Shri Rajeshsingh Khadakbahadursingh Rajput, Ahmedabad V. The Income Tax Officer, Ward-12(1), Ahmedabad

MA 201/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2926 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 01-05-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 09-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P B SHAH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER MA NOS. 201 & 202/AHD/2014 (ARISING OUT OF ITA NOS. 615 & 616/AHD/2014) ASSESSMENT YEAR : 2008-09 RAJESHSINGH KHADAKBAHADURSINGH RAJPUT, AHMEDABAD PAN : ABMPR 6442 E VS ITO, WARD-12(1) AHMEDABAD / APPELLANT / RESPONDENT ASSESSEE(S) BY : SHRI P.B. SHAH, AR REVENUE BY : SHRI NIMESH YADAV, SR. DR. !'#/ // / DATE OF HEARING : 01.05.2015 $%& !'# / DATE OF PRONOUNCEMENT : 07.05.2015 '( '( '( '(/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THESE ARE THE MISCELLANEOUS APPLICATIONS FILED BY T HE ASSESSEE AGAINST A CONSOLIDATED ORDER OF THE TRIBUNAL DATED 17.10.20 14 PASSED IN ITA NOS.615 AND 616/AHD/2014 FOR THE ASSESSMENT YEAR 20 08-09. 2. IN BOTH THESE MISCELLANEOUS APPLICATIONS, IT IS SUBMITTED BY THE ASSESSEE THAT THE ASSESSEES APPEALS WERE DISMISSED BY THE TRIBUNAL (ITAT D BENCH, AHMEDABAD) VIDE ITS ORDER DATED 17.10.20 14 FOR NON-APPEARANCE ON THE DATE OF HEARING FIXED BY THE TRIBUNAL. THE A SSESSEE HAS FILED AN AFFIDAVIT DATED 04.12.2014. IN THE AFFIDAVIT, THE ASSESSEE STATED THAT HE WAS OUT OF AHMEDABAD FOR VISITING HIS NATIVE PLACE AT U TTAR PRADESH DURING THE PERIOD BETWEEN 12.08.2014 AND 13.09.2014. IT WAS A LSO THE SUBMISSION OF THE ASSESSEE IN THE AFFIDAVIT THAT THE LAST NOTICE FOR HEARING THE APPEAL, WHICH WAS FIXED ON 09.09.2014, WAS RECEIVED BY ASSE SSEES WIFE WHO IS AN ILLITERATE PERSON AND SHE DOES NOT AWARE ABOUT THE INCOME-TAX PROCEEDINGS PENDING BEFORE THE TRIBUNAL. IT IS STATED THAT THE ASSESSEE IS VERY MUCH MA NOS.201 & 202/AHD/2014 (ARISING OUT OF ITA NOS.615 & 616/AHD/2014) RAJESHSINGH KHADAKBAHADURSINGH RAJPUT - 2 - SERIOUS IN PURSUING WITH ITS APPEALS AND REQUESTED FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 17.10.2014 AND HEAR THE APPEALS ON MERIT. THE DEPARTMENTAL REPRESENTATIVE HAS ALSO NO OBJECTION I N RECALLING THE TRIBUNAL ORDER DATED 17.10.2014. 3. WE FIND THAT THE REASON FOR NOT BEING PRESENT ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY THE ASSESSEE WAS A PLAUSIBLE ONE, HENCE WE RECALL OUR ORDER DATED 17.10.2014 AND FIX THE HEARING OF THE A PPEALS ON 17.06.2015. BOTH THE PARTIES ARE INFORMED IN THE COURT. NOTICE OF HEARING IS DISPENSED WITH. THUS, THE BOTH THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON THURSDAY, THE 7 TH OF MAY, 2015 AT AHMEDABAD. SD/- SD/- (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 07/05/2015 *BIJU T. '( !) *')&! '( !) *')&! '( !) *')&! '( !) *')&!/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ++ ! , / CONCERNED CIT 4. , ( ) / THE CIT(A) 5. )/0 ! , , / DR, ITAT, AHMEDABAD 6. 012 3 / GUARD FILE. '( '( '( '( / BY ORDER, TRUE COPY 4 44 4/ // / +5 +5 +5 +5 ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD