Gaurangbhai Bipinchandra Shah, Bhavnagar V. The ITO, Ward-2(5), Bhavnagar

MA 202/AHD/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1109 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 17-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: BHAVESH R SHAH

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA NO.202/AHD/2019 (IN ./ IN I.T.A. NO.2506/AHD/2017) [ / ASSESSMENT YEAR : 2014-15] GAURANGBHAI BIPINCHANDRA SHAH C/O. M/S.SHAH TARACHAND TRIKAMLAL OPPOSITE BOTAD MERCANTILE BANK TOWER ROAD, PARA BOTAD 364 710 / VS. THE ITO WARD-2(5) BHAVNAGAR ./ ./ PAN/GIR NO. : AXKPS 8441 C ( / APPELLANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI BHAVESH R.SHAH, DR / RESPONDENT BY : SHRI L.P. JAIN, SR.DR ! / DATE OF HEARING 06/12/2019 '#$% ! / DATE OF PRONOUNCEMENT 10/12/2019 / O R D E R PER SHRI RAJPAL YADAV, JUDICIAL MEMBER : THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE POINTING OUT APPARENT ERROR IN THE ORDER O F THE TRIBUNAL DATED 13/03/2019. 2. WITH THE ASSISTANCE OF LD. REPRESENTATIVES, W E HAVE GONE THROUGH THE RECORD CAREFULLY. IT EMERGES FROM THE RECORD THAT THE ASSESSEES APPEAL WAS DISMISSED FOR WANT OF PROSECUTION. THE ASSESSEE HAS STATED MA NO.202/AHD/2019 GAURANGBHAI BIPINCHANDRA SHAH VS. ITO ASST.YEAR 2014-15 - 2 - THAT NOTICE OF HEARING WAS NOT RECEIVED BY HIM AND, THEREFORE, NO ONE COULD PRESENT BEFORE THE TRIBUNAL. AN AFFIDAVIT DA TED 14/06/2019 OF THE APPELLANT HAS BEEN FILED. 3. CONSIDERING THE AFFIDAVIT AND THE FACTS DEPOSED THEREIN, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS FOR NOT APPEARING BEFORE THE TRIBUNAL WHEN THE APPEAL WAS L ISTED FOR HEARING. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 05/02/2020 . NO NOTICE WILL BE SENT TO BOTH THE PARTIES BECA USE THIS DATE HAS DULY BEEN COMMUNICATED DURING THE COURSE OF HE ARING. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 10-12 -2019 AT AHMEDABAD. SD/- SD/- ( PRADIP KUMAR KEDIA) ( RAJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 10/ 12 /2019 (!.., .*../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT. 2. / THE RESPONDENT. 3. +,- . / CONCERNED CIT 4. . ( ) / THE CIT(A)-6, AHMEDABAD 5. 123 * *,- , ! ,-% , + / DR, ITAT, AHMEDABAD 6. 356 7 / GUARD FILE. / BY ORDER, 1 * //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD