Shri Haresh Ashumal Keshwani, Vadodara V. The Asstt. Commissioner of Income Tax, Range-5, Vadodara

MA 175/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5266 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 04-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIPUL SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER MA NO. 175/AHD/2016 (ARISING OUT OF ITA NO. 1016/AHD/2012) / ASSESSMENT YEAR : 2008-09 SHRI HARESH ASHUMAL KESHWANI, C/O. M/S. VIJAY STORE, KHANDERAO MARKET, SIDDHNATH ROAD, VADODARA PAN : AEXPK 0363 H VS ACIT, RANGE-5, VADODARA APPLICANT (ORIGINAL APPELLANT) RESPONDENT (ORIGINAL RESPONDENT) ASSESSEE BY : SHRI VIPUL SHAH, AR REVENUE BY : SHRI K. MADHUSUDAN, SR. DR DATE OF HEARING : 1 7/02/2017 DATE OF PRONOUNCEMENT IN COURT : 17/02/2 017 / O R D E R BY THIS MISCELLANEOUS APPLICATION, THE ASSESSES HAS REQUESTED TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.1016/A HD/2012 DATED 12.07.2016. 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FO R NOT APPEARING ON THE DATE OF HEARING, WHICH IS AS UNDER: IN THIS CONNECTION, IT IS TO SUBMIT THAT THE HEARIN G IN MY CASE WAS FIXED ON 11.07.2016. I HAVE ALREADY SUBMITTED AN APPLICATIO N FOR CONSIDERATION OF WRITTEN SUBMISSION ON 05.07.2016 SUBMITTED ON 03.08 .2015 IN RESPONSE TO EARLIER HEARING FIXED ON 05.08.2015. IN FACT, I HAVE ALSO REQUESTED EARLIER REQUESTING T O CONSIDER WRITTEN SUBMISSION SUBMITTED ON 03.08.2015 & 16.11.2015 RES PECTIVELY IN RESPONSE TO EARLIER DATES FIXED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE HAS OBJECTED TO THE REQUEST OF THE ASSESSEE. 4. I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD. IN THE FACTS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED MA NO. 175/AHD/2016 SHRI HARESH ASHUMAL KESHWANI VS. ACIT AY : 2008-09 2 BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF H EARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.1016/AHD/2012 DATED 12.07.2016 IS HEREBY RECALLED. THE REGISTRY I S DIRECTED TO FIX THE HEARING OF THIS APPEAL ON 05.04.2017. SINCE THE DA TE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEA RING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y ASSESSEE IS ALLOWED. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 17/02/2017 *BIJU T., SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD