Shri Sureshkumar Sharma, Surat V. The Income Tax Officer, Ward-6(4), Surat

MA 24/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3950 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 13-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH SR D R

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA K. YADAV, JUDICIAL MEMBER AN D SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER MA NO. 24/AHD/2015 (ARISING OUT OF ITA NO. 965/AHD/2011 ) ASSESSMENT YEAR : 2006-07 SHRI SURESH KUMAR SHARMA, PROP. OF SHREE SHYAM TRAILOR SERVICE, 403, JALARAM COMPLEX, NEAR RELIANCE COLONY, ICHCHHAPORE, SURAT 395 007 .. APPLIC ANT PAN : AKVPS 9919 E (ORIGINAL APPEL LANT) VS THE INCOME-TAX OFFICER, WARD-6(4), SURAT .. RESPONDENT ASSESSEE(S) BY : SHRI MEHUL SHAH, AR REVENUE BY : SHRI DINESH SINGH, SR-DR / DATE OF HEARING 05/02/2016 /DATE OF PRONOUNCEMENT 16/02/2016 / O R D E R PER SHAILENDRA K. YADAV, JUDICIAL MEMBER: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 09.01.2015 PASSED IN IT A NOS.965 & 966/AHD/2011 FOR ASSESSMENT YEAR 2006-07. 2. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR RECALLING OF THE ORDER OF THE ITAT IN ITA NO.965/AHD/2011 DTD 09.01.2015. 3. AT THE TIME OF HEARING BEFORE US, IT IS SUBMITTE D BY THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE ON THE PRESUMPTION THAT THE ASSESSEE WAS NOT INTERE STED IN PURSUING WITH ITS APPEAL. HE SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING WITH ITS APPEAL. HE ALSO SUBMITTED THAT H E COULD NOT APPEAR BEFORE MA NO 24 AHD 2015 (IN ITA NO.965 AHD 2011) SHRI SURESH KUMAR SHARMA VS. ITO ASSESSMENT YEAR : 2006-07 - 2 - THE TRIBUNAL ON THE DATE FIXED FOR HEARING BY THE B ENCH AS HE FAILED TO TAKE NOTE OF THE DATE OF HEARING FIXED BY THE BENCH. TH E LD. AUTHORIZED REPRESENTATIVE, THEREFORE, PLEADED THAT ONE MORE OP PORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRESENT HIS CASE AND REQUESTED THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED. THE LD. DEPARTMENTAL REPRESENTATIV E, ON THE OTHER HAND, RELIED UPON THE ORDER OF THE ITAT. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF BOTH THE SIDES, WE FIND THAT THE REASON FOR NOT BEING PRESEN T ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY THE ASSESSEE WAS A PLAUSIBLE ONE; HENCE WE DEEM IT PROPER TO RECALL THE ORDER OF THE ITAT IN ITA NO.96 5/AHD/2011 AND FIX THE SAME FOR HEARING ON MERITS ON 21 ST APRIL 2016. THE DATE OF HEARING IS INFORMED TO BOTH THE PARTIES IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED AS ABOVE. ORDER PRONOUNCED IN THE COURT ON 16 TH FEBRUARY, 2016 AT AHMEDABAD. SD/- SD/- PRAMOD KUMAR SHAILENDRA K. Y ADAV (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD; DATED 16/02/2016 BIJU T., PS ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $%& '' , , / DR, ITAT, AHMEDABAD 6. &,- . / GUARD FILE. / BY ORDER, TRUE COPY / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD