Smt. Hemlata Y. Agrawal, Ahmedabad V. The Income Tax Officer, Ward-2(4), Ahmedabad

MA 191/AHD/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7778 (ITAT-AHMEDABAD)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.191/AHD/2020 (IN ITA NO. 171/AHD/2015) (ASSESSMENT YEAR: 2009-10) HEMLATA Y. AGARWAL 15, ROYAL CRESENT BUNGLOWS, NR. ASOPALAV BUNGLOWS, THALTEJ, AHMEDABAD-380059 VS. ITO, WARD-2(4), AHMEDABAD [ PAN NO. ACYPA9288J ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI CHETAN AGARWAL, A.R. RESPONDENT BY : SHRI LALIT P. JAIN, SR. D.R. DATE OF HEARING 15/01/2021 DATE OF PRONOUNCEMENT 19/01/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 06.12.2019 PASSED BY THE CO-ORDINAT E BENCH WHEREBY AND WHEREUNDER THE MATTER WAS DISMISSED BY DEFAULT SINCE NONE APPE ARED ON BEHALF OF THE ASSESSEE AT THE TIME OF CALL ON 15.01.2021. THE ASSESSEE PRAYS FOR RECALLING OF THE SAME. 2. WE HAVE HEARD THE PARTIES AND PERUSED THE RELEVA NT MATERIALS AVAILABLE ON RECORD. THE PLEA OF THE ASSESSEE FOR NOT BEING ABL E TO APPEAR BEFORE THE TRIBUNAL DUE TO LLB EXAMINATION OF THE LD. COUNSEL AS STATED IN THE APPLICATION BEFORE US SEEMS TO BE GENUINE. THE APPLICATION FOR ADJOURNMENT SENT T HROUGH E-MAIL DATED 19.11.2019 IS - 2 - MA N O.191/AHD/2020(IN ITA NO.171/A/15) HEMLATA Y. AGARWAL VS. ITO ASST.YEAR 2009-10 ALSO ON RECORD BEFORE US. IN THAT VIEW OF THE MATT ER WE FIND IT FIT AND PROPER TO RECALL THE ORDER. 3. HENCE, THE ORDER DATED 06.12.2019 IS RECALLED. THE REGISTRY IS DIRECTED TO KEEP THE MATTER ON BOARD ON 25.02.2021 FOR HEARING. SIN CE BOTH THE PARTIES ARE PRESENT BEFORE US NOTICE INFORMING DATE OF HEARING BY THE R EGISTRY IS DISPENSED WITH. 4. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19 / 01 /20 2 1 SD/- SD/- (AMARJIT SINGH) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/01/2021 TANMAY, SR.PS / 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 15/01/2021. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15/01/2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 18/01/2021 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 19 /01/2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19/01/2021 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