Shree Mahuva Nagrik Sahakari Bank Ltd., Mahuva V. The ACIT, Circle-2, Bhavnagar

MA 177/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7869 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 12-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• 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 BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MISC. APPLICATION NO. 177/AHD/2018 (ARISING OUT OF ITA NO. 159/AHD2016) (ASSESSMENT YEAR : 2012-13) SHREE MAHUVA NAGRIK SAHAKARI BANK LTD., BAJRANGDAS BAPA CHOWK, VASITALAV, MAHUVA-364 290. / VS. ACIT, CIR 2, BHAVNAGAR. ./ ./ PAN/GIR NO. : AABAM 1326 K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : --NONE-- / RESPONDENT BY : SHRI S. K. DEV, SR. DR / DATE OF HEARING 02/11/2018 !'# / DATE OF PRONOUNCEMENT 07/01/2019 $% / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON AGAINST THE ORDER PASSED BY THE APPELLATE TRIBUNAL, AHMEDABAD B ENCH-SMC ON 17.04.2018 IN ITA NO. 159/AHD/2016 FOR ASST. YEAR 2 012-13. 2. THE ASSESSEE IN ITS MA SUBMITTED THAT IT HAD DIS PATCHED AN ADJOURNMENT APPLICATION AND A PAPER BOOK OF DOCUMEN TS THROUGH COURIER ON 14-04-2018 BUT THE HONBLE ITAT DISMISSED THE AP PEAL FOR THE NON- PROSECUTION VIDE ORDER DATED 17-4-2018. THE ASSESSE E FURTHER SUBMITTED THAT THE APPLICATION FOR THE ADJOURNMENT WAS FILED WELL IN TIME WHICH MA NO.177/AHD/2018(IN ITA NO.159/AHD /2016) SHREE MAHUVA NAGRIK SAHAKARI BANK LTD. A.Y. 2012-13 - 2 - EVIDENCES THAT ASSESSEE IS INTERESTED IN PROSECUTIN G THE APPEAL. THUS THE ASSESSEE ACCORDINGLY FURTHER REQUESTED THE BENCH TO RESTORE AND FIX THE MATTER FOR THE FRESH HEARING. ON THE OTHER HAND THE LD. DR DID NOT OBJECT THE REC ALLING OF THE EX-PARTE ORDER. 3. HEARD THE LD. DR AND PERUSED THE MATERIALS AVAIL ABLE ON RECORD. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUB MISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION THAT THERE W AS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER PASSED DATED 17.04 .2018 OF THE ITAT AHMEDABAD SMC BENCH IN ITA NO. 159/AHD/2016 FOR A SST. YEAR 2012-13. THE REGISTRY IS DIRECTED TO RESTORE THE AP PEAL TO ITS ORIGINAL NUMBER AND FIX THE SAME FOR HEARING ON 17/01/2019. NO SEPARATE NOTICE INTIMATING THE DATE OF THE HEARING SHALL BE SERVED UPON THE ASSESSEE AND REVENUE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 07/01/2019 SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER ( WASEEM AHMED ) ACCOUNTANT MEMBER AHMEDABAD; DATED 07/01/2019 PRITI YADAV, SR.PS MA NO.177/AHD/2018(IN ITA NO.159/AHD /2016) SHREE MAHUVA NAGRIK SAHAKARI BANK LTD. A.Y. 2012-13 - 3 - ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A) 5. ,-. //'( , '(# , 12$&$ / DR, ITAT, AHMEDABAD 6. .34 5 / GUARD FILE. # $ / BY ORDER, , / //TRUE COPY// %/$ &' ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD