Shri Prakash Pillai, Baroda V. The Income Tax Officer, Ward-3(2), Baroda

MA 38/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6820 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 01-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANTOSH KARNANI
• Assessee Lawyers: S N DIVATIA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER MA NO.38/AHD/2018 ( IN I.T.A. NO.2552/AHD/2014 ) (ASSESSMENT YEAR : 2008-09) PRAKASH PILLAI 9E, SUPERMAN SOCIETY SBHANPURA, BARODA VS. THE INCOME TAX OFFICER WARD-3(2) AHMEDABAD [PAN NO. AGBPP 8524 L] ( APPLICANT ) .. ( RESPONDENT ) APPLICANT BY : SHRI S.N. DIVATIA, AR RESPONDENT BY : SHRI SANTOSH KARNANI, SR.DR DATE OF HEARING 20/07/2018 DATE OF PRONOUNCEMENT 30/ 07 /2018 O R D E R PER MS. MADHUMITA ROY - JM: PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT TH E INSTANCE OF THE ASSESSEE SEEKING RECALL OF TRIBUNALS ORDER DATED 21.11.2017 IN ITA NO.2552/AHD/2014 FOR ASSESSMENT YEAR 2008-09. 2. WE HAVE HEARD THE PARTIES. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THER E WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HE ARING. ACCORDINGLY, WE RECALL THE EX- PARTE ORDER OF THE ITAT BENCH SMC AHMEDABAD PASSED IN ITA NO.2552/AHD/2014 FOR AY 2008-09 DATED 21.11.2017 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE ASSESSEES - 2 - MA NO.38/AHD/2018 (IN ITA NO.2552/AHD/2014) PRAKASH PILLAI VS. ITO ASST.YEAR 2008-09 APPEAL ON 26.09.2018 . BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 30 / 07 /2018 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 30/ 07 /2018 .., . ../ T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-II, BARODA 5. !'# , $ , / DR, ITAT, AHMEDABAD 6. #() *+ / GUARD FILE. / BY ORDER, ! //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, / ITAT, AHMEDABAD