Ravikumar Kamleshbhai Shah, Ahmedabad V. ITO, Ward :5(2)(1), Ahmedabad

MA 175/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3834 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 05-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER MA NO.175/AHD/2019 (IN ITA NO. 2661/AHD/2017) (ASSESSMENT YEAR : 2014-15) RAVIKUMAR KAMLESHBHAI SHAH, E-401, SIDHASHILLA APPARTMENT, VASNA BAREGE ROAD, VASNA, AHMEDABAD 38 0 007. VS. INCOME TAX OFFICER, WARD 5(2)(1), AHMEDABAD. [PAN NO. CLFPS 6694 L] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI PRITESH SHAH, A.R. RESPONDENT BY : SHRI VINOD TANWANI, SR. D.R. DATE OF HEARING 02/08/2019 DATE OF PRONOUNCEMENT 21/08/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE ASSESSEE SEEKING RECALL OF TRIBUNAL ORDER DATED 06.03.2019 I N ITA NO.2661/AHD/2017 (ASSESSEES APPEAL) FOR ASSESSMENT YEAR 2014-15 WHEREBY AND WHE REUNDER THE ORIGINAL APPLICATION PREFERRED BY THE ASSESSEE, WAS DISMISSED SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF CALL. 2. AT THE TIME OF HEARING OF THE INSTANT MISC. APPL ICATION, THE LEARNED COUNSEL APPEARING FOR THE ASSESSEES SUBMITTED BEFORE US THA T DUE TO SUDDEN CARDIAC PROBLEM OF THE MOTHER OF THE REPRESENTATIVE OF THE ASSESSEE, THE R EPRESENTATIVE COULD NOT APPEAR BEFORE THE COURT ON THAT PARTICULAR DAY WHEN THE MATTER WA S TAKEN UP ON 05.03.2019, THE RELEVANT DOCUMENTS IN SUPPORT OF HIS CONTENTION BEING DOCTOR S PRESCRIPTION AND EXAMINATION REPORT HAS BEEN ANNEXED TO THE SAID APPLICATION; SI NCE NONE- APPEARED ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT FOR AND THUS THE MATTER WAS DISMISSED FOR DEFAULT. HE, THEREFORE, PRAYS FOR RESTORATION OF TH E APPEAL TO THE FILE. - 2 - MA N O.175/AHD/2019(IN ITA NO.2661/A/17) RAVIKUMAR KAMLESHBHAI SHAH VS. ITO ASST.YEAR 2014-15 3. HEARD THE RESPECTIVE PARTIES, PERUSED THE RELEVA NT MATERIALS AVAILABLE ON RECORD INCLUDING THE MEDICAL DOCUMENTS ANNEXED TO THE MA. WE FIND THAT THERE WAS GENUINE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON 05.0 3.2019 AND HENCE WE RECALL THE ORDER. 4. THE REGISTRY IS DIRECTED TO KEEP THE MATTER ON B OARD ON 24.10.2019. SINCE BOTH THE PARTIES ARE PRESENT BEFORE US AT THE TIME OF HEARIN G OF THIS MISC. APPLICATION, SERVICE OF NOTICE UPON THE ASSESSEE IS DISPENSED WITH. 5. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 21 / 0 8 / 201 9 SD/- SD/- ( AMARJIT SINGH ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 21/08/2019 PRITI YADAV, 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 1. DATE OF DICTATION 02/08/2019 (DICTATION PAGE 1) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07/08/2019 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