Radheshyambhai P.Trivedi, HUF, Ahmedabad V. The ACIT.,(OSD),Circle-10, Ahmedabad

MA 21/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5283 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 10-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.21/AHD/2018 (IN ITA NO. 1335/AHD/2012) (ASSESSMENT YEAR : 2008-09) RADHESHYAM P. TRIVEDI (HUF), A-1, DESHNA APARTMENT, OPP. L. D. ENGG. COLLEGE HOSTEL, ELLISBRIDGE, AHMEDABAD. VS. ACIT(OSD), CIRCLE 10, AHMEDABAD. [PAN NO. AAAHT 4774 Q] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI HARDIK VORA, A.R. RESPONDENT BY : SHRI S. K. DEV, SR. D.R. DATE OF HEARING 17.05.2019 DATE OF PRONOUNCEMENT 03.07.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE ASSESSEE SEEKING RESTORATION OF TRIBUNALS ORDER DATED 18.01 .2016 IN ITA NO.1335/AHD/2012 (ASSESSEES APPEAL) FOR ASSESSMENT YEAR 2008-09 WHE REBY AND WHEREUNDER THE MATTER WAS DISMISSED FOR NON PROSECUTION APPLYING THE RATI O OF THE DECISION OF THE MULTIPLAN INDIAN PVT. LTD. 38 ITD 320. 2. IT APPEARS FROM THE STATEMENT MADE BY THE ASSESS EE IN THE INSTANT MISC. APPLICATION THAT NO NOTICE INTIMATING DATE OF HEARI NG ON 18.01.2016 WAS RECEIVED BY THE ASSESSEE. HENCE, THE ASSESSEE COULD NOT APPEAR BEFO RE THE LEARNED TRIBUNAL IN ORDER TO ASSESS THE HONBLE TRIBUNAL TO ADJUDICATE THE MATTE R. ONLY ON 04.01.2018, WHEN CONNECTED MATTER BEING ITA NO.911/AHD/2015 WAS ON B OARD BEFORE THE HONBLE TRIBUNAL AT B BENCH UPON DETAILED ENQUIRY THE REPRESENTATI VE OF THE ASSESSEE CAME TO THE - 2 - MA N O.21/AHD/2018(IN ITA NO.1335/A/12) RADHESHYAM P. TRIVEDI VS. ACIT(OSD) ASST.YEAR 2008-09 REASONING GIVEN BY THE ASSESSEE SEEMS TO BE GENUINE FOR NOT APPEARING AT THE TIME OF CALL OF THE MATTER ON 18.01.2016. 3. WE, THEREFORE, RECALL THE SAID ORDER DATED 18.01 .2016 PASSED BY THE LEARNED TRIBUNAL. THE REGISTRY IS DIRECTED TO FIX THE MATTE R FOR HEARING BEFORE REGULAR BENCH IN DUE COURSE UPON INTIMATION OF BOTH THE PARTIES. 4. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 03/07/2019 SD/- SD/- ( PRAMOD KUMAR ) ( MS. MADHUMITA ROY ) VICE PRESIDENT JUDICIAL MEMBER AHMEDABAD; DATED 03/07/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 02.07.2019. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02.07.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S .. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER