Shri Pradipkumar A. Chopra L/h of late Amarchand Fatehchand Chopra, Ahmedabad V. The Dy.CIT, Circle-11, Ahmedabad

MA 28/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4384 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 04-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD ,.., BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER MA NO.28/AHD/2016 FOR AY 2008-09 [ IN ./ IN I.T.A. NO.1611/AHD/2012] ( / ASSESSMENT YEAR : 2008-09) AMARCHAND FATEHCHAND CHOPRA L/H. PRADIPKUMAR A CHOPRA 320, NEW CLOTH MARKET O/S. RAIPUR GATE AHMEDABAD / VS. THE DCIT CIRCLE-11 AHMEDABAD % ./ ./ PAN/GIR NO. : ABXPC 4060 E ( %( / APPLICANT ) .. ( )*%( / RESPONDENT ) %(+ / APPLICANT BY : SHRI K. M. MEHTA, AR )*%(,+ / RESPONDENT BY : SHRI SANJAY KUMAR, SR.DR -, / DATE OF HEARING 17/06/2016 ./0, / DATE OF PRONOUNCEMENT 20/06/2016 / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER : MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 30/11/2015 IN RESPECT OF APPEAL IN ITA NO.1611/AHD/2012 FOR A.Y. 2008-09 WHICH WAS DISMISSED BY THE COORDIN ATE C BENCH, AHMEDABAD ON ACCOUNT OF NON-PROSECUTION OF APPEAL A PPLYING THE RATIO OF MULTIPLAN (INDIA) (P.) LTD., [38 ITD 320]. NOW THE ASSESSEE MOVED MA NO.28/AHD/2016 (IN ITA NO.1611/AHD/2012) AMARCHAND FATEHCHAND CHOPRA VS. DCIT ASST.YEAR 2008-09 - 2 - THIS MA NO.28/AHD/2016, WHEREIN INTER ALIA THE REASON FOR NON- ATTENDANCE OF THE DATE OF HEARING ON 30/11/2015 WAS STATED TO BE NON- AVAILABILITY OF THE CHARTERED ACCOUNTANT SHRI KISHA N MEHA AND THAT THE NON-APPEARANCE WAS NEITHER INTENTIONAL OR DELIBERAT E. THE LD.AR THEREFORE PRAYED THAT THE APPEAL BE RECALLED TO MEE T THE ENDS OF JUSTICE. LD.DR DID NOT SERIOUSLY OBJECT TO THIS PRAYER OF AS SESSEE TO RECALL THE ORDER. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND AFTER CO NSIDERING THE SUBMISSIONS MADE BY THE ASSESSEE IS THE MISCELLANEO US APPLICATION, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING. WE THEREFORE RECA LL THE ORDER OF THE ITAT, AHMEDABAD C BENCH DATED 30/11/2015(SUPRA) A ND DIRECT THE REGISTRY TO FIX THE HEARING OF THIS APPEAL ON 08/08/2016 . SINCE THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF ASSE SSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 20 /06/2016 SD/- SD/- .. () () ( S.S. GODARA ) ( ANIL CHATURVEDI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 20/ 06 /2016 4..,.../ T.C. NAIR, SR. PS MA NO.28/AHD/2016 (IN ITA NO.1611/AHD/2012) AMARCHAND FATEHCHAND CHOPRA VS. DCIT ASST.YEAR 2008-09 - 3 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPLICANT 2. )*%( / THE RESPONDENT. 3. 567 8 / CONCERNED CIT 4. 8 ( ) / THE CIT(A)-XVI, AHMEDABAD 5. 9:) 67 , 670 , 5 / DR, ITAT, AHMEDABAD 6. <=- / GUARD FILE. / BY ORDER, *9 ) //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. (COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17/6/16 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.20.6.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 20.6.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER