Hetal Gauravbhai Viradia, Bhavnagar V. ITO, Wrad-1(2), Bhavnagar

MA 378/AHD/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4919 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NK GOEL

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MA NO.378/AHD/2019 AY 2014-15 (IN ./ IN I.T.A. NO.231/AHD/2018) ( / ASSESSMENT YEAR : 2014-15) HETAL GAURAVBHAI VIRADIA PLOT NO.2204-B INDRAPRASTHA NEAR VADODARA PARK HILL DRIVE BHAVNAGAR 364 001 / VS. THE INCOME TAX OFFICER WARD-1(2) AHMEDABAD ./ ./ PAN/GIR NO. : AEDPV 2584 D ( / APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI SAKAR SHARMA, AR / RESPONDENT BY : SHRI N.K. GOEL, SR.DR ! / DATE OF HEARING 21/02/2020 '#$% ! / DATE OF PRONOUNCEMENT 21 / 02/2020 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 27/11/2019 PASSED BY T HE ITAT AHMEDABAD BENCH SMC IN ITA NO.231/AHD/2018 FOR AY 2014-15. 2. WITH THE ASSISTANCE OF LD. REPRESENTATIVES, W E HAVE GONE THROUGH THE RECORD CAREFULLY. IT EMERGES FROM THE RECORD THAT THE ASSESSEES APPEAL WAS DISMISSED FOR WANT OF PROSECUTION. THE ASSESSEE HAS STATED THAT NOTICE OF HEARING WAS NOT RECEIVED BY HER AND, THEREFORE, NO ONE MA NO.378/AHD/2019 (IN ITA NO.231/AHD/2018) HETAL GAURAVBHAI VIRADIA VS. ITO ASST.YEAR 2014-15 - 2 - COULD PRESENT BEFORE THE TRIBUNAL. AN AFFIDAVIT DA TED 14/12/2019 OF THE APPELLANT HAS BEEN FILED. 3. CONSIDERING THE AFFIDAVIT AND THE FACTS DEPOSED THEREIN, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS FOR NOT APPEARING BEFORE THE TRIBUNAL WHEN THE APPEAL WAS L ISTED FOR HEARING. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 16/04/2020 . NO NOTICE WILL BE SENT TO BOTH THE PARTIES BECA USE THIS DATE HAS DULY BEEN COMMUNICATED DURING THE COURSE OF HE ARING. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 21/ 02/2020 SD/- SD/- (AMARJIT SINGH) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 21/ 02 /2020 (!.., .*../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. +,- . / CONCERNED CIT 4. . ( ) / THE CIT(A)-6, AHMEDABAD 5. 123 * *,- , ! ,-% , + / DR, ITAT, AHMEDABAD 6. 356 7 / GUARD FILE. / BY ORDER, 1 * //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD