Shri Devangkumar Mohanlal Patel, Surat V. The Income Tax Officer, Ward-5(1), Surat

MA 23/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5512 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-11-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 24-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VILAS V SHINDE
• Assessee Lawyers: P M MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A . NO. 23/AHD/2016 (IN ITA NO. 1062/AHD/2012) (ASSESSMENT YEAR:2008-09) SHRI DEVANGKUMAR MOHANLAL PATEL 30, SAI NAGAR SOCIETY, NEAR GUJARAT GAS COMPANY, ADAJAN, SURAT 395009 APPELLANT VS. INCOME TAX OFFICER-5(1), AAYAKAR BHAWAN, MAJURA GATE, SURAT 395002 RESP ONDENT PAN: AGVPP4803D /BY ASSESSEE : SHRI P. M. MEHTA, A.R. /BY REVENUE : SHRI VILAS V. SHINDE, SR. D.R. /DATE OF HEARING : 05.05.2017 /DATE OF PRONOUNCEMENT : 05.05.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S . 254(2) OF THE INCOME TAX ACT, 1961, IN SHORT THE ACT SEEKS TO R ECALL TRIBUNALS ORDER DATED 14.07.2015 DISMISSING THE MAIN APPEAL FOR NON PROSE CUTION ON ACCOUNT OF HIS NON APPEARANCE. M. A. NO. 23/AHD/2016 (SHRI DEVANGKUMAR M. PATEL VS . ITO) A.Y. 2008-09 - 2 - 2. HEARD LEARNED DEPARTMENTAL REPRESENTATIVE. CASE CALLED TWICE NONE APPEARS AT THE ASSESSEES BEHEST. WE THEREFORE PRO CEED EX PARTE ONCE AGAIN AND CONSIDER THE INSTANT APPLICATION ON MERIT. 3. IT EMERGES FROM ASSESSEES PLEADINGS THAT HIS MA IN PLEA IS SEEKING TO RECALL OUR EARLIER ORDER THAT HE HAD VACATED HIS EA RLIER PREMISES AND SHIFTED TO A NEW ONE BEARING ADDRESS NO.30, SAI NAGAR SOCIETY, NEAR GUJARAT GAS COMPANY, ADAJAN, SURAT 395009. HIS FURTHER CASE IS THAT NOTICE OF HEARING ON THE EARLIER OCCASION HAD NOT BEEN SERVED UPON HIM. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE ALL THESE SOLEMN AV ERMENTS. WE THEREFORE FIND MERIT IN ASSESSEES INSTANCE PETITION. OUR ORDER D ATED14.07.2015 DISMISSING ASSESSEES APPEAL FOR NON PROSECUTION IS THEREFORE RECALLED. SHRI P. M. MEHTA, LEARNED COUNSEL IS PRESENT IN THE COURT IN CONNECTI ON TO SOME OTHER CASES. HE VOLUNTEERS TO INTIMATE THE DATE OF HEARING NOW FIX ED AS 18 TH OF AUGUST, 2017 TO ASSESSEES COUNSEL SHRI BIRJU SHAH. SHRI MEHTA NOTED DOWN THE DATE IN THE COURSE OF HEARING. THE REGISTRY SHALL NOT ISSUE FU RTHER NOTICE OF HEARING FOR THE SAID DATE. 4. THIS ASSESSEES MISCELLANEOUS APPLICATION SUCCEE DS IN ABOVE TERMS. [PRONOUNCED IN THE OPEN COURT ON THIS THE 05 TH DAY OF MAY, 2017.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 05/05/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE M. A. NO. 23/AHD/2016 (SHRI DEVANGKUMAR M. PATEL VS . ITO) A.Y. 2008-09 - 3 - ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 45 / GUARD FILE. BY ORDER / . // . /0