Gopalbhai Shamjibhai Patel, Jasdan V. Income Tax Officer, Ward-2(2), Rajkot

MA 27/RJT/2020

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4787 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 9 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-11-2023
• Assessment Year: 2004-2005
• Appeal Filed On: 27-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIK.LSOLANKI
• Assessee Lawyers: WAYOFTHISMISCELLANEOUSAPPLICATIONISSEEKINGTORECALL

Judgement Text

आयकरअपीलीयअधिकरण , अहमदाबादनयायपीी INTHEINCOMETAXAPPELLATETRIBUNAL, (CONDUCTEDTHROUGHEE-COURTATAHMEDABAD) BEFORESHRIWASEEMAHMED,ACCOUNTANTMEMBER, And SHRISIDDHARTHANAUTIYAL,JUDICIALMEMBER, MANo.27/Rjt/2020 in आयकरअपीलसं./ITANo.198/Rjt/2017 धििाधरणवरध/Asstt.Years:2004-2005 GopalbhaiShamjibhaiPatel, JairamPlot, BehindNewBusStand, Jasdan, Rajkot. PAN:AGYPP9175D Vs. IncomeTaxOfficer, Ward-2(2), Rajkot. Assesseeby:WrittenSubmission Revenueby:ShriK.LSolanki,Sr.D.R सुिवाईकीतारीख /DateofHearing:03/11/2023 घोरणाकीतारीख/DateofPronouncement:06/12/2023 आदेश /ORDER PERWASEEMAHMED,ACCOUNTANTMEMBER: TheassesseebywayofthisMiscellaneousApplicationisseekingtorecall theorderpassedbytheITATinITANo.198/Rjt/2017dated27/01/2020,onthe reasoningthatthereisanapparentmistakeintheorderwithingthemeaningof theprovisionofsection254(2)oftheAct. M.ANo.27/Rjt/2020 in ITANo.198/Rjt/2017 A.Y.2004-05 2 2.Attheoutset,wenotethattheITAThaspassedtheorderintheimpugned casevideorderdated05/12/2019Ex-partetotheassessee.Itwasexplainedby theassesseeintheMiscellaneousApplicationthattheassesseehasshiftedhis residentfromAhmedabadtoRajkotandthereforethenoticeintimatingthedate ofhearing,hadnotservedhim.Tothiseffect,theassesseehasalsofiledthe affidavit.Consideringthereasoncitedbytheassesseefornon-appearanceandin theabsenceofanyobjectionbytherevenue,werecalltheorderpassedbythe ITATundertheprovisionofsection254(2)oftheActanddirecttheregistryto restoretheappealtoitsoriginalnumberandfixthesameforfreshhearingunder intimationtoboththeparties.Hence,theMAfiledbytheassesseeisallowed. 3.Intheresult,theMiscellaneousApplicationfiledbytheassesseeisallowed. OrderpronouncedintheCourton06/12/2023atAhmedabad. Sd/-Sd/- (SIDDHARTHANAUTIYAL)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated06/12/2023 Manish