Shri Bhavesh Satabhai Patel, Anand V. The Income Tax Officer, Ward-2, Anand

MA 193/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5161 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N C AMIN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.193/AHD/2016 IN ./ ITA.NO.77/AHD/2016 / ASSTT. YEAR: 2009-2010 SHRI BHAVESH SATABHAI PATEL PANDAV SOCIETY NR. DHUDHNI DIARY VILLAGE ODE TAL: ANAND, DIST: ANAND. PAN : AGZPP 2683 B. VS ITO, WARD - 2 ANAND. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : SHRI N.C. AMIN, REVENUE BY : SHRI JAMES KURIAN, AR / DATE OF HEARING : 20/01/2017 / DATE OF PRONOUNCEMENT: 20/01/2017 $%/ O R D E R PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE ASSESSEE PLEADING THEREIN THAT NOTICE OF HEARING WAS NOT SER VED UPON THE ASSESSEE, BUT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESS EE FOR WANT OF PROSECUTION. 2. ON CONSIDERATION OF THE FACTS AND CIRCUMSTANCES, I AM CONVINCED THAT AN APPARENT ERROR HAS CREPT IN THE ORDER OF THE TRIBUN AL, AND THEREFORE, I RECALL THE ORDER OF THE TRIBUNAL DATED 9.5.2016 IN ITA NO.77/A HD/2016 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. REGISTRY IS DIRECTE D TO LIST THE APPEAL FOR HEARING ON 23 RD MARCH, 2017. SINCE DATE OF NEXT HEARING HAS DULY BEEN INTIMATED TO THE PARTIES IN THE OPEN COURT NO FRESH NOTICE TO BE SERVED UPON THE PARTIES. MA NO.193/AHD/2016 2 3. IN THE RESULT MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 20 TH JANUARY, 2017 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 20/01/2017