Shri Manoharlal Kanaiyalal Dave, Baroda V. The Incom Tax Officer,Ward-5(3), Baroda

MA 247/AHD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5975 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 05-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH

Judgement Text

MA NO. 247/AHD/2017 MANOHARLAL KANAIYALAL DAVE V/S ITO ASSESSMENT YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ] MA NO. 247/AHD/2017 (ARISING OUT OF ITA NO. 1757/AHD/2014) ASSESSMENT YEAR : 2009-10 MANOHARLAL KANAIYALAL DAVE ...... APPLICAN T 4 TH FLOOR, STEEL CHAMBERS, LAKKADPITHA ROAD, BARODA 390 001 [PAN ACUPD 3437 A] VS. THE INCOME TAX OFFICER .................RESPONDENT WARD 5(3), BARODA APPEARANCES BY: SAKAR SHARMA FOR THE APPELLANT VK SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 05.10.2017 DATE OF PRONOUNCING THE ORDER : 18.12.2017 O R D E R 1. BY WAY OF THIS APPLICATION, THE ASSESSEE-APPLICA NT HAS REQUESTED TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.1757/AHD/2014 DATE D 28.06.2017. 2. THE ASSESSEE-APPLICANT HAS EXPLAINED THE CIRCUM STANCES FOR NOT APPEARING ON THE DATE OF HEARING BEFORE THE TRIBUNAL, WHICH IS A S UNDER: IT IS SUBMITTED THAT AS PER THE RECORDS OF THE AP PLICANT, NOTICE OF HEARING WAS NOT RECEIVED BY APPLICANT THOUGH CLAIMED TO HAV E BEEN SERVED AND UNDER THESE CIRCUMSTANCES, AUTHORIZED REPRESENTATIVE COUL D NOT BE INFORMED TO REPRESENT THE CASE ON THE DATE OF HEARING. APPLICAN T SUBMITS THAT NO NOTICES OF HEARING HAD BEEN RECEIVED FROM THE DATE OF FILING O F APPEAL TO THE DATE OF RECEIPT OF ORDER OF DISMISSAL. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, HAS OBJECTED TO THE REQUEST OF THE ASSESSEE. 4. I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD. IN THE FACTS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE AS ALSO THE SUBMIS SIONS SO MADE BY THE ASSESSEE, I AM OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FO R NOT ATTENDING ON THE DATE OF MA NO. 247/AHD/2017 MANOHARLAL KANAIYALAL DAVE V/S ITO ASSESSMENT YEAR: 2009-10 PAGE 2 OF 2 HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.1757/AHD/2014 DATED 28.06.2017 IS HEREBY RECALLE D. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THIS APPEAL ON 29.01.2018. SINC E THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEA RING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 18 TH DECEMBER, 2017. SD/- PRAMOD KUMAR (ACCOUNTANT M EMBER) AHMEDABAD, THE 18 TH DAY OF DECEMBER, 2017 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: .....EX-PARTE ORDERRECALL1 8.12.2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 18.12.2017........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: .. 18.12.2017..... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 18.12.2017. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 19.12.2017.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: