Smt. Bhagwatiben Gijubhai Makwana L/h of late Gijubhai K. Makwana, Ahmedabad V. The Income Tax Officer, Ward-7(3), Ahmedabad

MA 315/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1128 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 13-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 315/AHD/2017-AY 2007- 08 (IN I.T.A. NO. 632/AHD/2015-AY 2007-08 ) SMT. BHAGWATIBEN GIJUBHAI MAKWANA L/H OF LATE SHRI GIJUBHAI K. MAKWANA, C/O. VINIT MOONDRA, CA, 201, SARAP, OPP. NAVJIVAN PRESS, ASHRAM ROAD, AHMEDABAD-14 / VS. THE INCOME TAX OFFICER, WARD 7(3), AHMEDABAD / / PAN/GIR NO. : AJPPM9594H ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI ANAND KUMAR, JT.CIT. / DATE OF HEARING 07/09/2018 !'# / DATE OF PRONOUNCEMENT 17/09/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 05.09.2017 FOR THE ASSESSMENT YEAR 2 007-08. 2. WHEN THE MATTER WAS CALLED FOR HEARING ON 07.09. 2018, NONE ATTENDED ON BEHALF OF THE ASSESSEE. ACCORDINGLY, MISCELLANE OUS APPLICATION IS PROCEEDED EX PARTE. M.A. NO. 315/AHD/17 [SMT. BHAGWATIBEN G. MAKWANA VS. ITO] A.Y. 2007-08 - 2 - 3. THE ASSESSEE VIDE ITS APPLICATION DATED 07.12.20 17 CONTENDED THAT THE NOTICE FOR HEARING WAS DELIVERED TO THE ASSESSEE ON 08.09.2017 I.E. AFTER THE DATE OF HEARING ON 04.09.2017. THIS APART, THE NOT ICE WAS SENT AT WRONG ADDRESS AS DETAILED IN THE APPLICATION. 4. ON CONSIDERATION OF THE REASONS CITED ON BEHALF OF THE ASSESSEE, WE FIND THAT APPARENT JUSTIFICATION EXISTS FOR RECALLI NG THE ORDER PASSED WITHOUT OPPORTUNITY GIVEN TO THE ASSESSEE. WE ACCORDINGLY ALLOW THE APPLICATION UNDER S.254(2) OF THE ACT. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT, AHMEDABAD BENCH PASSED IN ITA NO. 632/AHD/2015 DATE D 05.09.2017 (SUPRA) AND DIRECT THE REGISTRY TO FIX THE APPEAL O N 12.11.2018 FOR A FRESH HEARING. A NOTICE IN THIS REGARD BE SENT TO THE AS SESSEE IN ADVANCE AS PER THE ADDRESS INTIMATED IN THIS REGARD. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED EX PARTE . SD/- SD/- (MADHUMITA ROY) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 17/09/2018 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 7/09/2018