATION OF THE FACTS AND CIRCUMSTANCES, I AM CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, I RECALL THE ORDER OF THE TRIBUNAL DATED 8.1.2016 IN ITA NO.2860/AHD/2015 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 23 RD MARCH, 2017. SINCE MA NO.171/AHD/2016 2 DATE OF NEXT HEARING HAS DULY BEEN INTIMATED IN THE OPEN COURT NO FRESH NOTICES TO BE SERVED UPON THE PARTIES. 3. IN THE RESULT MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 20 TH JANUARY, 2017 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 20/01/2017