Shri Rajiv Laxman Dalal, Ahmedabad V. The ACIT, OSD, Circle-10, Ahmedabad

MA 212/AHD/2013

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3103 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-06-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 06-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: S H RI N.S. SAINI , ACCOUNTANT MEMBER AND SHR I RAJPAL YADAV , JUDICIAL MEMBER SHRI RAJIV LAXMAN DALAL, AA GAM, B/H. APANG MANAV MANDAL, NAVRANGPURA, AHMEDABAD - 3801015 PAN: ABHPD5148C (APPELLANT) VS THE ACIT (OSD) , CIRCLE - 10, AHMEDABAD (RESPONDENT) ASSESSEE BY: S H RI TUSHAR P. HEMANI , A.R. REVENUE BY: S MT. SONI A KUMAR , SR. D.R. DATE OF HEARING : 19 - 06 - 2 015 DATE OF PRONOUNCEMENT : 19 - 06 - 2 015 / ORDER P ER : RAJPAL YADAV , JUDICIAL MEMBER : - THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. THE ASSESSEE HAS FILED A MISCELLANEOUS APPLICATION FOR RECALL OF THIS ORDER. 2. WITH THE ASSISTANCE OF LD. REPRESENTATIVES, WE HAVE G ONE THROUGH THE RECORD CAREFULLY. WE FIND THAT THOUGH ASSESSEE WAS LITTLE NEGLIGENT IN M.A. NO . 212/AHD/2013 (IN I T A NO . 53 / A HD/20 12) A SSESSMENT YEAR 200 8 - 09 MA NO. 212/AHD/2013 (IN I.T.A NO. 53 /AHD/20 12) A.Y. 2008 - 09 PAGE N O RAGIV LAXMAN DALAL VS. ACIT 2 CONDUCTING THE INCOME TAX PROCEEDING BECAUSE HE DID NOT APPEAR BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) . HOWEVER, CONSIDERING THE PUNISHMENT IN THE SHAPE OF TAX LIABILITY, WE ARE OF THE VIEW THAT THIS PUNISHMENT IS D ISPROPORTIONATE TO THE NEGLIGENCE COMMITTED BY THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE, ONE MORE CHANCE TO THE ASSESSEE TO PLEAD HIS APPEAL ON MERIT BE GIVEN. WE RECALL THE ORDER OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NO. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 27 - 08 - 2015. NO SEPARATE NOTICE WILL BE SERVED TO THE PARTIES. THIS DATE HAS DULY BEEN PRONOUNCED TO BOTH THE PARTIES. 3. IN THE RESULT, MA F ILED BY THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN COURT ON 19 - 06 - 2015 SD/ - SD/ - ( N.S. SAINI ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 19 /06 /2015 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,