Nehal Ravjibhai Patel, Ahmedabad V. The Income Tax Officer, Ward-3(3), Ahmedabad

MA 299/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6828 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 30-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANTOSH KARNANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER NEHAL RAVJIBHAI PATEL, AHMEDABAD PAN: ABIPP9151G (APPELLANT) VS THE ITO, WARD - 3(3), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI SANTOS H KARNANI , SR. D . R. ASSESSEE BY: S H RI PRAKASH D. SHAH , A.R. DATE OF HEARING : 20 - 07 - 2 018 DATE OF PRONOUNCEMENT : 31 - 07 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE TRIBUNAL DATED 03.08.2017. VIDE MISCELLANEOUS APPLICATION DATED 30 - 11 - 2017 IT IS REPORTED THAT COMPLIANCE TO THE HEARING IS NOT MADE AS THE NOTICE OF HEARING COULD NOT BE COMMUNICATED TO THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE. 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THUS, CONSIDERING THE ENTIRE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE REASON FOR N ON - ATTENDANCE ON THE DATE OF HEARING, WE SET ASIDE THE ORDER OF M.A . NO. 299/AHD/2017 (ARISING OUT OF I T A NO . 2410 / A HD/20 14) A SSESSMENT YEAR 200 9 - 10 M.A. NO. 299/AHD/2017 (IN I.T.A NO. 2410 /AHD/20 14) A.Y. 2009 - 10 PAGE NO NEHAL RAVJIBHAI PATEL VS. ITO 2 THE TRIBUNAL DATED 03.08.2017 AND RESTORE THE APPEAL FOR FRESH HEARING AND DIRECT THE REGISTRY TO FIX THE HEARING OF THIS APPEAL ON 24 - 08 - 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 . ORDER PR ONOUNCED IN THE OPEN C OURT ON 31 - 0 7 - 201 8 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 31 /0 7 /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/ , / ,