Shri Bipinchandra Premchand Shah , Botad V. ITO, Ward-2(5), Bhavanagar

MA 213/AHD/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1126 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: BHAVESH R SHAH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NO.213/AHD/2019 (IN ./IN ITA NO.220/AHD/2017) ( / ASSESSMENT YEAR : 2014-15) SHRI BIPINCHANDRA PREMCHAND SHAH C/O.M/S.SHAH TARACHAND TRIKAMLAL SHAH OPP.BOTAD MERCANTILE BANK TOWER ROAD, PARA BOTAD - 364710 / VS. THE INCOME TAX OFFICER WARD-2(5) BHAVNAGAR ./ ./ PAN/GIR NO. : ADEP 0769 M ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI BHAVESH R.SHAH, AR / RESPONDENT BY : SHRI L.P. JAIN, SR.DR / DATE OF HEARING 06/12/2019 !'# / DATE OF PRONOUNCEMENT 12 /12/2019 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HA S REQUESTED FOR RECALLING OF THE ORDER DATED 28/03/2019 PASSED BY T HE ITAT AHMEDABAD BENCH SMC IN ITA NO.2200/AHD/2017 FOR AY 2014-15. 2. WITH THE ASSISTANCE OF LD. REPRESENTATIVES, W E HAVE GONE THROUGH THE RECORD CAREFULLY. IT EMERGES FROM THE RECORD THAT THE ASSESSEES APPEAL WAS DISMISSED FOR WANT OF PROSECUTION. THE ASSESSEE HAS STATED THAT NOTICE OF HEARING WAS NOT RECEIVED BY HIM AND, THEREFORE, NO ONE COULD PRESENT BEFORE THE TRIBUNAL. AN AFFIDAVIT DA TED 26/06/2019 OF THE APPELLANT HAS BEEN FILED. MA NO.213/AHD/2019 (IN ITA NO.2200/AHD/2017) SHRI BIPINCHANDRA PREMCHAND SHAH VS. ITO ASST .YEAR - 2014-15 - 2 - 3. CONSIDERING THE AFFIDAVIT AND THE FACTS DEPOSED THEREIN, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS FOR NOT APPEARING BEFORE THE TRIBUNAL WHEN THE APPEAL WAS L ISTED FOR HEARING. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 05/02/2020 . NO NOTICE WILL BE SENT TO BOTH THE PARTIES BECA USE THIS DATE HAS DULY BEEN COMMUNICATED DURING THE COURSE OF HE ARING. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 12/12/2019 SD/- SD/- ( RAJPAL YADAV ) ( WASEEM AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 12 /12/2019 &.., .(.. / T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-6, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD