Chandrikaben Harish Shah, Ahmedabad V. The Income Tax Officer, Ward-7(4), Ahmedabad

MA 3/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5555 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 02-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

- , - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.3/AHD/2017 IN ./ ITA NO.1835/AHD/2015 / ASSTT. YEAR: 2010-11 SMT.CHANDRIKA HARISH SHAH KIMJAL HOUSE, 21 KARNAVATI SOCIETY USMANPURA, AHMEDABAD. PAN : BPYPS 5968 D VS. ITO, WARD-7(4) AHMEDABAD. ( APPLICANT ) (RESPONDENT) REVENUE BY : SHRI UMASHANKAR PRASAD, CIT-DR ASSESSEE BY : NONE ! '#$ % &' / DATE OF HEARING : 01/02/2019 ()* % &' / DATE OF PRONOUNCEMENT: 01/02/2019 +, / O R D E R PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE ASSESSEE SEEKING RECALL OF ORDER OF THE TRIBUNAL DA TED 28.11.2016 PASSED IN ITA NO.1835/AHD/2015. 2. IN THE MISC. APPLICATION IT IS PLEADED BY THE AS SESSEE THAT NOTICE OF HEARING ISSUED BY THE TRIBUNAL DID NOT RE ACH THE ASSESSEE, DUE TO THE FACT THAT OFFICE OF THE ASSESS EE WAS CLOSED ON THE DAY OF DELIVERY AND THE POSTMAN CONCERNED DROPP ED THE NOTICE IN THE BOX KEPT OUTSIDE THE OFFICE WITHOUT INTIMATI NG HIM. IT IS ONLY AFTER THE DATE OF HEARING, THE ASSESSEE CAME A BOUT THE SAME. THEREFORE, IN THE INTEREST OF JUSTICE, ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO DEFEND ITS CASE BEFORE THE TRIB UNAL, BY RECALLING THE IMPUGNED ORDER. 3. AFTER HEARING THE LD.DR, AND GOING THE RECORD OF THE CASE, I AM OF THE VIEW THAT THERE IS NO DELIBERATE ATTEMPT AT THE END OF THE ASSESSEE NOT TO ATTEND HIS CASE BEFORE THE TRIB UNAL ON THE MA NO.3/AHD/2017 2 APPOINTED DATE. LAPSE IS BONAFIDE AND DESERVES TO BE LENIENTLY CONSIDERED. ACCORDINGLY, I RECALL THE IMPUGNED ORD ER DATED 28.11.2016 (SUPRA) AND RESTORE THE APPEAL OF THE AS SESSEE TO ITS ORIGINAL. REGISTRY IS DIRECTED TO FIX THE APPEAL F OR HEARING ON 22 ND APRIL, 2019. 4. IN THE RESULT, MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 1 ST FEBRUARY, 2019. SD/- (RAJPAL YADAV) JUDICIAL MEMBER