Shri Devendrakumar B. Chopra, Ahmedabad V. The ACIT, Circle-10, Ahmedabad

MA 39/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6672 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 01-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH

Judgement Text

M.A. NO.39/AHD/2018 (IN ITA NO.3009/AHD/2015 ASSESSMENT YEAR : 2011-12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM] M.A. NO.39/AHD/2018 (IN ITA NO.3009/AHD/2015) ASSESSMENT YEAR: 2011-12 DEVENDRAKUMAR B. CHOPRA ...... ...... APPLICANT 2 ND FLOOR, CAMEX HOUSE, STADIUM COMMERCE ROAD, NAVRANGPURA, AHMEDABAD. [PAN : AAOPC 8623 P] VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-10, AHMEDABAD. ....................... RESPONDENT APPEARANCES BY SAKAR SHARMA FOR THE APPELLANT V.K. SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 15.06.2018 DATE OF PRONOUNCING THE ORDER : 19.06.2018 O R D E R BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APP LICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 22.11.2017 PASSED BY THE ITAT AHMED ABAD SMC BENCH IN ITA NO.3009/AHD/2015 FOR ASSESSMENT YEAR 2011-12. 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE AP PLICANT HAS SUBMITTED AS FOLLOWS :- IT IS SUBMITTED THAT NOTICE OF HEARING WAS SERVED ON THE APPLICANT AND THE SAME WAS ADVISED TO BE SENT TO THE OFFICE OF CHARTERED A CCOUNTANT HANDLING TAXATION MATTERS WHO IN TURN HAD TO APPOINT PROFESSIONAL FOR REPRESE NTING THE APPEAL BEFORE THE TRIBUNAL. IT APPEARS THAT DUE TO SOME MISCOMMUNICATION, PROFE SSIONAL COULD NOT BE APPOINTED TO REPRESENT THE APPEAL ON THE APPOINTED DATE LEADING TO DISMISSAL OF APPEAL DUE TO NON REPRESENTATION ON THE DATE OF HEARING. THE APPLICANT REQUESTS THE HONBLE TRIBUNAL TO RECA LL AND RESTORE THE APPEAL IN ITA NO.3009/AHD/2015 IN THE INTERESTS OF JUSTICE SO THAT MATTER CAN BE HEARD ON MERITS IN VIEW OF THE AFORESAID FACTUAL POSITION. THE APPELL ANT UNDERTAKES TO APPEAR AND SUBMIT REQUIRED PAPER BOOKS ON THE DATE OF HEARING AND ALS O UNDERTAKES NOT TO TAKE ADJOURNMENT IN THE ABOVE MATTER. 3. I HAVE HEARD THE PARTIES AND PERUSED THE MATERIA L AVAILABLE ON RECORD. M.A. NO.39/AHD/2018 (IN ITA NO.3009/AHD/2015 ASSESSMENT YEAR : 2011-12 PAGE 2 OF 2 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, I AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REA SONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACC ORDINGLY, WE RECALL THE ORDER DATED 22.11.2017 OF THE ITAT AHMEDABAD SMC BENCH PASSED IN ITA NO.3009/AHD/2015 FOR ASSESSMENT YEAR 2011-12. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 19 TH JULY, 2018. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 19 TH JUNE, 2018. SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: AHMEDABAD, THE 19 TH DAY OF JUNE, 2018. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD