Shri Ajaykumar Nagindas Doshi, Ahmedabad V. The Income Tax Officer, Ward-10(2), Ahmedabad

MA 220/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5978 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 28-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH

Judgement Text

MA NO. 220/AHD/2016 AJAYKUMAR NAGINDAS DOSHI VS. ITO ASSESSMENT YEAR: 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ] MA NO. 220/AHD/2016 (ARISING OUT OF ITA NO. 3626/AHD/2015) ASSESSMENT YEAR : 2012-13 AJAYKUMAR NAGINDAS DOSHI ...... APPLICANT PROP. RIMA TRADERS, 3, GROUND FLOOR, ELLISBRIDGE SHOPPING CENTRE, OPP. TOWN HALL, ELLISBRIDGE, AHMEDABAD [PAN : AAUPD 3809 N] VS. THE INCOME TAX OFFICER .................RESPONDENT OLD WARD 10(2), NEW WARD 5(2)(2), AHMEDABAD APPEARANCES BY: SAKAR SHARMA FOR THE APPELLANT VK SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 15.12.2017 DATE OF PRONOUNCING THE ORDER : 18.12.2017 O R D E R 1. THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE-APPLICANT AGAINST THE ORDER OF THE TRIBUNAL DATED 26.07.2016 PASSED I N ITA NO.3626/AHD/2015 FOR ASSESSMENT YEAR 2012-13. 2. IN THIS MISCELLANEOUS APPLICATION, THE ASSESSEE -APPLICANT HAS STATED THAT THERE IS A CHANGE IN ADDRESS OF THE APPLICANTS PLA CE OF BUSINESS AND HE HAS MADE SOME ARRANGEMENTS TO COLLECT THE MAILS/TAPALS FROM THE OLD ADDRESS; HOWEVER, THE NEW POSTMAN WHO DELIVERS SPEED POST DID NOT KNOW TH IS ARRANGEMENT AND THEREFORE, THE NOTICE OF HEARING COULD NOT BE SERVED. THEREFOR E, THE ASSESSEE, NOT BEING AWARE OF THE DATE OF HEARING FIXED ON 26.07.2016, COULD N OT BE PRESENT ON THE DATE OF HEARING. IT IS ALSO STATED THAT THE ASSESSEE IS VER Y MUCH SERIOUS IN PURSUING WITH HIS APPEAL AND REQUESTED FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 26.07.2016 AND HEAR THE APPEAL ON MERIT. THE ASSESSEE HAS FILED A N AFFIDAVIT DATED 26.12.2016 IN SUPPORT OF HIS CLAIM. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, HAS OBJECTED TO THE REQUEST OF THE ASSESSEE. 4. I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD. IN THE FACTS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE MA NO. 220/AHD/2016 AJAYKUMAR NAGINDAS DOSHI VS. ITO ASSESSMENT YEAR: 2012-13 PAGE 2 OF 2 LEARNED COUNSEL FOR THE ASSESSEE AS ALSO THE SUBMIS SIONS SO MADE BY THE ASSESSEE, I AM OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FO R NOT ATTENDING ON THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.3626/AHD/2015 DATED 26.07.2016 IS HEREBY RECALLE D. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THIS APPEAL ON 29.01.2018. SINC E THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEA RING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 18 TH DECEMBER, 2017. SD/- PRAMOD KUMAR (ACCOUNTANT M EMBER) AHMEDABAD, THE 18 TH DAY OF DECEMBER, 2017 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: .....EX-PARTE ORDERRECALL1 8.12.2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 18.12.2017........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: .. 18.12.2017..... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 18.12.2017. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : ... 19.12.2017.. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: MA NO. 220/AHD/2016 AJAYKUMAR NAGINDAS DOSHI VS. ITO ASSESSMENT YEAR: 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ] MA NO. 220/AHD/2016 (ARISING OUT OF ITA NO. 3626/AHD/2015) ASSESSMENT YEAR : 2012-13 AJAYKUMAR NAGINDAS DOSHI ...... APPLICANT PROP. RIMA TRADERS, 3, GROUND FLOOR, ELLISBRIDGE SHOPPING CENTRE, OPP. TOWN HALL, ELLISBRIDGE, AHMEDABAD [PAN : AAUPD 3809 N] VS. THE INCOME TAX OFFICER .................RESPONDENT OLD WARD 10(2), NEW WARD 5(2)(2), AHMEDABAD APPEARANCES BY: SAKAR SHARMA FOR THE APPELLANT VK SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 15.12.2017 DATE OF PRONOUNCING THE ORDER : 18.12.2017 O R D E R 1. THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE-APPLICANT AGAINST THE ORDER OF THE TRIBUNAL DATED 26.07.2016 PASSED I N ITA NO.3626/AHD/2015 FOR ASSESSMENT YEAR 2012-13. 2. IN THIS MISCELLANEOUS APPLICATION, THE ASSESSEE -APPLICANT HAS STATED THAT THERE IS A CHANGE IN ADDRESS OF THE APPLICANTS PLA CE OF BUSINESS AND HE HAS MADE SOME ARRANGEMENTS TO COLLECT THE MAILS/TAPALS FROM THE OLD ADDRESS; HOWEVER, THE NEW POSTMAN WHO DELIVERS SPEED POST DID NOT KNOW TH IS ARRANGEMENT AND THEREFORE, THE NOTICE OF HEARING COULD NOT BE SERVED. THEREFOR E, THE ASSESSEE, NOT BEING AWARE OF THE DATE OF HEARING FIXED ON 26.07.2016, COULD N OT BE PRESENT ON THE DATE OF HEARING. IT IS ALSO STATED THAT THE ASSESSEE IS VER Y MUCH SERIOUS IN PURSUING WITH HIS APPEAL AND REQUESTED FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 26.07.2016 AND HEAR THE APPEAL ON MERIT. THE ASSESSEE HAS FILED A N AFFIDAVIT DATED 26.12.2016 IN SUPPORT OF HIS CLAIM. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, HAS OBJECTED TO THE REQUEST OF THE ASSESSEE. 4. I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD. IN THE FACTS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE MA NO. 220/AHD/2016 AJAYKUMAR NAGINDAS DOSHI VS. ITO ASSESSMENT YEAR: 2012-13 PAGE 2 OF 2 LEARNED COUNSEL FOR THE ASSESSEE AS ALSO THE SUBMIS SIONS SO MADE BY THE ASSESSEE, I AM OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FO R NOT ATTENDING ON THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.3626/AHD/2015 DATED 26.07.2016 IS HEREBY RECALLE D. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THIS APPEAL ON 29.01.2018. SINC E THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEA RING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 18 TH DECEMBER, 2017. SD/- PRAMOD KUMAR (ACCOUNTANT M EMBER) AHMEDABAD, THE 18 TH DAY OF DECEMBER, 2017 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: .....EX-PARTE ORDERRECALL1 8.12.2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 18.12.2017........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: .. 18.12.2017..... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 18.12.2017. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : ... 19.12.2017.. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: