Shri Dinesh Lilachand Patel, Mehsana V. The Dy.CIT, Central; Ciorcle-1(2), Ahmedabad

MA 204/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2925 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 27 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: 2002-2003
• Appeal Filed On: 11-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P M MEHTA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER MA NO. 204/AHD/2014 (ARISING OUT OF IT(SS)A NO. 773/AHD/2010) ASSESSMENT YEAR : 2002-03 DINESH LILACHAND PATEL, C/O. VIMAL ELECTRIC CO., 31, GIDC ESTATE, MEHSANA PAN : ABXPP 2989 F VS DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD / APPELLANT / RESPONDENT ASSESSEE(S) BY : SHRI P M MEHTA, 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: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 05.12.2014 PASSED IN IT (SS)A NO.773/AHD/2010 FOR THE ASSESSMENT YEAR 2002-03. 2. IN THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS STATED THAT NOTICE OF HEARING WAS RETURNED BY THE POSTAL AUTHORITIES U NSERVED AND THEREFORE, THE ASSESSEE, NOT BEING AWARE OF THE DATE OF HEARIN G FIXED ON 04.12.2014, COULD NOT BE PRESENT ON THE DATE OF HEARING. IT IS STATED THAT THE ASSESSEE IS VERY MUCH SERIOUS IN PURSUING WITH ITS APPEAL AND R EQUESTED FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 05.12.2014 AND HEAR THE APPEAL ON MERIT. THE DEPARTMENTAL REPRESENTATIVE HAS ALSO NO OBJECTION I N RECALLING THE TRIBUNAL ORDER DATED 05.12.2014. 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 MA NO.204/AHD/2014 (ARISING OUT OF IT(SS)A NO.773/AHD/2010) DINESH LILACHAND PATEL - 2 - ORDER DATED 05.12.2014 AND FIX THE HEARING OF THE A PPEAL ON 17.06.2015. BOTH THE PARTIES ARE INFORMED IN THE COURT. NOTICE OF HEARING IS DISPENSED WITH. THUS, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS 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. * 01 # , , / DR, ITAT, AHMEDABAD 6. 12 3! / GUARD FILE. () () () () / BY ORDER, TRUE COPY 4 44 4/ // / ,5 ,5 ,5 ,5 ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD