Smt. Ritaben Yogeshbhai Shah, Ahmedabad V. The Income Tax Officer, Ward-7(3), Ahmedabad

MA 18/AHD/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7046 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 15-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APOORVA BHARDWAJA

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.18/AHD/2016 IN ./ ITA NO. 1884/AHD/2015 / ASSESSMENT YEAR: 2009-10 SMT.RITABEN YOGESHBHAI SHAH C-402, SUKAN-4 OPP: PARISHRAM TOWER ANKUR ROAD, NARANPURA AHMEDABAD 380 009. VS ITO, WARD-7(3) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI APOORVA BHARDWAJA, SR.DR / DATE OF HEARING : 07/12/2018 /DATE OF PRONOUNCEMENT : 16 / 01/2019 O R D E R PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE ASSESSEE SEEKING RECALL OF ORDER OF THE TRIBUNAL DATED 29.12 .2015 PASSED IN ITANO.1884/AHD/2015. 2. IT IS PLEADED IN THE APPLICATION THAT DUE TO BON A FIDE MISTAKE, THE ASSESSEE COULD NOT PROVIDE DETAILS OF THE CASE PAPE RS TO THE REPRESENTATIVE OF THE ASSESSEE FOR PROSECUTING THE MATTER BEFORE THE TRIBUNAL. BESIDES, THE LD.COUNSEL FOR THE ASSESSEE WAS UNWELL ON THE DATE OF HEARING AND THEREFORE COULD NOT FILE ADJOURNMENT APPLICATION. BECAUSE OF THESE REASONS, THE APPEAL OF THE ASSESSEE REMAIN ED UNREPRESENTED AND THE SAME WAS DISMISSED FOR WANT OF PROSECUTION. A SSESSEE PRAYED FOR RECALL OF THE IMPUGNED ORDER REQUESTED FOR FRESH HE ARING. THE LD.DR OBJECTED TO RECALL OF THE IMPUGNED ORDER. MA NO.18/AHD/2016 - 2 - 3. AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSE E, THOUGH THE SAME APPEARS TO BE NOT CONVINCING ENOUGH, BUT IN THE INT EREST OF JUSTICE, I AM INCLINED TO GIVE ONE MORE OPPORTUNITY TO THE ASSESS EE, BY RECALLING THE ORDER OF THE ITAT DATED 29.12.2015 IN ITA NO.1884/A HD/2015. THEREFORE, IMPUGNED ORDER OF THE TRIBUNAL IS HEREBY RECALLED AND RESTORED THE APPEAL TO ITS ORIGINAL NUMBER. REGIST RY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 11 TH MARCH, 2019. 4. IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 16 TH JANUARY, 2019. SD/- (RAJPAL YADAV) JUDICIAL MEMBER