Shri Pankaj Kanaiyalal Parikh, Baroda V. The Asstt. Commissioner of Income Tax, Circel-3, Baroda

MA 213/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5482 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 08-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.213/AHD/2016 IN ./ ITA.NO.2359/AHD/2013 / ASSTT. YEAR: 2006-2007 SHRI PANKAJ KANAIYALAL PARIKH 6, PUSHPAK APARTMENT 258/1, AMARKUNJ EXTENSION SUBHANPURA BARODA 390 007. PAN : AAKPP 8700 C VS ACIT, CIR.3 BARODA. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : SHRI TEJ SHAH, AR REVENUE BY : SHRI RAJESH MEENA, SR.DR / DATE OF HEARING : 07/04/2017 / DATE OF PRONOUNCEMENT: 07/04/2017 $%/ O R D E R PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE ASSESSEE CONTENDING THAT APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION BY THE TRIBUNAL VIDE ORDER DATED 19.7.2016 IN ITA NO.2 359/AHD/2013. THE LD.COUNSEL FOR THE ASSESSEE FURTHER PLEADED THAT NO TICE OF HEARING SERVED TO THE ASSESSEE WAS RECEIVED BY SERVANT OF THE ASSESSEE AT THE RESIDENCE, AND HE FAILED TO COMMUNICATE THE SAME TO THE ASSESSEE. CO NSIDERING THE PLEADINGS OF THE ASSESSEE, I AM SATISFIED THAT THE ASSESSEE IS P REVENTED BY SUFFICIENT CAUSE FOR NON-APPEARING BEFORE THE TRIBUNAL ON THE LAST D ATE OF HEARING. THEREFORE, I RECALL IMPUGNED ORDER OF THE TRIBUNAL DATED 19.7.20 16 (SUPRA) AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR FRESH HEARING. R EGISTRY IS DIRECTED TO LIST FOR MA NO.213/AHD/2016 2 HEARING THE APPEAL ON 19 TH JULY, 2017. NO FRESH NOTICE WILL BE SERVED UPON T HE PARTIES, AS THEY WERE INFORMED OF THE DATE OF HEARI NG IN THE OPEN COURT. 2. IN THE RESULT MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 7 TH APRIL, 2017 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 07/04/2017