Shri Harishbhai Vithalbhai Patel, Ahmedabad V. The ACIT.,Circle-2(1), Baroda

MA 215/AHD/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4649 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 02-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.215/AHD/2019 (IN ITA NO. 195/AHD/2013) (ASSESSMENT YEAR: 2008-09) HARISHBHAI V. PATEL C/O. MUKESH M. PATEL & CO. 3- 4, VITHALBHAI BHAVAN, NR. S. P. COLONY RLY. CROSSING, AHMEDABAD-13 VS. ACIT CIRCLE-2(1), BARODA [PAN NO. AER PP3 795 A] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI TEJ SHAH, AR RESPONDENT BY : SHRI LALIT P. JAIN , SR. DR DATE OF HEARING 18/10/2019 DATE OF PRONOUNCEMENT 26/11/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION AT THE INSTAN CE OF THE ASSESSEE HAS BEEN FILED FOR RECALLING OF THE ORDER DATED 25.05.2016, WHEREBY AND WHEREUNDER THE MATTER WAS DISMISSED FOR DEFAULT SINCE NONE APPEARED ON BE HALF OF THE ASSESSEE AT THE TIME OF THE CASE. 2. AN APPLICATION FOR CONDONATION OF DELAY HAS ALSO BEEN FILED WHERE THE DELAY OF 950 DAYS HAS BEEN SORT TO BE JUSTIFIED BY THE ASSES SEE. THE ASSESSEE HAS FURTHER MADE AN AVERMENT IN THE APPLICATION THAT THE ORDER DISMISSI NG THE APPEAL HAS NOT BEEN RECEIVED BY HIM AND ONLY UPON RECEIVING THE NOTICE OF PROSEC UTION DATED 29.06.2019, UPON INQUIRY MADE BY THE ASSESSEE, THE SAID FACT OF DISM ISSAL CAME TO THEIR KNOWLEDGE AND HENCE THE DELAY. - 2 - MA N O.215/AHD/2019(IN ITA NO.195/A/13) HARISHBHAI V. PATEL VS. ACIT ASST.YEAR 2008-09 3. THE CONTENTION OF THE APPLICANT SEEMS TO BE GENU INE AND HENCE WE CONDONE THE DELAY. THE REASON FOR NOT APPEARING BEFORE THE TRIB UNAL WAS ALSO FOR NOT RECEIVING NOTICE INFORMING THE DATE OF HEARING, BY THE ASSESS EE. HENCE IN ORDER TO PREVENT THE MISCARRIAGE OF JUSTICE, IN OUR CONSIDERED VIEW, THE ORDER IS TO BE RESTORED. HENCE THE ORDER DATED 25.05.2016 IS HEREBY RECALLED. THE REGI STRY IS DIRECTED TO KEEP THE MATTER FOR HEARING ON 10.12.2019; INFORMATION THEREOF TO B E GIVEN TO THE RESPECTIVE PARTIES. HENCE, THE MISCELLANEOUS APPLICATION IS ALLOWED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. THIS ORDER PRONOUNCED IN OPEN COURT ON 26/11/2019 SD/- SD/- ( AMARJIT SINGH ) ( MS. M ADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 26/11/2019 TANMAY, 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 13.11.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20.11.2019 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 CLERK26.11 .2019 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