Kamlesh Nandlal Thakkar, Ahmedabad V. The Income Tax Officer, Ward-3(3)(2), Ahmedabad

MA 239/AHD/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8384 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 08-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NO.239/AHD/2019 (IN ./ IN ITA NO.757/AHD/2017) ( / ASSESSMENT YEAR : 2008-09) KAMLESH NANDLAL THAKKAR NANDAVAN , SUSHEEL PARK , VASTRAPUR AHMEDABAD 3 80 054 . / VS. THE ITO WARD-3(3)(2) AHMEDABAD . ./ ./ PAN/GIR NO. : AAPPT 0319 Q ( / APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI HARDIK VORA, A.R. / RESPONDENT BY : SHRI JAMES KURIAN, SR. DR ! / DATE OF HEARING 04/10/2019 '#$% ! / DATE OF PRONOUNCEMENT 11/10/2019 &' / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE ON 08.08.2019 (ARISING OUT OF ITA NO.757/AHD/2017 FOR AY 2008-09) IN RESPECT OF THE ORDER DATED 19/02/2019 PASSED BY THE ITAT SMC BENCH, AHMEDABAD FOR SEEKING RECALLING OF THE TRIBUNALS O RDER, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PR OSECUTION. THE APPLICANT HAS FILED APPLICATION FOR SEEKING ADJOURN MENT ON THE DATE OF HEARING. FROM THE APPLICATION, IT IS TRANSPIRED THA T ON THE DATE OF HEARING, I.E. ON 11/01/2019, THE ASSESSEE COULD NOT MAKE APP EARANCE BECAUSE FIXING THE DATE OF HEARING WAS WITHIN A SHORT-TIME. MA NO.239/AHD/2019 (IN ITA NO.757/AHD/2017) KAMLESH NANDLAL THAKKAR VS. ITO ASS T.YEAR 2008-09 - 2 - 2. THE ASSESSEE ACCORDINGLY PRAYED FOR RECALLING TH E ORDER VIDE APPLICATION DATED 8-8-2019. AFTER CONSIDERING THE A PPLICATION AND HEARING THE LD. AR AND SR. DR, WE DEEM IT PROPER, IN THE IN TEREST OF JUSTICE, THAT THE TRIBUNALS ORDER DATED 11/01/2019 DESERVES TO B E RECALLED AND THE ASSESSEE BE GIVEN OPPORTUNITY TO REPRESENT ITS CASE . THEREFORE, WE HEREBY RECALL THE TRIBUNALS ORDER DATED 11/01/2019 PASSED IN ITA NO.757/AHD/2017 FOR AY 2008-09 AND DIRECT THE REGIS TRY TO FIX THE ASSESSEES APPEAL I.E. ITA NO.757/AHD/2017 FOR AY 2 008-09 FOR HEARING ON 18-11-2019. IT IS IMPORTANT TO NOTE THAT NO SEPA RATE NOTICE SHALL BE ISSUED TO EITHER OF THE PARTY AS THE DATE OF HEARIN G HAS BEEN PRONOUNCED IN THE OPEN COURT. 3 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 11/10/2019 SD/- SD/- ( RAJPAL YADAV ) ( WASEEM AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 11/10/2019 (!.., .).. / T.C. NAIR, SR. PS MA NO.239/AHD/2019 (IN ITA NO.757/AHD/2017) KAMLESH NANDLAL THAKKAR VS. ITO ASS T.YEAR 2008-09 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. *+, - / CONCERNED CIT 4. - () / THE CIT(A)-3, AHMEDABAD 5. 012 ) )+, , ! +,% , 34&*& / DR, ITAT, AHMEDABAD 6. 256 7 / GUARD FILE. / BY ORDER, 0 ) //TRUE COPY// / !'# ( DY./ASSTT.REGISTRAR) #$ %, / ITAT, AHMEDABAD 1. DATE OF DICTATION 09.10.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 09.10.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER