Shri Dhiraj Manilal Thakkar-HUF, Ahmedabad V. The Dy.CIT, Circle-3, Ahmedabad

MA 20/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2912 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 15-05-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 24-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD (BEFORE SHRI SHAILENDRA KR. YADAV, J.M. & SHRI ANIL CHATURVEDI, A.M.) M. A. NO. 20 /AHD/2015 ( IN ITA NO. 487/AHD/2011 (ASSESSMENT YEAR: 2007-08) SHRI DHIRAJ MANILAL THAKKAR-HUF 2235, MANURAT POLE MANEK CHOWK, AHMEDABAD V/S DCIT, CIRCLE-3, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AADHD 1995G APPELLANT BY : SHRI PARIN SHAH, A.R. RESPONDENT BY : SHRI DINESH SINGH SR. D.R. ( )/ ORDER DATE OF HEARING : 15-05-2015 DATE OF PRONOUNCEMENT : 28 -05-2015 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER. 1. THE M.A. IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 20.03.2015 IN RESPECT OF APPEAL IN ITA NO. 487/AHD/2011 FOR A.Y. 2007-08 WHICH WAS DISMISSED BY THE CO-ORDINATE C BENCH, AHMEDABAD O N ACCOUNT OF NON PROSECUTION OF APPEAL APPLYING THE RATIO OF MULTIPL AN (INDIA) (P) LTD., (38 ITD 320). NOW THE ASSESSEE MOVED THIS M.A. NO. 20 /AHD/2015 WHEREIN INTERALIA THE REASON FOR NON ATTENDANCE OF THE DATE OF HEARING IS STATED TO BE ON ACCOUNT OF HEALTH PROBLEM AND HOSPITALIZATION OF THE KARTA OF HUF. IT WAS M.A NO. 20/A/15 ( IN ITA NO. 487/A/11) . A.Y. 2007-08 2 THEREFORE SUBMITTED THAT APPEAL BE RECALLED TO MEET THE ENDS OF JUSTICE. LD. SR. D.R. DID NOT OBJECTED SERIOUSLY 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND AFTER CONSI DERING THE SUBMISSIONS MADE BY THE ASSESSEE IS THE MISCELLANEOUS APPLICATI ON. WE RECALL THE ORDER OF THE ITAT, AHMEDABAD 'D' BENCH DATED 12.12.2014 A ND DIRECT THE REGISTRY TO FIX THE HEARING OF THIS APPEAL ON 16.07.2015. SI NCE, THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 28- 05 - 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,A HMEDABAD