Shri Divyesh Chhaganlal Patel, Ahmedabad V. The Income Tax Officer, Ward-15(3), Ahmedabad

MA 259/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6682 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Keywords: Rectification of order; Reasonable cause

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 259/AHD/2017-AY 2010- 11 ( IN I.T.A. NO. 362/AHD/2014-AY 2010-11 ) DIVYESH CHHAGANLAL PATEL NAGAR SOCIETY, GURUKUL ROAD, MEMNAGAR, AHMEDABAD-380052 / VS. INCOME TAX OFFICER, WARD-15(3), AHMEDABAD / / PAN/GIR NO. : ABEPP0203B ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI PRITESH SHAH, A.R. / RESPONDENT BY : SHRI SAURABH SINGH, SR. D.R. / DATE OF HEARING 01/06/2018 !'# / DATE OF PRONOUNCEMENT 01/06/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF ORDER DATED 01.05.2017 PASSED BY THE TRIBUNAL UNDER S.254(1) OF THE ACT. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE POINTED OUT THAT THE NOTICE OF HEARING OF THIS APPEAL FILED WAS NOT SERVED ON THE ASSESSEE AND ACCORDINGLY THE ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING FIXED ON 01.05.2017. IT WAS THUS M.A. NO. 259/AHD/17 [DIVYESH C. PATEL VS. ITO] A.Y. 2010-11 - 2 - SUBMITTED THAT SUFFICIENT CAUSE EXISTS FOR NON APPE ARANCE BEFORE THE TRIBUNAL. IT WAS THEREFORE URGED THAT EARLIER APPE AL IN ITA NO.362/AHD/2014 PRONOUNCED ON 01.05.2017 BE RECALLE D AND REFIXED FOR HEARING ON REGULAR DATE FOR REDRESSAL OF GRIEVA NCE ON MERITS AS RAISED IN THE APPEAL. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PART OF THE AS SESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY , WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'SMC' PASSED IN I TA NO. 362/AHD/2014 DATED 01/05/2017(SUPRA) AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEARING ON 01/08/2018 IN CONSU LTATION WITH BOTH THE SIDES PRESENT. THEREFORE, FORMAL NOTICE OF HEAR ING IS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 01/06/2018 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 01 /06/2018 M.A. NO. 259/AHD/17 [DIVYESH C. PATEL VS. ITO] A.Y. 2010-11 - 3 - DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56)