Shri Navinbhai Kirtilal Shah, Ahmedabad V. The ACIT, B.K.Circle, Palanpur

MA 19/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4633 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 18-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER MA NO. 19/AHD/2016 (ARISING OUT OF ITA NO. 355/AHD/2012 ) ASSESSMENT YEAR : 2008-09 SHRI NAVINBHAI KIRTILAL SHAH, C/O. ZANZAR, OPP. NAVNEET HOUSE, C-29, SURYA COMPLEX, GURUKUL ROAD, MEMNAGAR, AHMEDABAD-380052 V/S . ACIT, B.K. CIRCLE, PALANPUR (B.K.) PAN NO. AINPS 3712 Q (APPLICANT) .. (RESPONDENT) ASSESSEE(S) BY : SHRI M.K. PATEL, AR REVENUE BY : SHRI K. MADHUSUDAN, SR DR / DATE OF HEARING : 16/09/2016 /DATE OF PRONOUNCEMENT : 16/09/2016 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF ASSESSEE, SEEKING FOR RECALLING THE ORDER DATED 08/ 09/2015 PASSED BY THE TRIBUNAL IN ITA NO.355/AHD/2012. 2. IT HAS BEEN PLEADED IN THE APPLICATION THAT THE APPEAL OF THE ASSESSEE WAS LISTED FOR HEARING ON 08.09.2015 BUT THE LD. CO UNSEL FOR THE ASSESSEE MET WITH AN ACCIDENT AND COULD NOT APPEAR BEFORE THE TR IBUNAL. IN OUR CONSIDERED OPINION, THE ASSESSEE HAS BEEN PREVENTED BY JUSTIFIABLE REASON FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE F IXED FOR HEARING. THEREFORE, WE RECALL THE ORDER DATED 08/09/2015 PAS SED BY THE TRIBUNAL IN ITA NO.355/AHD/2012 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING MA NO. 19/AHD/ 2016 NAVINBHAI KIRTILAL SHAH VS. ACIT AY 2008- 09 - 2 - ON 7TH DECEMBER 2016. THIS DATE HAS BEEN COMMUNICA TED TO BOTH THE PARTIES IN THE OPEN COURT; THEREFORE, NO FRESH NOTI CE 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 16 TH SEPTEMBER, 2016 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD, DATED 16/09/2016 *BIJU T. / COPY OF THE ORDER FORWARDED TO : 1. '# / THE APPELLANT 2. $%'# / THE RESPONDENT. 3. ' / CONCERNED CIT 4. ' ( ) / THE CIT(A) 5. *+,$-- , , / DR, ITAT, AHMEDABAD 6. ,/01 / GUARD FILE. / BY ORDER, TRUE COPY / (DY./ASSTT.REGISTRAR) !, / ITAT, AHMEDABAD