Pinal D. Jaiswal, Sabarkantha V. The Income Tax Officer, S.K. Ward-4, Modasa

MA 311/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6139 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 11-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANT JAVERI
• Assessee Lawyers: D K PARIKH
• Keywords: Reasonable cause

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD .., , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA NO.311/AHD/2017 AY 2007-08 (IN ./ I.T.A. NO.544/AHD/2015) ( / ASSESSMENT YEAR : 2007-08) PINAL D.JAISWAL 58, GITANJALI SOCIETY, MALPUR ROAD, AT & POST MODASA SABARKANTHA0383 430 / VS. THE ITO S.K. WARD-4 MODASA 383 315 $ ./ ./ PAN/GIR NO. : AFZPJ 8564 L ( $' / APPELLANT ) .. ( ($' / RESPONDENT ) $') / APPELLANT BY : SHRI D.K. PARIKH, AR ($'*) / RESPONDENT BY : SHRI JAYANT JAVERI, SR.DR +,*- / DATE OF HEARING 16/02/2018 ./0*- / DATE OF PRONOUNCEMENT 16/02/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HA S REQUESTED FOR RECALLING OF THE ORDER DATED 06/09/2017 PASSED BY T HE ITAT AHMEDABAD BENCH SMC IN ITA NO.544/AHD/2015 FOR AY 2007-08. MA NO.311/AHD/2017 (IN ITA NO.544/AHD/2015) PINAL D.JAISWAL VS. ITO ASST.YEAR 2007-08 - 2 - 2. IN THE PRESENT MISCELLANEOUS APPLICATION, IT IS SUBMITTED BY THE LD.AR FOR THE ASSESSEE THAT THE NOTICE OF HEARING ( ON 04/09/2017) WAS AS A MATTER OF FACT NOT RECEIVED BY THE ASSESSEE IN TI ME BUT LATE BY TWO DAYS, I.E. ON 06/09/2017 AND ACCORDINGLY THE ASSESSEE W AS NOT AWARE OF THE DATE OF HEARING ON 04/09/2017. CONSEQUENTLY, SUFFI CIENT CAUSE EXISTS FOR NON-APPEARANCE. IT WAS, THEREFORE, URGED THAT THE EARLIER APPEAL IN ITA NO.544/AHD/2015 PRONOUNCED ON 06/09/2017 BE RE-CALL ED AND RE-FIXED FOR HEARING ON REGULAR DATE AND THE CONTROVERSY RAI SED IN THE AFORESAID APPEAL BE DECIDED ON MERITS. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTE NTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FA ILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE R ECALL THE ORDER OF THE ITAT AHMEDABAD BENCH SMC PASSED IN ITA NO.544/AHD /2015 DATED 06/09/2017(SUPRA) AND DIRECT THE REGISTRY TO FIX TH E APPEAL ON 05/07/2018 FOR FRESH HEARING. BOTH THE PARTIES WERE SUITABLY INFORMED IN COURT AND ACCORDINGLY THE NOTICE OF HEARING WAS DISPENSED WIT H THE CONSENT OF BOTH PARTIES. MA NO.311/AHD/2017 (IN ITA NO.544/AHD/2015) PINAL D.JAISWAL VS. ITO ASST.YEAR 2007-08 - 3 - 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 16 / 02/2018 SD/- SD/- (..) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 16/ 02/2018 4..+,.+../ T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPLICANT 2. ($' / THE RESPONDENT. 3. 567- 8- / CONCERNED CIT 4. 8- ( ) / THE CIT(A)-GANDHINAGAR 5. 9:-+67 , 670 , 5 / DR, ITAT, AHMEDABAD 6. <, / GUARD FILE. / BY ORDER, (9-- //TRUE COPY // / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 16.2.18 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16.2.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.19.2.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.2.18 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER