Shri Prakash Nivrutti Pawar, Ahmedabad V. The ITO, Ward-9(4), Ahmedabad

MA 245/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6816 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 25-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANTOSH KARNANI
• Assessee Lawyers: PRASANT SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER MA NO.245/AHD/2017 ( IN I.T.A. NO.61/AHD/2013 ) (ASSESSMENT YEAR : 2008-09) SHRI PRAKASH NIVRUTTI PAWAR (PROP: ANANTKRUPA ROADLINES) 15, FIRST FLOOR, KRISHNA VILLA COMPLEX LAMBHA TURNING, ASLALI ROAD, NAROL, AHMEDABAD-382 405 VS. THE INCOME TAX OFFICER WARD-9(4) AHMEDABAD [PAN NO.AKLPP2810J ] ( APPLICANT ) .. ( RESPONDENT ) APPLICANT BY : SHRI PRASANT SHAH, AR RESPONDENT BY : SHRI SANTOSH KARNANI, SR.DR DATE OF HEARING 20/07/2018 DATE OF PRONOUNCEMENT 30/ 07 /2018 O R D E R PER MS. MADHUMITA ROY - JM: PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT TH E INSTANCE OF THE ASSESSEE SEEKING RECALL OF TRIBUNALS ORDER DATED 24.11.2016 IN ITA NO.61/AHD/2013 (REVENUES APPEAL) FOR ASSESSMENT YEAR 2008-09. 2. IT IS PLEADED IN THE APPLICATION THAT IT HAS BEE N INFORMED THAT SINCE BENCH WAS NOT FUNCTIONING ON 30.8.2016 AND IT WAS PRESUMED THAT F RESH NOTICE WOULD BE ISSUED TO THE ASSESSEE FOR HEARING. HOWEVER, NO FRESH NOTICE WAS RECEIVED BY THE ASSESSEE, THEREFORE, THE ASSESSEE COULD NOT ATTEND HEARING OF THE APPEAL ON 24.11.2016. IT IS PRAYED THAT SINCE REASON FOR NON-ATTENDANCE DURING THE LAST HEARING I S BEYOND CONTROL OF THE ASSESSEE, THE - 2 - MA NO.245/AHD/2017 (IN ITA NO.61/AHD/2013) SHRI PRAKASH NIVRUTTI PAWAR VS. ITO ASST.YEAR 2008-09 IMPUGNED ORDER MAY BE RECALLED AND ASSESSEE MAY BE GIVEN FRESH OPPORTUNITY TO REPRESENT ITS CASE. 3. AFTER CONSIDERING EXPLANATION OF THE ASSESSEE, W E ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NON-APPEARANC E BEFORE THE TRIBUNAL, WHEN THE REVENUES APPEAL WAS CALLED OUT FOR HEARING. THER EFORE, WE RECALL ORDER OF THE TRIBUNAL DATED 24.11.2016 IN ITA NO.61/AHD/2013 (REVENUES A PPEAL) AND RESTORE IT TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO LIST APPEAL FO R HEARING ON 24 TH AUGUST, 2018 . NO FRESH NOTICE IS REQUIRED TO BE ISSUED TO BOTH THE P ARTIES, AS NEXT DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 30/ 07 /2018 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 30/ 07 /2018 .., . ../ T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-XV, AHMEDABAD 5. !'# , $ , / DR, ITAT, AHMEDABAD 6. #() *+ / GUARD FILE. / BY ORDER, ! //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, / ITAT, AHMEDABAD