Shri Maheshbhai Purshottambhai Patel, Anand V. The ITO, Ward-1, Anand

MA 18/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1856 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 20-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER MAHESHBHAI PURSHOTTAMBHAI PATEL, PROP: M/S. AMBICA GARAGE, OPP: GOPI CINEMA, NEAR TOWN HALL, ANAND PAN: ADUPP4381P (APPELLANT) VS THE ITO, WARD-1, ANAND (RESPONDENT) REVENUE BY: SHRI LALIT P. JAIN, SR. D.R. ASSESSEE BY: SHRI ASEEM L. THAKKAR, A.R. DATE OF HEARING : 06 -11-2020 DATE OF PRONOUNCEMENT : 09-11-202 0 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS MISCELLANEOUS APPLICATION IS ARISING OUT OF IT A NO. 1224/AHD/2018 FOR A.Y. 2010-11 VIDE ORDER DATED 06- 09-2019. 2. VIDE THE ITA NO. 1224/AHD/2018, THE APPEAL OF TH E ASSESSEE WAS DISMISSED ON ACCOUNT OF NON-PROSECUTION AS ON THE D ATE OF HEARING NOBODY M.A. NO. 18/AHD/2020 (IN ITA NO. 1224/AHD/2018) ASSESSMENT YEAR 2010-11 M.A. NO. 18/AHD/2020 A.Y. 2010-11 PAGE NO SHRI MAHESHBHAI PURSHOTTAMBHAI PATEL VS. ITO 2 HAS ATTENDED THE HEARING FIXED IN THIS CASE. VIDE THE MISCELLANEOUS APPLICATION REFERRED ABOVE, THE ASSESSEE HAS SUBMIT TED THAT IN THE CAUSE LIST FIXED FOR HEARING ON 7 TH AUGUST, 2019, THE CASE OF THE ASSESSEE WAS NOT LIS TED. THEREFORE, THE COUNSEL OF THE ASSESSEE COULD NOT AP PEAR FOR HEARING. 3. HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD. AS PER THE CAUSE LIST ENCLOSED BY THE ASSESSEE WITH THE MISCEL LANEOUS APPLICATION, IT IS NOTICED THAT CASE OF THE ASSESSEE WAS NOT LISTED IN THE CAUSE LIST DATED 7 TH AUGUST, 2019. THEREFORE, IT APPEARS THAT THERE IS REASONABLE CAUSE FOR NOT MAKING ANY COMPLIANCE BY THE ASSESSEE ON THE DATE O F HEARING FIXED IN THIS CASE. LOOKING TO THE ABOVE FACTS AND CIRCUMSTANCES , THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. THE REGIST RY IS DIRECTED TO FIX THIS CASE FOR HEARING ON 27 TH NOV, 2020. NO FURTHER NOTICE WILL BE ISSUED FOR T HE HEARING FIXED IN THIS CASE AS THE AFORESAID DATE OF HEARING HAS BEEN INFORMED TO BOTH OF THE PARTIES AT THE TIME OF HEARING THIS MISCELLANEOUS APPLICATION. ACCORDINGLY, THE MISCELLANEOUS APPLICATION OF THE A SSESSEE IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09-11-2020 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 09/11/2020 M.A. NO. 18/AHD/2020 A.Y. 2010-11 PAGE NO SHRI MAHESHBHAI PURSHOTTAMBHAI PATEL VS. ITO 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,