Shri Natubha Agarsinh Chudasma, L/H Mahavirsinh N. Chudasma , Gandhinagar V. The Income Tax Officer, Ward-6(3), Ahmedabad

MA 210/AHD/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8661 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 30-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA NO. 210/AHD/2018 NATUBHA AGARSINH CHUDASMA VS. ITO ASSESSMENT YEAR: 2008-09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT ] M.A. NO. 210/AHD/2018 (IN ITA NO. 1478/AHD/2015) ASSESSMENT YEAR: 2008-09 NATUBHA AGARSINH CHUDASMA ................. .APPLICANT THROUGH HIS L/H. MAHAVIRSINH NATUBHA CHUDASMA, H-9/50, PARIMAL APARTMENT, SECTOR-7B, GANDHINAGAR 382 007 [PAN : ALJPC 1569 Q] VS. INCOME TAX OFFICER ..... .......................RESPONDENT WARD 6 (3), AHMEDABAD APPEARANCES BY: GUNJAN SHAH, FOR THE APPLICANT LALIT P JAIN, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 05.04.2019 DATE OF PRONOUNCING THE ORDER : 09.04.2019 O R D E R 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE AS SESSEE APPLICANT SEEKS RECALL OF THE EX-PARTE ORDER DATED 31.01.2018 PASSED BY THE TRIBUNAL IN IT A NO. 1478/AHD/2015 FOR ASSESSMENT YEAR 2008-09 2. THE ASSESSEE-APPLICANT HAS EXPLAINED THE CIRCUM STANCES FOR NOT APPEARING ON THE DATE OF HEARING BEFORE THE TRIBUNAL, WHICH IS A S UNDER: 2. THE APPLICANT SUBMITS THAT THE NOTICE OF HEARIN G WAS NOT SERVED UPON HIM ON THE ADDRESS WHICH MENTION IN THE FORM NO. 36 AS PER H-9/50, PARIMAL APARTMENT, SECTOR-7B, GANDHINAGAR 382007. ON PER USAL OF THE ORDER AND EARLIER NOTICE, IT SEEMS THAT THE NOTICE OF HEARING WAS SERVED AT AT & PO ZINJER, TAL: DHANDHUKA, AHMEDABAD, HOWEVER, THE APP ELLANT DOES NOT RESIDE THERE. 3. THE APPELLANT MOST RESPECTFULLY SUBMITS THAT HE ARING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASONS STATED ABOVE. THE APPELLANT HAS NO DESIRE TO GIVE UP THE APPEAL AND EX-PARTE DECISION OF THE APP EAL WOULD CAUSE GRAVE AND IRREPARABLE INJURY TO THE APPELLANT... 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, HAS OBJECTED TO THE REQUEST OF THE ASSESSEE. MA NO. 210/AHD/2018 NATUBHA AGARSINH CHUDASMA VS. ITO ASSESSMENT YEAR: 2008-09 PAGE 2 OF 2 4. I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD. IN THE FACTS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE AS ALSO THE SUBMIS SIONS SO MADE BY THE ASSESSEE, I AM OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FO R NOT ATTENDING ON THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.1478/AHD/2015 DATED 31.01.2018 IS HEREBY RECALLE D. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THIS APPEAL ON 2 ND MAY 2019. SINCE THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEA RING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 9 TH APRIL, 2019. SD/- PRAMOD KUMAR (VICE PRES IDENT) AHMEDABAD, THE 9 TH DAY OF APRIL, 2019 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ..... 08.04.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 08.04.2019........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 08.04.2019... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 08.04.2019 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 08.04.2019.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......