Jigisha Satishkumar Mehta, Sabarkantha V. The Income Tax Officer, S.K. Ward-2, Himatnagar

MA 309/AHD/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5718 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: CHEM AT
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I MAHAVIR PRASHAD , JUDICIAL MEMBER A ND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER JIGISHA SATISHKUMAR MEHTA, PROP. OF RUBY CHEM, AT & PO: KADIYADRA, TAL.: IDAR DIST.: SABARKANTHA - 383440 PAN: AIXPM4475C ( APPELLANT) VS THE ITO, S .K. WARD - 2 , HIMATNAGAR (RESPONDENT) REVENUE BY : MS ANUPMA SINH L A , SR. D . R. ASSESSEE BY: SHRI CHI RAG SHAH . A.R. DATE OF HEARING : 16 - 02 - 2 018 DATE OF PRONOUNC EMENT : 23 - 02 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATION AGAINST THE ORDER OF THE ITAT FOR NON - PROSECUTION VIDE ITA NO. 3175 /AHD/201 5 DATED 03 / 10 /2017. 2. VIDE ABOVE ORDER , THE APPEAL OF THE ASSESSE E WAS DISMISSED EX - PARTE AS ON THE DATE OF HEARING 29/05/2017 NEITHER ANYBODY HAS ATTENDED NOR FURNISHED ANY WRITTEN INFORMATION. THE ASSESSEE EXPLAINED THAT HE HAD NOT MADE COMPLIANCE ON THE DAY OF HEARING AS THE NOTICE OF HEARING WAS NOT RECEIVED BECAUSE HIS PREMISES REMAINED CLOSED. MA NO . 309 / A HD/20 17 (ARISING OUT OF ITA N O. 3175 /AHD/201 5 ) A SSESSMENT YEAR 20 10 - 11 M A NO. 309 /AHD/201 7 {ARISING OUT OF IT A NO. 3175 /AHD/20 15 } A.Y. 20 10 - 11 PAGE NO JIGISHA SATISHKUMAR MEHTA VS. IT O 2 3. AFTER HEARING BOTH THE SIDES AND PERUSAL OF THE MATERIAL ON RECORD, WE OBSERVED THAT THERE WAS REASONABLE CAUSE FOR NON - ATTENDING THE HEARING BY THE ASSESSEE FOR LACK OF INTIMATION OF DATE OF HEARING FIXED IN THIS CASE. THEREFORE, WE ARE INCLINED TO RECALL THE IMPUGNED ORDER OF THE ITAT. ACCORDINGLY, THE ORDER DATED 03 . 10 .2017 IS RECALLED AND RESTORE ASSESSEE APPEAL TO ITS ORIGINAL NO. FOR FRESH HEARING . T HE REGISTRY IS DIRECTED TO FIX THE FRESH DATE OF HEARING ON 5 TH J ULY , 2018. NO SEPARATE NOTICE WILL BE ISSUED TO THE PARTIES AS BOTH THE PARTIES HAVE BEEN INFORMED THE NEXT DATE OF HEARING DURING THE COURSE OF APPELLATE PROCEEDINGS OF MISCELLANEOUS APPLICATION. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 23 - 02 - 201 8 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 23 /02 /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/ , / ,