Smt. Bhartiben S. Patel, Vadodara V. The DCIT (Intl. Taxa), Vadodara

MA 27/AHD/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3462 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-07-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 30-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Assessee Lawyers: RAJESH SHARMA
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o . 27/ A hd / 20 2 2 ( I n I TA N o . 1 02 9/ A hd/ 2 0 18 ) (A s se s s m e n t Y e a r : 2 0 11 - 1 2 ) S mt. B ha r at ib en S . Pat e l C / o I ll a b e n A . Pa t e l, “ G os s ip ”, O pp : Pr a ga t i H i gh Sc ho o l , Bh a yl i V il la ge V a d od ar a - 3 91 4 1 0 V s . DC I T I nt er n a tio n a l Ta xa tio n , Va do dar a [P A N N o.A WEP P3 8 6 4H] (Appellant) .. (Respondent) Assessee by : Shri Rajesh Sharma, A.R. Revenue by : Shri V. K. Singh, Sr. DR D a t e o f H e a r i n g 15/07/2022 D a t e o f P r o n o u n c e m e n t 22/07/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The application filed by the assessee seeking to recall of the order dated 14.03.2022 passed by the Coordinate Bench whereby and whereunder the matter was dismissed since none appeared on behalf of the assessee at the time of call. 2. It is submitted by the Ld. A.R. that the appellant was out of India and was not aware of the issuance of the notice fixing the hearing on that particular date. Only upon dismissal of the appeal on accessing the site of the ITAT the assessee comes to know about the fact of dismissal of appeal. The plea taken by the assessee seems to be genuine and thus, the order dated 14.03.2022 is hereby - 2 - MA No.27/Ahd/2022(In ITA No.1029/A/18) Smt. Bharatiben S. Patel vs. DCIT Asst.Year – 2011-12 recalled. The matter is fixed for hearing on 23.08.2022. Since both the parties are present before us, serving of further notice is hereby dispensed with. 3. In the result, Misc. Application filed by the assessee is allowed. This Order pronounced in Open Court on 22/07/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 222/07/2022 TANMAY, Sr.PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A). 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 15/07/22 2. Date on which the typed draft is placed before the Dictating Member 15/07/2022 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S ... 19/07/2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement... 6. Date on which the fair order comes back to the Sr.P.S./P.S 22 /07/2022 7. Date on which the file goes to the Bench Clerk 22 /07/2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..................