Shri Memon Haji Abdulgani Tayabbhai, Ahmedabad V. The Inxome Tax Officer, Ward-9(4), Ahmedabad

MA 178/AHD/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0808 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 05-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA NO. 178/AHD/2019 MEMON HAJI ABDULGANI TAYABBHAI VS. ITO ASSESSMENT YEAR: 2011-12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT ] M.A. NO. 178/AHD/2019 (IN ITA NO. 3519/AHD/2016) ASSESSMENT YEAR: 2011-12 MEMON HAJI ABDULGANI TAYABBHAI ............. .....APPLICANT 600/99, NR. ROZY CINEMA, SARANGPUR, AHMEDABAD 380 002 [PAN : AFTPM 1187 Q] VS. INCOME TAX OFFICER ..... .......................RESPONDENT WARD 9 (4), AHMEDABAD APPEARANCES BY: NONE, FOR THE APPLICANT SK DEV, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 17.05.2019 DATE OF PRONOUNCING THE ORDER : 28.05.2019 O R D E R 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE AS SESSEE APPLICANT SEEKS RECALL OF THE EX-PARTE ORDER DATED 11.10.2018 PASSED BY THE TRIBUNAL IN IT A NO. 3519/AHD/2016 FOR ASSESSMENT YEAR 2011-12. 2. THE ASSESSEE-APPLICANT HAS EXPLAINED THE CIRCUM STANCES FOR NOT APPEARING ON THE DATE OF HEARING BEFORE THE TRIBUNAL, WHICH IS A S UNDER: .... 2. THE HONOURABLE BENCH HAS STATED THAT AS ON THE D ATE OF THE HEARING, THE APPELLANT OR HIS AUTHORIZED REPRESENTATIVE REMAINED ABSENT; IT IS FIT AND PROPER TO DECIDE THE MATTER EX-PARTE QUA THE APPELLANT. T HE HONOURABLE BENCH HAS PARTLY ALLOWED THE APPEAL. 3. IN RESPECT THEREOF, THE APPELLANT WANTS TO SUBMI T THAT THE AUTHORIZED REPRESENTATIVE OF THE APPELLANT WAS NOT ABLE TO ATT END THE HEARING ON 10.10.2018, SO THE APPELLANT HEREBY REQUEST YOU TO ALLOW THE RECTIFICATION APPLICATION U/S 254 OF THE INCOME-TAX ACT, 1961. 4. THUS, THE APPELLANT WANTS TO STATE TO TAKE LENI ENT VIEW IN THIS MATTER AND ACCORDINGLY RESTORE THE APPEAL. THE APPELLANT REQU EST YOU TO RESTORE THE APPEAL IN THE INTEREST OF LAW AND JUSTICE. ... MA NO. 178/AHD/2019 MEMON HAJI ABDULGANI TAYABBHAI VS. ITO ASSESSMENT YEAR: 2011-12 PAGE 2 OF 2 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, HAS OBJECTED TO THE REQUEST OF THE ASSESSEE. 4. NONE APPEARED ON BEHALF OF THE ASSESSEE; HOWEVER , I HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIA L AVAILABLE ON RECORD. IN THE FACTS OF THE CASE AND IN VIEW OF THE SUBMISSIONS SO MADE BY THE ASSESSEE, I AM OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT AT TENDING ON THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.3519/AHD/2016 DATED 11.10.2018 IS HEREBY RECALLE D. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THIS APPEAL ON 9 TH JULY 2019. SINCE THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEA RING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 28 TH DAY OF MAY, 2019. SD/- PRAMOD KUMAR (VICE PRES IDENT) AHMEDABAD, THE 28 TH DAY OF MAY, 2019 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ...28.05.2019.............. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... .... 28.05.2019.................... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: ...28.05.2019................ 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 28.05.2019 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. .. 28.05.2019.................. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......