Shri Piyush Vinachand Shah, Bhavnagar V. The Income tax Officer, Ward-2(2), Bhavnagar

MA 186/AHD/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3369 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 02-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MEHUL K PATEL
• Keywords: Opportunity of being heard

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTNAT MEMBER MA NO.186/AHD/2019 (IN ./IN ITA NO.294/AHD/2017) [ / ASSESSMENT YEAR : 2013-14] PIYUSH VINAYCHAND SHAH 618, A-1, NAMYA PLOT GEETA CHOWK KRISHNANAGAR BHAVNAGAR 364 001 / VS. THE I.T.O. WARD-2(2) BHAVNAGAR ./ ./ PAN/GIR NO. : AOKPS 1904 F ( / APPLICANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MEHUL K. PATEL, AR / RESPONDENT BY : SHRI JAMES KURIAN, SR.DR / DATE OF HEARING 04/10/2019 !'# / DATE OF PRONOUNCEMENT 03/12/2019 / O R D E R PER AMARJIT SINGH, ACCOUNTNAT MEMBER: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICA TION AGAINST THE ORDER OF THE ITAT IN THE CASE OF ASSESSEE IN ITA NO .294/AHD/2017 FOR AY 2013-14 PRONOUNCED ON 29/11/2018. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUBMITTED THAT ON THE DATE OF HEARING OF HIS CASE FIXED ON 01/11/2 018 THE COUNSEL OF THE MA NO.186/AHD/2019 ( IN ITA NO.294/AHD/2017) PIYUSH VINAYCHAND SHAH VS. ITO ASS T.YEAR 2013-14 - 2 - ASSESSEE WAS ARGUING THE MATTER IN SOME OTHER BENCH . IN THE MISCELLANEOUS APPLICATION IT HAS BEEN CATEGORICALLY EXPLAINED THAT COUNSEL OF THE ASSESSEE WAS ARGUING ANOTHER MATTER BEFORE B ENCH D IN THE CASE OF GOVINDBHAI A.PATEL IN ITA NO.1157/AHD/2016 AND B EFORE ANYBODY COULD REQUEST FOR PASS OVER THE MATTER, THE APPEAL FIXED BY THE ASSESSEE WAS DISMISSED WITHOUT ANY REPRESENTATION FROM THE S IDE OF THE ASSESSEE. 3. IN VIEW OF THE ABOVE CIRCUMSTANCES, THE LD.CO UNSEL FOR THE ASSESSEE HAS REQUESTED FOR PROVIDING AN OPPORTUNITY OF BEING HEARD IN ACCORDANCE WITH RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL R ULES, 1963. 4. HEAD BOTH SIDES AND PERUSED THE MATERIAL AVAILAB LE ON RECORD. CONSIDERING THE UNDISPUTED FACT AS REPORTED ABOVE T HAT AT THE TIME OF HEARING OF INSTANT APPEAL ON 01/11/2018, THE LD.COU NSEL FOR THE ASSESSEE WAS ARGUING THE OTHER MATTER IN THE D BENCH, WE F IND SUBSTANCE IN THE MISCELLANEOUS APPLICATION, THEREFORE WE RECALL THE ORDER OF THE ITAT VIDE ITA NO.294/AHD/2017 DATED 29/11/2018 TO PROVIDE AN OPPORTUNITY OF HEARING TO THE ASSESSEE AS PER RULE 24 OF THE ITAT RULES, 1963. THE REGISTRY IS DIRECTED TO LIST THE CASE OF THE ASSESS EE FOR HEARING ON 09/12/2019 . BOTH THE SIDES HAVE BEEN INFORMED THE ABOVE REFE RRED DATE OF HEARING, THEREFORE NOT ANY OTHER NOTICE OF HEARI NG WILL BE ISSUED. MA NO.186/AHD/2019 ( IN ITA NO.294/AHD/2017) PIYUSH VINAYCHAND SHAH VS. ITO ASS T.YEAR 2013-14 - 3 - 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 03/12/2019 SD/- SD/- ( RAJPAL YADAV) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTNAT MEMBER AHMEDABAD; DATED 03/12/2019 &.., .(.. / T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-6, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 28.11.19 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 28.11.2019/3.12.19 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.3.12.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 3.12.19 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