Smt. Pushpaben G. Patel, Ahmedabad V. The ACIT, Circle-7, ( Now ACIT, Circle-3(3)), Ahmedabad

MA 188/AHD/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7341 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER MA NO. 188/AHD/2018 (ARISING OUT OF ITA NO. 1544/AHD/2015 ) ASSESSMENT YEAR : 2011-12 PUSHPABEN G. PATEL, 8, ASHWAMEGH-IV, SATELLITE ROAD, AHMEDABAD 380 015 [PAN : AFUPP 4226 Q] VS. ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE 3 (3), AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI SAKAR SHARMA, AR REVENUE BY : SHRI S K DEV, SR DR / DATE OF HEARING : 03/05/2019 / DATE OF PRONOUNCEMENT: 03/05/2019 / O R D E R THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE, SEEKING FOR RECALLING THE EX-PARTE ORDER DATED 09.04.2018 PASSED BY THE TRIBUNAL IN ITA NO.1544/AHD/2015 FOR ASSESSMENT YEA R 2011-12. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WAN T OF PROSECUTION BY TRIBUNALS ORDER DATED 9 TH APRIL 2018. IT IS PLEADED IN THE APPLICATION THAT THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS OUT O F AHMEDABAD ON THE SCHEDULED DATE OF HEARING AND FAILED TO APPLY FOR A DJOURNMENT, AND NEITHER THIS FACT WAS BROUGHT TO THE NOTICE OF THE ASSESSEE. HEN CE, NO ONE COULD APPEAR ON BEFALF OF THE ASSESSEE ON THE SCHEDULED DATE OF HEA RING. AFTER DUE CONSIDERATION OF THE APPLICATION OF THE ASSESSEE, I AM SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASON FOR NOT APPEARING BEFORE THE T RIBUNAL. THEREFORE, THE ORDER OF THE TRIBUNAL DATED 09.04.2018 IS RECALLED AND TH E APPEAL IS RESTORED TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 22ND SMC-MA NO. 188/AHD/2018 PUSHPABEN G PATEL VS. ACIT FOR AY: 2011-12 2 JULY 2019. THIS DATE HAS BEEN COMMUNICATED TO BOTH THE PARTIES IN THE OPEN COURT; THEREFORE, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 3 RD MAY, 2019 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 03/05/2019 *BT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. ! %% , , / DR, ITAT, AHMEDABAD 6. , / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) %, / ITAT, AHMEDABAD 1. DATE OF DICTATION- ..03.05.2019. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE D ICTATING MEMBER .03.05.2019.. OTHER MEMBER 03.05.2019. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S ./P.S. - 03.05.2019.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DI CTATING MEMBER FOR PRONOUNCEMENT .. 03.05.2019. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK03.0 5.2019 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK. . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER