M/s. Shamjibhai G.Patel, Ahmedabad V. The Income Tax Officer,Ward-9(1), Ahmedabad

MA 198/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2905 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-04-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 27-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFORE SHRI SHAILENDRA KR. YADAV, J.M. & SHRI ANI L CHATURVEDI, A.M.) M.A. NO. 198 /AHD/2014(IN ITA NO. 590/AHD/2011) (ASSESSME NT YEAR: 2007-08) M/S. SHAMJIBHAI G. PATEL 10A, SAURASHTRA PATEL COLONY BAPUNAGAR, AHMEDABAD V/S I.T.O., WARD-9(1), AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ SHAH, A.R. RESPONDENT BY : SHRI B.L. YADAV, SR. D.R. ( )/ ORDER DATE OF HEARING : 17-04-2015 DATE OF PRONOUNCEMENT : 24-04-2015 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS MA, THE ASSESSEE HAS PRAYED FOR RECALLING O F THE EX-PARTE ORDER OF TRIBUNAL ITA NO.590/AHD/2011 ORDER DATED 03.03.2014 . 2. BEFORE US, A SWORN AFFIDAVIT OF THE ASSESSEE HAS BE EN FILED WHEREIN IT HAS BEEN STATED THAT THE PERSON WHO RECEIVED THE NOTICE WAS AN ILLITERATE PERSON AND DID NOT INFORM THE ASSESSEE ABOUT THE RECEIPT O F NOTICE AND THEREFORE ASSESSEE IN TURN COULD NOT INFORM THE COUNSEL ABOUT THE DATE OF HEARING AND THEREFORE THERE WAS NO REPRESENTATION FROM THE SIDE OF ASSESSEE. IT WAS M.A NO 198/A/14 (IN ITA NO.590/A/2011) . A.Y. 2007-08 2 THEREFORE PRAYED THAT THE ORDER PASSED ON 03.03.201 4 BE RECALLED. LD. D.R. DID NOT SERIOUSLY OBJECT TO THE PRAYER OF LD. A.R. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. ON CONSIDERIN G THE REASONS GIVEN BY ASSESSEE FOR NON APPEARANCE, WE FIND THAT ASSESSEE HAS BEEN ABLE TO SHOW SUFFICIENT CAUSE FOR NON-APPEARANCE ON 13.01.2014 A ND THEREFORE WE RECALL THE ORDER DATED 03.03.2014. THE DATE OF HEARING IS FIXED FOR HEARING ON 15.06.2015. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, THE ISSUANCE OF NOTICE IS DISPENSED WITH. 4. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE IS AL LOWED. ORDER PRONOUNCED IN OPEN COURT ON 24 - 04 - 2015. SD/- SD/- (SHAILENDRA KR. YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AH MEDABAD