Shri Ganeshmal Bothra, Surat V. The Income Tax Officer, Ward-2(2), Surat

MA 37/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3347 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 22-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO. 37/AHD/2015 (ARISING OUT OF ITA NO. 229/AHD/2013 ) ASSESSMENT YEAR : 2008-09 SHRI GANESHMAL BOTHRA, 641, AJANTA SHOPPING CENTRE, RING ROAD, SURAT PAN : AAMPB 8600 K VS ITO, WARD 2(2), SURAT / APPELLANT / RESPONDENT ASSESSEE(S) BY : SHRI HARDIK VORA, AR REVENUE BY : SHRI D C M ISHRA, SR DR !'#/ // / DATE OF HEARING : 07.08.2015 $%& !'# /DATE OF PRONOUNCEMENT : 07.08.2015 '( '( '( '(/ // / O R D E R PER G.D. AGRAWAL, VICE PRESIDENT: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 27.03.2015 PASSED IN IT A NO.229/AHD/2013 FOR ASSESSMENT YEAR 2008-09. [ 2. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR RECALLING OF THE ORDER OF THE ITAT IN ITA NO.229/AHD/2013 DTD 27.03.2015. 3. AT THE TIME OF HEARING BEFORE US, IT IS SUBMITTE D BY THE LD. COUNSEL FOR THE ASSESSEE THAT THE APPEAL OF THE ASSESSEE WAS DI SMISSED IN LIMINE ON THE PRESUMPTION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS APPEAL. HE SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERES TED IN PURSUING WITH HIS APPEAL AND HE HAS ALREADY FILED A PAPER-BOOK IN THI S REGARD. ON THE DATE OF MA NO. 37/AHD/2015 SHRI GANESHMAL BOTHRA VS. ITO ASSESSMENT YEAR : 2008-09 - 2 - HEARING, THE LD. COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BECAUSE HE PRESUMED THAT THE BENCH IS NOT FUNCTIONING AS THE B ENCH WAS CANCELLED FOR THE IMMEDIATELY PRECEDING DAYS. 4. THE LD. DEPARTMENTAL REPRESENTATIVE, ON THE OTHE R HAND, RELIED UPON THE ORDER OF THE ITAT. 5. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF BOTH THE SIDES, WE DEEM IT PROPER TO RECALL THE ORDER OF THE ITAT IN ITA NO.229/AHD/2013 AND FIX THE SAME FOR HEARING ON MER ITS ON 7 TH OCTOBER 2015. THE DATE OF HEARING IS INFORMED TO BOTH THE PARTIES IN THE OPEN COURT. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED AS ABOVE. ORDER PRONOUNCED IN THE COURT ON 07 TH AUGUST 2015 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER (G.D. AGRAWAL) VICE-PRESIDENT AHMEDABAD; DATED 07/08/2015 BIJU T., PS '( !) *')&! '( !) *')&! '( !) *')&! '( !) *')&!/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ++! , / CONCERNED CIT 4. , ( ) / THE CIT(A) 5. )/0 ! , , / DR, ITAT, AHMEDABAD 6. 023 4 / GUARD FILE. '( '( '( '( / BY ORDER, TRUE COPY 5 55 5/ // / +6 +6 +6 +6 (DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD