Shri Kishorebhai Bhikhabhai Virani, Bhavnagar V. The ACIT, Circle-1, Bhavnagar

MA 222/AHD/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5720 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 11-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Assessee Lawyers: D K PUJ
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER KISHORE BHIKHABHAI VIRANI, PLOT NO. 66, SHANTA BHUNAN, KUMUD WADI, BHAVNAGAR - 03 PAN : AAWPV 1516 G (APPELLANT) VS THE CIT(A), CIRCLE - 1 , BHAVNAGAR (RESPONDENT) REVENUE BY : S H RI V.K. SINGH , SR. D . R. ASSESSEE BY: SHRI D .K. PUJ. A.R. DATE OF HEARING : 02 - 02 - 2 018 DATE OF PRONOUNCEMENT : 23 - 02 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATION AGAINST THE ORDER OF THE ITAT FOR NON - PROSECUTION VIDE ITA NO. 282/AHD/2014 DATED 29/05/2017. 2. VIDE ABOVE ORDER , THE APPEAL OF THE ASSESSEE WAS DISMISS ED EX - PARTE AS ON THE DATE OF HEARING 29/05/2017 NEITHER ANYBODY HAS ATTENDED NOR FURNISHED ANY WRITTEN INFORMATION. THE ASSESSEE EXPLAINED THAT HE HAD NOT MADE COMPLIANCE ON THE DAY OF HEARING AS HE WAS NOT HAVING INTIMATION OF DATE OF HEARING FIXED IN HI S CASE. MA NO . 22 2 / A HD/20 17 (ARISING OUT OF ITA N O. 282/AHD/2014 ) A SSESSMENT YEAR 20 06 - 07 M A NO. 22 2 /AHD/201 7 {ARISING OUT OF IT A NO. 282 / AHD/20 14 } A.Y. 20 06 - 07 PAGE NO KISHORE BHIKHABHAI VIRANI VS. ACIT 2 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THE ASSESSEE HAD NOT RECEIVED INFORMATION THAT THIS CASE WAS FIXED FOR HEARING ON 24/05/2017. CONSEQUENTLY, THE ASSESSEE COULD NOT INTIMATE THE DATE OF HEARING FIXED IN THIS CASE TO THIS COUNSEL. IT APPEARS FROM THESE FACTS THAT THERE WAS REASONABLE CAUSE FOR NOT ATTENDING THE HEARING. THEREFORE, WE ARE INCLINED TO RECALL THE IMPUGNED ORDER OF THE ITAT. ACCORDINGLY, THE ORDER DATED 29.05.2017 IS RECALLED AND RESTORE A SSESSEE S APPEAL TO ITS ORIGINAL NO. FOR FRESH HEARING . T HE REGISTRY IS DIRECTED TO FIX THE FRESH DATE OF HEARING ON 10 TH MAY, 2018. NO SEPARATE NOTICE WILL BE ISSUED TO THE PARTIES AS BOTH THE PARTIES HAVE BEEN INFORMED THE NEXT DATE OF HEARING DURING THE COURSE OF APPELLATE PROCEEDINGS OF MISCELLANEOUS APPLICATION. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 23 - 02 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 23 /02 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,