Samir Vadilal Shah, Ahmedabad V. The Income Tax Officer, Ward-5(3)(3), Ahmedabad

MA 320/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6141 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINHLA
• Assessee Lawyers: ARVIND K THAKKAR

Judgement Text

, ,L ,L,L ,L- -- -,E ,E,E ,E- -- -LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] YS [KK LNL; DS LE{KA YS[KK LNL; DS LE{KA YS[KK LNL; DS LE{KA YS[KK LNL; DS LE{KA (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ) MISC. APPLICATION NO.320/AHD/2017 (ARISING OUT OF ITA NO.1902/AHD/2016) (ASSESSMENT YEAR :2012-13) SAMIR VADILAL SHAH 191, 2 ND FLOOR, NEW CLOTH MARKET, O/S. RAIPUR GATE, RAIPUR, AHMEDABAD - 380002 / VS. ITO, WARD 5(3)(3) AHMEDABAD. ./ ./ PAN/GIR NO. : ACUPS 2052 G ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI ARVIND K. THAKKAR, AR / RESPONDENT BY : SHRI ANUPAMA SINHLA, SR. DR / DATE OF HEARING 16/02/2018 !'# / DATE OF PRONOUNCEMENT 20/02/2018 $% / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION HAS FILED BY THE AP PLICANT AGAINST THE ORDER PASSED BY THE APPELLATE TRIBUNAL, AHMEDAB AD BENCH-C ON 22/09/2017 IN ITA NO.1902/AHD/2016 FOR ASST. YEAR 2 012-13 IN THE CASE OF SAMIR VADILAL SHAH. 2. IN THIS CASE, APPEAL BY THE APPLICANT HAS BEEN D ISMISSED DUE TO NONE APPEARED IN HEARING BY STATING THAT NEITHER AP PEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS MO VED ON BEHALF OF THE APPELLANT. THEREFORE, BENCH DISMISSED THE APPEAL FO R WANT OF PRESS. MA NO.320 /AHD/2017(IN ITA NO.1902/AHD/2016) SAMIR VADILAL SHAH VS. ITO A.Y. 2012-13 - 2 - 3. APPLICANT MOVED AN APPLICATION STATING THAT HE H AS NOT RECEIVED ANY NOTICE FOR HEARING FROM INCOME TAX APPELLATE TR IBUNAL, AHMEDABAD BECAUSE HIS BUSINESS PREMISES HAS BEEN CHANGED FROM : OLD ADDRESS : SHOP NO.191, 2 ND FLOOR, NEW CLOTH MARKET, O/S. RAIPUR GATE, RAIPUR, AHMEDABAD 380 002 TO, NEW ADDRESS : BLOCK A, SHOP NO.29, 4 TH FLOOR, SUMEL BUSINESS PARK -2, B/H. VANIJAY BHAVAN, KANKRIA, AHMEDABAD 380 022. 4. THEREFORE, DUE TO CHANGE OF ADDRESS, APPLICANT D ID NOT RECEIVE ANY NOTICE OF HEARING AND COULD NOT ATTAIN THE PROCEEDI NG OF THE BENCH. 5. WE HAVE HEARD BOTH THE PARTIES. WE ARE CONVINCED WITH THE PLEA WHICH IS TAKEN BY THE APPLICANT SUPPORTED BY AN AFF IDAVIT. THEREFORE, WE RECALL OUR ORDER DATED 22/09/2017 IN ITA NO.1902/AH D/2016 FOR ASST. YEAR 2012-13. 6. NEXT DATE OF HEARING IN THIS MATTER IS 05/07/2018 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARA TE NOTICE WILL BE SENT TO ANY OF THE PARTIES. 7. IN THE RESULT, MISC. APPLICATION FILED BY THE AP PLICANT IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 20 / 0 2 /201 8 SD/- SD/- VEJTHR FLAG VEJTHR FLAG VEJTHR FLAG VEJTHR FLAG &' $ ( $ ) ()* $ ) ( AMARJIT SINGH ) ( MAHAVIR PR ASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 20/02/2018 PRITI YADAV, SR.PS MA NO.320 /AHD/2017(IN ITA NO.1902/AHD/2016) SAMIR VADILAL SHAH VS. ITO A.Y. 2012-13 - 3 - ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. , -. / / CONCERNED CIT 4. / () / THE CIT(A) 5. 012 **-. , -.# , '&$,$ / DR, ITAT, AHMEDABAD 6. 245 6 / GUARD FILE. # $ / BY ORDER, 0 * //TRUE COPY// %/$ &' ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .19/02/2018 (DICTATION-PAD 1 PAGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20/02/2018 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