Smt. Virbalaben Kiritbhai Patel, Baroda V. The Dy. CIT, Circle-5, Baroda

MA 316/AHD/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5723 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 15-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VILAS V SHINDE
• Assessee Lawyers: P M MEHTA

Judgement Text

, , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD . . , , BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MA NO.316/AHD/2017 (IN ITA NO.1574/AHD/2014) (ASSESSMENT YEAR : 2009-10) SMT. VIRBALABEN KIRITBHAI PATEL, 44, MEGHDOOT SOCIETY, KARELIBAUG, BARODA. / VS. DCIT, CIRCLE -5, AYKAR BHAVAN, RACE COURSE CIRCLE, BARODA. ! ./ '#$# ./ PAN/GIR NO. : ADFPP 0275 Q ( %&!' / APPELLANT ) .. ( (!' / RESPONDENT ) %&!' ) / APPELLANT BY : SHRI P.M. MEHTA, A.R (!' * ) / RESPONDENT BY : SHRI VILAS V. SHINDE, SR. DR + , * -. / DATE OF HEARING 02/02/2018 /012 * -. / DATE OF PRONOUNCEMENT 02/02/2018 # 3 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE APPELLANT/A SSESSEE HAS REQUESTED FOR RECALLING THE ORDER DATED 27/10/2017 PASSED BY THE ITAT AHMEDABAD BENCH A IN ITA NO.1574/AHD/2014 FOR ASS ESSMENT YEAR 2009-10. 2. IN THE MISCELLANEOUS APPLICATION, IT IS STATED T HAT APPEAL WAS FILED BY THE ASSESSEE ON 28/03/2014. THEREAFTER, HEARING OF THE APPEAL WAS FIXED ON 25/09/2017 IN A BENCH. MA NO.316/AHD/2017 (IN ITA NO.1574/AHD/2014) VIRBALABEN KIRITBHAI PATEL VS. DCIT ASST YEAR 2009-10 - 2 - 3. HOWEVER, ON THE SAME DAY BENCH A WAS NOT FUNCT IONING AND HENCE FOR THE SAME REASON THE APPEAL WAS ADJOURNED. THEREAFTER, MATTER WAS FIXED FOR HEARING ON 25/10/2017. HOWEVER THE OF FICE OF THE ASSESSEES REPRESENTATIVE WAS CLOSED FROM 19/10/201 7 TO 25/10/2017 ON OCCASION OF DIWALI VACATION. THEREFORE, FOR THE SAI D REASON, ASSESSEE COULD NOT ATTEND THE HEARING ON 25/10/2017. IN RESP ECT OF ITS CONTENTION AN AFFIDAVIT HAS BEEN FILED BY SHRI GULAB M. THAKOR . 4. WE ARE SATISFIED WITH THE REASON STATED THEREIN IN THE AFFIDAVIT. THEREFORE, WE RECALL THE ORDER PASSED IN ITA NO.157 4/AHD/2014 DATED 27/10/2017 FOR ASST. YEAR 2009-10 AND DIRECTED TO R EGISTRY TO FIX THE HEARING OF THE ASSESSEES APPEAL ON 06/04/2018. BOTH THE PARTIES WILL BE INFORMED THROUGH NOTICE. 5. IN THE RESULT, MISC. APPLICATION FILED BY THE AP PLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 02 / 0 2 /201 8 SD/- SD/- . . ( ) ( ) ( N.K. BILLAIYA ) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 02/02/2018 PRITI YADAV, SR. PS MA NO.316/AHD/2017 (IN ITA NO.1574/AHD/2014) VIRBALABEN KIRITBHAI PATEL VS. DCIT ASST YEAR 2009-10 - 3 - ! ' / COPY OF THE ORDER FORWARDED TO : 1. %&!' / THE APPELLANT 2. (!' / THE RESPONDENT. 3. 67- # # + 8- / CONCERNED CIT 4. # # + 8- (%&) / THE CIT(A) 5. 9:; -67 , # %&. %672 , % / DR, ITAT, AHMEDABAD 6. ;< =, / GUARD FILE. # $ / BY ORDER, (9&- - //TRUE COPY// %/$ &' ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 02/02/2018 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02/02/2018 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. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK . 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