Shri Mahendra J. Patel, Vadodara V. The Asstt. Commissioner of Income Tax, Circel-2(1), Baroda

MA 207/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5268 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 25-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NISHANT MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER, AND SHRI S. S. GODARA, JUDICIAL MEMBER. MISCELLANEOUS APPLICATION NO. 207/AHD/2016 (IN ITA NO.267/AHD/2016) (ASSESSMENT YEAR:2011- 12) SHRI MAHENDRA J. PATEL RAM FALIYA, NANI KHADKI, KOYALI ROAD, UNDERA VILLAGE, VADODARA APPELLANT VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BARODA, AAYKAR BHAVAN, RACE COURSE, BARODA - 390007 RESPONDENT PAN: ABFPP4519D /BY ASSESSEE : SHRI NISHANT MEHTA, A.R. /BY REVENUE : SHRI JAMES KURIAN, SR. D.R. /DATE OF HEARING : 17.02.2017 /DATE OF PRONOUNCEMENT : 27.02.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S .254(2) OF THE INCOME TAX ACT, 1961, IN SHORT THE ACT SEEKS TO R ECALL TRIBUNALS ORDER DATED 31.05.2016 DISMISSING THE MAIN APPEAL FOR NON PROSECUTION AS THE RPAD NOTICE IN QUESTION ISSUED FOR HEARING OF THE C ASE ON 11.04.2016 STOOD RETURNED WITH POSTAL REMARK LEFT. M.A. NO. 207/AHD/2016 (SHRI MAHENDRA J PATEL VS. AS STT. CIT) A.Y. 2011-12 - 2 - 2. WE HAVE HEARD BOTH THE PARTIES. THE ASSESSEES PLEADINGS IN THE INSTANT PETITION STATE THAT HE VERY WELL RESIDES AT THE GIV EN ADDRESS ONLY. IT IS SUBMITTED THAT HE NEVER RECEIVED THE ABOVE STATED R PAD NOTICE OF HEARING SO AS TO APPEAR BEFORE THIS TRIBUNAL ON 11.04.2016. L EARNED COUNSEL ACCORDINGLY URGES US TO RECALL OUR ORDER AS ASSESSEES NON APPE ARANCE ON THE SAID DATE WAS NEITHER INTENTIONAL NOR DELIBERATE AS THE HEARING N OTICE ITSELF STOOD RETURNED. THE REVENUE FAILS TO REBUT ALL THESE SOLEMN AVERMEN TS. WE ACCORDINGLY DEEM IT APPROPRIATE IN THE LARGE INTEREST OF JUSTICE TO RECALL OUR ORDER DATED 31.05.2016 AND FIX THE CASE FOR HEARING AFRESH ON 2 8.03.2017 WITH THE CONSENT OF BOTH THE PARTIES. THE REGISTRY SHALL NOT ISSUE FURTHER NOTICE OF HEARING FOR THE SAID DATE. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION SUCCEE DS IN ABOVE TERMS. [PRONOUNCED IN THE OPEN COURT ON THIS THE 27 TH DAY OF FEBRUARY, 2017.] SD/- SD/- ( PRAMOD KUMAR ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 27/02/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0