Naynaben Anilbhai Patel, Ahmedabad V. The Income Tax Officer, Ward-6(5), Ahmedabad

MA 293/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6677 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 23-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVETIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER NAYANABEN ANILBHAI PATEL. C/1, DIVINE HIGHLAND, NR. JBR ARCADE, SCIENCE CITY ROAD, SOLA, AHMEDABAD - 380060 PAN: AEAPP9362C (APPELLANT) VS THE ITO, W ARD - 6(5), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: S H RI S.N. DIVETIA , A.R. DATE OF HEARING : 15 - 06 - 2 018 DATE OF PRONOUN CEMENT : 21 - 06 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARISES OUT OF TH E ORDER OF THE TRIBUNAL DATED 28.08 .2017. VIDE MISCELLANEOUS APPLIC ATION DATED 23 - 11 - 2017 IT IS REPORTED THAT COMPLIANCE TO THE HEARING COULD NOT BE MADE AS THE NOTICE OF HEARING SENT BY SPEED POST WAS INADVERTENTLY NOT ACCEPTED BY THE STAFF OF THE ASSESSEE. IN VIEW OF ABOVE FACTS AND CIRCUMSTANCES, THE LD. COUNSEL HAS REQUESTED TO RECALL THE CAPTIONE D ORDER DATED 28.08 .2017 VIDE IT (SS) A NO. 147 /AHD/2 015 AND CONTENDED THAT ANOTHER OPPORTUNITY OF HEARING IN THE MATTER BE PROVIDED TO DECIDE THE ISSUE ON MERITS BY GIVING A FRESH DATE OF HEARING. M.A. NO. 293/AHD/2017 (ARISING OUT OF I T (SS) A NO . 147 / A HD/20 15) A SSESSMENT YEAR 200 7 - 08 M.A. NO. 293/AHD/2017 ( IN I.T(SS). A NO. 147 /AHD/20 15) A.Y. 2007 - 08 PAGE NO NAYANABEN ANILBHAI PATEL VS. ITO 2 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THUS, CONSIDERING TH E ENTIRE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE REASON FOR NON - ATTENDANCE ON THE DATE OF HEARING , WE SET ASIDE TH E ORDER OF THE TRIBUNAL DATED 28.08 .2017 AND RESTORE THE APPEAL FOR FRESH HEARING AND DIRECT THE REGISTRY TO FIX THE HEARING OF THI S APPEAL ON 05/07 /2018. BOTH THE PARTIES HAVE BEEN INFORMED THE FRESH DATE OF HEARING, THEREFORE, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 3. IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBE R ACCOUNTANT MEMBER AHMEDABAD : DATED 21 /06 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,