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

MA 216/AHD/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8425 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2020
• 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
• Assessee Lawyers: DIPAK SHAH
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI HARISH V. PATEL, C/O MUKESH M. PATEL & CO., 3 - 4, VITHALBHAI BHAVAN, NR. S.P. COLONY RLY CROSSING, AHMEDABAD - 13 PAN: AERPP3795A (APPELLANT) VS THE ACIT , CIRCLE - 2 ( 1 ) , BARODA (RES PONDENT) REVENUE BY : S H RI DILEEP KUMAR , SR. D . R. ASSESSEE BY: SHRI DI PAK SHAH , A.R. DATE OF HEARING : 20 - 12 - 2 019 DATE OF PRONOUNCEMENT : 09 - 01 - 2 020 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION IS ARISING OUT OF ITA NO. 2686/AHD/2014 ASSESSMENT Y EAR 2008 - 09 VIDE ORDER DATED 22 - 11 - 201 7. THE ASSESSEE HAS SUBMITTED THAT HIS ADVOCATE HAD NOT RECEIVED THE NOTICE OF HEARING (AS MENTIONED IN FORM NO.36) AND THEREFORE COULD NOT APPEAR ON THE AFORESAID DATE. IT IS ALSO SUBMITTED THAT NEITH E R THE NOTICE NOR THE DISMISSAL ORDER WERE RECEIVED BY HIM. ON CHECKING THE STATUS OF APPEAL ON T H E IT A T S M.A. NO. 216/AHD/2019 (IN I T A NO . 2686 / A HD/20 14 ) A SS ESSMENT YEAR 2008 - 09 M.A. NO. 216/AHD/2019 ( I.T.A NO. 2686 /AHD/20 14) A.Y. 2008 - 09 PAGE NO SHRI HARISH V. PATEL VS. ACIT 2 WEBSIT E, IT WAS FOUND TO HAVE BEEN DISMISSED FOR NON - PROSECUTION . THEREFORE, IMME DI ATELY PREFERRED THIS APPLICATION FOR RESTORATION OF THE APPEAL. CONSIDERIN G THE ABOVE FACTS AND C I R CUMSTANC E S, IT APPEARS THAT THERE IS A BONAFIDE REA SON FOR NOT ATTENDING THE HEARING FIXED IN T HIS CASE ON ACCOUNT OF NOT RECEIVING THE NOTICE. HENCE IN ORDER TO ADJUDICATE THE ISSUE ON APPEAL ON MERIT THE IMPUGNED ORDER IS RECALLED. THE REGISTRY IS DIRECTED TO KEEP THE MATTER FOR HEARING ON 06 - 02 - 2020. BOTH THE PARTIES WERE INFORMED THE NEW DATE OF HEARING, THE REFORE, NO FRE SH NOTICE OF HEARING WILL BE ISSUED SEPARATELY. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 09 - 01 - 20 20 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 09 /01/2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,