M/s. Henil K. Patel, Ahmedabad V. The ACIT,Circle-6, Ahmedabad

MA 22/AHD/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6435 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 11-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.22/AHD/2018 (IN ITA NO. 170/AHD/2015) (ASSESSMENT YEAR : 2010-11) M/S. HENIL K. PATEL, PLOT NO.3409, PHASE IV, GIDC, VATVA, AHMEDABAD. VS. THE INCOME TAX OFFICER, CIRCLE 6, AHMEDABAD 380 015. [PAN NO. AFUPP 7791 N] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI CHETAN AGARWAL, A.R. RESPONDENT BY : SHRI L. P. JAIN, SR. D.R. DATE OF HEARING 06/09/2019 DATE OF PRONOUNCEMENT 17/ 10 /2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE ASSESSEE SEEKING RECALL OF THE TRIBUNALS ORDER DATED 22.12. 2017 IN ITA NO. 170/AHD/2015 (ASSESSEES APPEAL) FOR ASSESSMENT YEAR 2010-11 WHE REBY AND WHEREUNDER THE MATTER WAS DISMISSED FOR NON PROSECUTION APPLYING THE RATI O OF DECISION OF THE MULTIPLAN INDIA PVT. LTD. 38 ITD 320 SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE, NEITHER ANY ADJOURNMENT WAS SOUGHT FOR AT THE TIME OF CALL. 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LEARNED COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE ASSESSEE DID NOT GET THE NOTICE INFORMING THE DATE OF HEARING FIXED BY THE TRIBUNAL AND HENCE COULD NOT A PPEAR BEFORE THE TRIBUNAL TO REPRESENT HIS CASE. - 2 - MA N O.01/AHD/2019(IN ITA NO.3057/A/16) NAYNABEN V. PATEL VS. ITO ASST.YEAR 2010-11 3. HEARD THE RESPECTIVE PARTIES, PERUSED THE RELEVA NT MATERIALS AVAILABLE ON RECORD. WE HAVE ALSO CONSIDERED THE STATEMENT MADE BY THE A SSESSEE IN SUCH MISC. APPLICATION FILED BEFORE US WHICH SEEMS TO BE GENUINE AND HENCE WE RECALL TRIBUNALS ORDER DATED 05.06.2018. THE REGISTRY IS DIRECTED TO FIX THE MAT TER FOR HEARING BEFORE REGULAR BENCH IN DUE COURSE UNDER INTIMATION OF BOTH THE PARTIES. 4. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 17/10/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 17/10/2019 PRITI YADAV, 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 16.09.2019 (DICTATION PAGE 1) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.09.2019 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 CLERK 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