Shri Rupal Paresh Amin, Vadodara V. The Income Tax Officer, Ward-3(1)(5), Vadodara

MA 20/AHD/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7656 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 23-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER RUPAL PARESH AMIN, PROP OF SHREEJI TRANSPORT, 46, KARELIBAUG HOUSING SOCIETY, KARELIBAUG, VADODARA - 390018 PAN: ADBPA4236C (APPELLANT) VS THE IT O , WARD - 3( 1 )(5) , VADODARA - 390018 (RESPONDENT) REVENUE BY : S H RI LALIT P. JAIN , SR. D . R. ASSESSEE BY: SHRI SAKAR SHARMA, A.R. DATE OF HEARING : 15 - 03 - 2 019 DATE OF PRONOUNCEMENT : 02 - 04 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 26 - 10 - 2018. IT IS PLEADED IN THE MISCELLANEOUS APPLICATION TH AT APPEAL WAS DISMISSED FOR WANT OF NON - PROSECUTION. M.A. NO. 20/AHD/2019 (IN I T A NO . 1362 / A HD/20 16) A SSESSMENT YEAR 200 5 - 06 M.A. NO. 20/AHD/2019 ( I.T.A NO. 1362 /AHD/20 16) A.Y. 2005 - 06 PAGE NO RUPAL PARESH AMIN PROP OF SHREEJI TRANSPORT VS. IT O 2 2. THE ASSESSEE HAS SUBMITTED THAT THE AUTHORIZED REPRESENTATIVE COULD NOT ATTEND THE HEARING BECAUSE HE HAS GONE TO MUMBAI FOR ATTENDING HEARING BEFORE THE SETTLEMENT COMMISSION, THEREFORE, HE HAS REQ UESTED TO GIVE ONE MORE OPPORTUNITY FOR DECIDING THIS CASE ON MERIT. AFTER CONSIDERING THE ABOVE, WE ARE CONVINCED THAT THERE WAS A BONA FIDE REASON FOR NOT MAKING COMPLIANCE ON THE DAY OF HEARING. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL. REGISTR Y IS DIRECTED TO LIST THE APPEAL ON 24 - 06 - 2019. NO FRESH NOTICE WILL BE ISSUED TO THE PARTIES AS THE FRESH DATE OF HEARING HAS BEEN COMMUNICATED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 02 - 04 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 02 /04 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,