Smt. Hemlata Y. Agrawal, Ahmedabad V. The Income Tax Officer, Ward-2(4), Ahmedabad

MA 247/AHD/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 5356 (ITAT-AHMEDABAD)
• Duration Of Justice: 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

MA NO. 247/AHJD/2018 HEMALATA Y AGARWAL VS. ITO ASSESSMENT YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] M.A. NO.247/AHD/2018 (IN ITA NO. 171/AHD/2015) ASSESSMENT YEAR: 2009-10 HEMLATA Y AGRAWAL ............APPLICANT 15, ROYAL CRESENT BUNGALOWS, NR. ASOPALAV BUNGALOWS, THALTEJ, AHMEDABAD-380059 [PAN : ACYPA 9288 J] VS. INCOME TAX OFFICER .......................RESPONDENT WARD-2(4), AHMEDABAD APPEARANCES BY: CHETAN L AGARWAL, FOR THE APPLICANT SK DEV, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 05.10.2018 DATE OF PRONOUNCING THE ORDER : 08.10.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS RECTIFICATION PETITION, THE ASSES SEE-APPLICANT SEEKS RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.171/AHD/2015 DATED 23.01.2018 WHICH, ACCORDING TO THE ASSESSEE, WAS RECEIVED BY HER ON 1 7.08.2018. 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: WE INVITE YOUR HONOURS KIND ATTENTION TO EX-PARTE O RDER PASSED BY HONBLE BENCH IN ITA NO.171/AHD/2015 DATED 23.01.2018 FOR A Y 2009-10 IN THE CASE OF SMT. HEMLATA Y AGARWAL. BEFORE HON. BENCH DATE OF HEARING WAS FIXED ON 23.0 1.2018, HOWEVER, SINCE THERE WAS CHANGE IN AUTHORIZED REPRESENTATIVE OF TH E APPELLANT AND DUE TO COMMUNICATION GAP BETWEEN THE APPELLANT AND EARLIER AR, DATE OF HEARING COULD NOT BE INTIMATED TO THE APPELLANT, HENCE IT R EMAIN UNATTENDED. THERE WAS NO INTENTIONAL LAPSE ON THE PART OF APPEL LANT IN NOT ATTENDING DATE OF HEARING, HENCE BEING REASONABLE CAUSE, WE KINDLY RE QUEST YOUR HONOURS TO RESTORE THE MATTER FOR REGULAR HEARING. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, HAS OBJECTED TO THE REQUEST OF THE ASSESSEE. MA NO. 247/AHJD/2018 HEMALATA Y AGARWAL VS. ITO ASSESSMENT YEAR: 2009-10 PAGE 2 OF 2 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE 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, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.171/AHD/2015 DATED 23.01.2018 IS HEREBY RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING IN THE NORMAL COURSE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 8 TH OCTOBER, 2018. SD/- SD/- MAHAVIR PRASAD PRAM OD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 8 TH OCTOBER, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (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: ......05.10.2018 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 05.10.2018........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 08.10.2018... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 08.10.2018 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : ... 08.10.2018... 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 ORDER: