Alkaben Gauravbhai Patel, Patan V. The Income Tax Officer, Ward-2, Patan

MA 285/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6049 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 16-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUDIT NAGPAL SR D R S H RI PAR
• Assessee Lawyers: PPE VS IT O WARD PATAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ALKABEN GAURAVBHAI PATEL, 110, OLD MARKET YARD, UNJHA - 384170 PAN:ABYPP9000E (APPELLANT) VS THE IT O , WARD - 2 , PATAN (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: S H RI PARIN SHAH , A.R. DATE OF HEARING : 05 - 01 - 2 018 DATE OF PRONOUNCEMENT : 24 - 01 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE ORIGINAL APP EAL O F THE ASSESSEE VIDE ITA NO. 3046/AHD/2014 ASSESSMENT YEAR 2010 - 11 VIDE ORDER DATED 31/07/2017 WAS DISMISSED BECAUSE OF NON - PROSECUTION AT THE TIME OF HEARING. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUBMITTED THAT THE AUTHORIZED REPRESE NTATIVE OF THE ASSESSEE HAS NOT MA NO . 285 / A HD/20 17 (IN ITA N O. 3046/AHD/2014 ) A SSESSMENT YEAR 2010 - 11 M A NO. 285/AHD/2017 (IN ITA NO. 3046 /AHD/20 14) A.Y. 2010 - 11 PAGE NO ALKABEN GAURAVBHAI PATEL VS. IT O 2 ATTENDED THE HEARING DUE TO MISTAKE OF THE CLERK FOR NOT MARKING THE DATE OF HEARING OF THE APPEAL AS PER CAUSE LIST. THEREFORE, HE HAS REQUESTED TO PROVIDE ANOTHER OPPORTUNITY TO REPRESENT THE CASE. AFTER PERUSAL OF THE RECORD AND HEARING THE BOTH SIDES, WE CONSIDERED THAT THERE IS BONAFIDE CAUSE FOR NOT ATTENDING THE HEARING BY THE ASSESSEE AS MENTIONED ABOVE, THEREFORE, WE RECALL THE IMPUGNED ORDER DATED 31 ST JULY, 2017 AND RESTORE ITS ORIGINAL NO. THE NEXT DATE OF HE ARING OF THE APPEAL OF THE ASSESSEE IS FIXED FOR 10 TH APRIL, 2018 AS BOTH THE PARTIES HAVE BEEN INFORMED THE DATE OF NEXT HEARING IN THIS CASE. SO, THERE IS NO NEED TO ISSUE FRESH NOTICE. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ACCORDINGLY. 2. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 24 - 01 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 24 /01/2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. M A NO. 285/AHD/2017 (IN ITA NO. 3046 /AHD/20 14) A.Y. 2010 - 11 PAGE NO ALKABEN GAURAVBHAI PATEL VS. IT O 3 BY ORDER/ , / ,