Shri Bhavna Ramesh Marand, Ahmedabad V. ITO, Ward-7(1)(4), Ahmedabad

MA 316/AHD/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1222 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 23-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: MEHUL K PATEL

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER 1.MA NO. 315/AHD/2019 ( IN ITA NO.2877/AHD/2017 ) 2.MA NO. 316/AHD/2019 ( IN ITA NO.2886/AHD/2017 ) ( / ASSESSMENT YEAR : 2014-15) 1. SHRI RAJ ARJAN AHIR 5, ELEGANCE BUNGALOWS OPP. BHAVIN SCHOOL THALTEJ, AHMEDABAD-380 051 PAN:ANWPA 3828 K 2. BHAVNA RAMESH MARAND - ADDRESS SAME AS ABOVE- PAN: ALXPD 5131 D / VS. 1-2. THE ITO WARD-7(1)(4) AHMEDABAD ( / APPLICANTS ) .. ( / RESPONDENT ) APPLICANTS BY : SHRI MEHUL K. PATEL, AR REVENUE BY : SHRI L.P. JAIN, SR.DR / DATE OF HEARING 06/12/2019 / DATE OF PRONOUNCEMENT 10/12/2019 / O R D E R PRESENT TWO MISCELLANEOUS APPLICATIONS ARE DIRECTE D AT THE INSTANCE OF DIFFERENT ASSESSEES POINTING OUT APPARENT ERROR IN THE COMMON ORDER OF THE TRIBUNAL DATED 25/06/2019. 2. IT IS PLEADED IN THE APPLICATION(S) THAT APPE ALS OF BOTH THE APPLICANTS WERE DISMISSED BY THE TRIBUNAL VIDE EX-PARTE ORDER DATED 25/06/2019. MA NO.315/AHD/2019 & MA NO.316/AHD/2019 SHRI RAJ ARJAN AHIR & BHAVNA RAMESH MARAND VS.ITO ASST.YEAR 2014-15 - 2 - 3. THE LD.COUNSEL FOR THE ASSESSEE CONTENDED THAT T HOUGH TRIBUNAL HAS DECIDED THE APPEALS ON MERIT, BUT OBSERVED THAT ASS ESSMENT ORDERS ARE NOT LEGIBLE AND IT IS DIFFICULT TO APPRECIATE THE FACTS OF THE CASE. 4. BOTH THE APPLICANTS HAVE APPEARED ON THE EARLIER DATE OF HEARING AND FILED ADJOURNMENT APPLICATIONS. THE HEARING WA S ADJOURNED TO 06/06/2019. SINCE APPLICANTS WERE NOT CONVERGENT W ITH THE PROCEDURE, THEY WERE UNDER THE IMPRESSION THAT NOTICE FOR FRES H HEARING WILL BE COMMUNICATED TO THEM AND, THEREFORE, NO ONE PRESENT ON 06/06/2019. THIS MISTAKE HAS HAPPENED ON ACCOUNT OF THEIR BONAF IDE BELIEF AND THEREFORE THEY COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 5. BOTH THE APPLICANTS HAVE FILED AFFIDAVITS. 6. THE LD.DR, ON THE OTHER HAND, SUBMITTED THAT THE APPLICANTS OUGHT TO HAVE MORE VIGILANT IN PROSECUTING THEIR APPEALS BEFORE THE TRIBUNAL. 7. I HAVE DULY CONSIDERED THE RIVAL CONTENTIONS AND GONE THROUGH THE RECORD CAREFULLY. RULE 24 OF INCOME TAX APPELLATE TRIBUNAL RULES, 1963 CONTEMPLATES THAT ON ACCOUNT OF NON-APPEARANCE OF T HE APPELLANT AN APPEAL HAS BEEN DECIDED EX-PARTE BUT SATISFIES THE TRIBUNAL ABOUT HIS NON- APPEARANCE, THEN THAT ORDER BE RECALLED AND APPEAL DESERVES TO BE RESTORED MA NO.315/AHD/2019 & MA NO.316/AHD/2019 SHRI RAJ ARJAN AHIR & BHAVNA RAMESH MARAND VS.ITO ASST.YEAR 2014-15 - 3 - FOR ADJUDICATION AFRESH AND SATISFIED THAT BOTH THE APPLICANTS HAVE DEMONSTRATED SUFFICIENT REASONS FOR THEIR NON-APPEA RANCE WHEN APPEALS WERE TAKEN UP FOR HEARING. THEREFORE, I RECALL TH E ORDER OF THE TRIBUNAL DATED 25/06/2019 AND RESTORE BOTH THE APPEALS TO IT S ORIGINAL NUMBERS. THE REGISTRY IS DIRECTED TO LIST BOTH THE APPEALS F OR HEARING ON 24/02/2020. NO SEPARATE NOTICE WILL BE ISSUED SINCE THE DATE OF HEARING HAS BEEN INTIMATED TO THE PARTIES. 9. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON 10 -12-2 019 AT AHMEDABAD. SD/- ( RAJPAL YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED 10/ 12 /2019 #.. , .%../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANTS. 2. / THE RESPONDENT. 3. &'&() * / CONCERNED CIT 4. * ( ) / THE CIT(A)-7, AHMEDABAD 5. -. / %%() , () , ' / DR, ITAT, AHMEDABAD 6. / 12 3 / GUARD FILE. / BY ORDER, - % //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD MA NO.315/AHD/2019 & MA NO.316/AHD/2019 SHRI RAJ ARJAN AHIR & BHAVNA RAMESH MARAND VS.ITO ASST.YEAR 2014-15 - 4 - 1. DATE OF DICTATION .. 6.12.2019(DICTATION-PAD 5-P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..09.12.2019 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.10.12.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 10.12.19 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