Shri Umang Tejpal Shah, Ahmedabad V. The Income Tax Officer (HQ) (Intl. Taxn. & TP), Ahmedabad

MA 19/AHD/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0639 (ITAT-AHMEDABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 09-01-2018
• Court: TRIBUNAL

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 19/AHD/2018-AY 2012-1 3 ( IN I.T.A. NO. 35/AHD/2016-AY 2012-13 ) UMANG TEJPAL SHAH C-204, J-9, APARTMENT OPP. ARYAMAN BUNGLOWS THALTEJ, AHMEDABAD - 380059 / VS. THE ITO (HQ) (INTL.TAX & TP) AHMEDABAD / / PAN/GIR NO. : DUOPS 9957 M ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI PARIN SHAH, A.R. / RESPONDENT BY : SHRI S. K. DEV, SR. D.R. / DATE OF HEARING 02/11/2018 !'# / DATE OF PRONOUNCEMENT 03/12/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF ORDER DATED 29.08.2017 PASSED BY THE TRIBUNAL UNDER S. 254(1) OF THE ACT. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE FILED AN AFFIDAVIT DATED 24.10.2018 FOR NO N ATTENDANCE ON THE DATE OF HEARING AND POINTED OUT THAT THE NOTICE OF HEARING OF THIS APPEAL FILED WAS NOT SERVED ON THE ASSESSEE AND ACC ORDINGLY THE ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING FIXED ON 23.08.2017. IT WAS THUS SUBMITTED THAT SUFFICIENT CAUSE EXISTS FOR NON APPEARANCE M.A. NO. 19/AHD/18 [UMANG T. SHAH VS. ITO] A.Y. 2012-13 - 2 - BEFORE THE TRIBUNAL. IT WAS THEREFORE URGED THAT E ARLIER APPEAL IN ITA NO.35/AHD/2016 PRONOUNCED ON 29.08.2017 BE RECALLED AND REFIXED FOR HEARING ON REGULAR DATE FOR REDRESSAL OF GRIEVANCE ON MERITS AS RAISED IN THE APPEAL. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED THAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'SMC' PASSED IN ITA NO. 35/AHD /2016 DATED 29/08/2017(SUPRA) AND DIRECT THE REGISTRY TO FIX TH E APPEAL FOR FRESH HEARING ON 07/01/2019 IN CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE, FORMAL NOTICE OF HEARING IS DISPENSED WI TH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 03/12/2018 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 03/1 2/2018