Shashank Shekhar Singh, New Delhi V. Dy.Commissioner of Income Tax,Circle-7, Baroda

MA 313/AHD/2019

• Counselvise Citation: [2019] 114 COUNSELVISE.COM (IT) 2192 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 16-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NK GOEL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MA NO.313/AHD/2019 (IN ./IN ITA NO.924/AHD/2016) [ / ASSESSMENT YEAR : 2010-11] SHAHANK SHEKHAR SINGH B-6-62, SECTOR-4 ROHINI DELHI NEW DELHI 110 085 / VS. THE DCIT CIRCLE-7 VADODARA ./ ./ PAN/GIR NO. : ANHPS 6886 Q ( / APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI MANISH J. SHAH, AR / RESPONDENT BY : SHRI N.K. GOEL, SR.DR / DATE OF HEARING 04/10/2019 !'# / DATE OF PRONOUNCEMENT 19 /11/2019 / O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE ON 16/09/2019 (ARISING OUT OF ITA NO.924/AHD/2016 FOR AY 2010-11) IN RESPECT OF THE ORDER DATED 12/07/2019 PASSED BY THE ITAT C BENCH, AHMEDABAD FOR SEEKING RECALLING OF THE TRIBUNALS O RDER, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PR OSECUTION. 2. THE ASSESSEE STATED IN HIS APPLICATION THAT AS SESSEE IS A SENIOR CITIZEN AND IS SUFFERING FROM SERIOUS AILMENTS RELATING TO HEART, KIDNEY AND IS ALSO MA NO.313/AHD/2019 (IN ITA NO.924/AHD/2016) SHASHANK SHEKHAR SINGH VS. DCIT ASST .YEAR - 2010-11 - 2 - A DIABETIC PATIENT. IT COMPLETELY SKIPPED OUT OF THE MIND OF THE ASSESSEE THAT HIS MATTER WAS LISTED FOR HEARING ON 03/07/201 9 AND FOR THIS REASON NO ONE REPRESENTED. IT IS NOT THAT THE ASSESSEE IS NOT SERIOUS ABOUT THE APPEAL FILED BY HIM. IT IS, THEREFORE, REQUESTED T HAT THE ABOVE MENTIONED APPEAL MAY KINDLY BE RESTORED AND BE FIXED FOR HEAR ING, KEEPING IN MIND THE BONA FIDE AND GENUINE REASON FOR NON-APPEARANCE OF THE ASSESSEE. 3. FROM THE APPLICATION, IT IS TRANSPIRED THAT ON THE DATE OF HEARING, I.E. ON 03/07/2019, THE ASSESSEE COULD NOT MAKE APPEARAN CE DUE TO GENUINE REASON AS STATED ABOVE. PROOF OF MEDICAL TREATMENT OF THE ASSESSEE IS PLACED ON RECORD. 4. AFTER HEARING THE LEARNED REPRESENTATIVES OF TH E RESPECTIVE PARTIES, WE DEEM IT PROPER, IN THE INTEREST OF JUSTICE, THAT THE TRIBUNALS ORDER DATED 12/07/2019 DESERVES TO BE RECALLED AND THE AS SESSEE BE GIVEN OPPORTUNITY TO REPRESENT HIS CASE. THEREFORE, WE HEREBY RECALL THE TRIBUNALS ORDER DATED 12/07/2019 PASSED IN ITA NO. 924/AHD/2016 FOR AY 2010-11 AND DIRECT THE REGISTRY TO FIX THE ASSE SSEES APPEAL IN ITA NO.924/AHD/2016 FOR AY 2010-11 FOR HEARING AFRESH I N DUE COURSE. ACCORDINGLY, NOTICE BE ISSUED TO BOTH THE PARTIES. MA NO.313/AHD/2019 (IN ITA NO.924/AHD/2016) SHASHANK SHEKHAR SINGH VS. DCIT ASST .YEAR - 2010-11 - 3 - 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/11/2019 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 19/11/2019 &.., .(.. / T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-4, VADODARA 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 07/11/2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08/11/2019 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.19.11.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.11.19 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