Samirsingh C. Vaghela, Ahmedabad V. The CIT(A)-XVI, Ahmedabad

MA 23/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8713 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 11-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NOS. 23 & 24/AHD/2018 - A Y 2008- 09 ( IN I.T.A. NOS. 798 & 799/AHD/2014 ) SAMIRSINGH C. VAGHELA COSMOS CASTLE OPP WIDE ANGLE CINEMA, S G HIGHWAY, AHMEDABAD NOW CA, ASHOKKUMAR S. GUPTA 203, 1, NEW CLOTH MARKET, O/S, RAIPUR GATE, RAIPUR, AHMEDABAD - 380002 / VS. THE CIT(A)-XVI, AHMEDABAD / NOW THE INCOME TAX OFFICER WARD-10(1), [NEW WARD -5(2)(1)], 1 ST FLOOR, NARAYAN CHAMBERS, AHMEDABAD 380009. / / PAN/GIR NO. : ACWPPV0352L ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI CHETAN AGARWAL, A.R. / RESPONDENT BY : SHRI UMA SHANKAR PRASAD, SR. D.R. / DATE OF HEARING 05/07/2019 !'# / DATE OF PRONOUNCEMENT 11/07/2019 / 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 21.11.2017 PASSED BY THE TRIBUNAL UNDER S. 254(1) O F THE ACT. M.A. NOS. 23 & 24/AHD/18 [SAMIRSINGH C. VAGHELA VS. ITO] A.Y. 2008-09 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS BOTH MISCELLANEOUS APPLICATIO NS CONTENDED AS UNDER: 1) THE ASSESSES WAS NOT APPEAR ON 08. 11. 2017 DUE TO NO REPORTING OF STAFF FOR THE NOTICE RECEIVED BY HIM A ND THEREFORE, THE ORDER WAS PASSED ON 21.11.2017 DISMISSING THE A PPEAL. 2) THE ASSES SEE FILED THE APPEAL AGAINST THE ORDER OF LD. CIT (A) -XVI, ON 01.04.2012 WITH GROUND OF APPEAL AND FACTS OF THE APPEAL. 3) THEREAFTER THE CASE WAS FIXED ON HEARING ON 08. 11. 2017 AND THE SAME NOTICE WAS RECEIVED BY OUR LEADY MEMBER SM T . PRASHNABA VAGHELA. SHE HAS HANDED OVER THE SAID NOT ICE IN 5TH DAY OF JANUARY, 2018. THEREFORE, WE HAVE NOT APPEAR ED ON THE 08.11.2017. 4) WE CAME TO KNOW THE ORDER OF THE TRIBUNAL ONLY O N 08.01.2018 FROM PORTAL. THEREFORE THIS APPLICATION IS MADE TO RESTORE THE CASE. 5) WE THEREFORE, EARNESTLY REQUEST YOU TO RESTORE T HE APPEAL AND SORRY TO INCONVENIENCE COST TO TRIBUNAL. 6) CHALLAN FOR THE PAYMENT OF APPEAL FEES OF RS. 5 0 /- . DATED 09.01.2018. 7) POWER OF ATTORNEY IN FAVOUR OF CA ASHOK S. GUPTA AND CA ANKIT A. GUPTA OF M/S. A. S. GUPTA & CO 8) COPY OF ITAT ORDER DATED 21.11.2017 ENCLOSED. 9) ADDRESS TO WHICH NOTICES MAY BE SENT TO THE APPE LLANT. CA, ASHOKKUMAR S. GUPTA 203, 1, NEW CLOTH MARKET, O/S, RAIPUR GATE, RAIPUR, AHMEDABAD 380 002. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASES AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCO RDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'A' PA SSED IN ITA M.A. NOS. 23 & 24/AHD/18 [SAMIRSINGH C. VAGHELA VS. ITO] A.Y. 2008-09 - 3 - NOS. 798 & 799/AHD/2014 DATED 21/11/2017(SUPRA) AND DIRECT THE REGISTRY TO LIST THE APPEAL FOR FRESH HEARING ON 09/09/2019 FIXED IN CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE , FORMAL NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH PA RTIES. 4. IN THE RESULT, BOTH MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE ARE ALLOWED. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 11/07/2019 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 PRONOUNCED IN OPEN COURT ON 11/07/2019