Shri Kanubhai Maganbhai Patel, Anand V. The Income Tax Officer, Ward-1, Anand

MA 229/AHD/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8203 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 21-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAINSR
• Assessee Lawyers: MEHUL K PATEL
• Keywords: Reasonable cause

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR MISCELLANEOUS APPLICATION NO. 229/AHD/2018-AY 2005- 06 ( IN I.T.A. NO. 1809/AHD/2015-AY 2005-06 ) KANUBHAI MAGANBHAI PATEL BRAHMDHAM, 62, JIVANDEEP SOCIETY, OPP. PARA MEDICAL COLLEGE, NEAR SARDARBAUG, ANAND - 388001 / VS. THE ITO WARD-1, 2 ND FLOOR, S.P. COMPLEX, MAYFAIR ROAD, ANAND- 388001 / / PAN/GIR NO. : AOBPP4564R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MEHUL K. PATEL, A.R. / RESPONDENT BY : SHRI LALIT P. JAIN,SR.D.R. / DATE OF HEARING 21/12/2018 !'# / DATE OF PRONOUNCEMENT 31/12/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF O RDER DATED 05.02.2018 PASSED BY THE TRIBUNAL UNDER S. 254(1) O F THE ACT. M.A. NO. 229/AHD/18 [KANUBHAI M. PATEL VS. ITO] A.Y. 2005-06 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE POINTED OUT THAT THE NOTICE OF HEARING OF THIS APPEAL FILED WERE SERVED ON THE ASSESSEE AND THE SAME WAS RECEIVED BY THE ASSESSEE AND FORWARDED TO THE LEARNED AR FOR TH E ASSESSEE AT AHMEDABAD. HOWEVER, ON THE DATE OF HEARING I.E. 05 .02.2018, WHEN THIS APPEAL WAS CALLED OUT, LEARNED AR SHRI ME HUL K. PATEL WAS ARGUING ANOTHER APPEAL IN C BENCH. IT WAS TH US SUBMITTED THAT SUFFICIENT CAUSE EXISTS FOR NON-APPEARANCE BEF ORE THE TRIBUNAL. IT WAS THEREFORE URGED THAT EARLIER APPEA L IN ITA NO. 1809/AHD/2015 PRONOUNCED ON 05.02.2018 BE RECALLED AND REFIXED FOR HEARING ON REGULAR DATE FOR REDRESSAL OF GRIEVA NCE ON MERITS AS RAISED IN THE APPEAL. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PAR T OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. A CCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'SMC' PASSED IN ITA NO. 1809/AHD/2015 DATED 05/02/2018(SUPRA) AND D IRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEARING ON 08/ 04/2019 IN M.A. NO. 229/AHD/18 [KANUBHAI M. PATEL VS. ITO] A.Y. 2005-06 - 3 - CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE , FORMAL NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH PA RTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 31/12/2018 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 31/ 12/2018