Kantilal Gordhanbhai Ghodasara, RAJKOT-GUJARAT V. The Deputy Commissioner of Income Tax, Central Circle-2, RAJKOT-GUJARAT

MA 40/RJT/2020

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0838 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-09-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 01-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIASHISHKUMARPANDEY
• Assessee Lawyers: SHRISUMITSHINGALA; WAYOFTHISMISCELLANEOUSAPPLICATIONISSEEKINGTORECALLTHE

Judgement Text

आयकरअपीलीयअधिकरण , अहमदाबादनयायपीी INTHEINCOMETAXAPPELLATETRIBUNAL, (CONDUCTEDTHROUGHEE-COURTATAHMEDABAD) BEFOREMsSUCHITRAKAMBLE,JUDICIALMEMBER, And SHRIWASEEMAHMED,ACCOUNTANTMEMBER, M.ANo.40/Rjt/2020 in आयकरअपीलसं./IT(SS)ANo.17/Rjt/2017 धििाधरणवरध/Asstt.Years:2011-2012 KantilalGordhanbhaiGodhasara, C/o.SumitShingala“Sumit”, ShriRamparkmainRoad, KalawadRoad, Opp.AtmiyaCollege, Rajkot. PAN:ASTPG3016B Vs. D.C.I.T, Circle-2, Rajkot. Assesseeby:ShriSumitShingala,A.R Revenueby:ShriAshishKumarPandey,Sr.D.R सुिवाईकीतारीख/DateofHearing:08/09/2023 घोरणाकीतारीख/DateofPronouncement:11/10/2023 आदेश/ORDER PERWASEEMAHMED,ACCOUNTANTMEMBER: TheassesseebywayofthisMiscellaneousApplicationisseekingtorecallthe orderpassedbytheITAT,dated27/01/2020,onthereasoningthatthereisan apparentmistakeintheorder. 2.Theassesseeinthemiscellaneousapplicationsubmittedthattheappealof theassesseewasfirsttimelistedforhearingdated14/06/2020.Butassessee M.ANo.40/Rjt/2020 in IT(SS)ANo.17/Rjt/2017 A.Y.2011-12 2 movedtheadjournmentpetitiondated07/06/2020onaccountofUttranfestivalin Gujaratwhichwasadjournedto16-06-2020.However,thenextdateofthe hearing,16/06/2020,wasnotknowntotheassessee,therefore,hefailedto appearonthesaiddate.Aspertheassessee,therewasareasonablecausefor non-appearanceandthereforeheprayedtorecall/restoreitsappealforfresh hearing. 3.Onthecontrary,theLd.DRcouldnotcontrovertthesubmissionmadeby theassesseeinthemiscellaneousapplication. 4.Heardtherivalcontentionsofboththepartiesandperusedthematerials availableonrecord.Fromtheprecedingdiscussion,wenotethattherewas reasonablecauseforthenon-appearanceoftheassesseeonthedateofhearing. Therefore,weexerciseourpowergrantedunderRule24oftheIncome-taxRules andrecalltheorder.Accordingly,werecalltheorderoftheITATandrestorethe filetoitsoriginalnumberwiththedirectiontotheregistrytofixforfreshhearing underintimationtoboththeparties.Hence,theMiscellaneousApplicationfiledby theassesseeisallowed. 5.Intheresult,theMiscellaneousApplicationfiledbytheassesseeisallowed. OrderpronouncedintheCourton11/10/2023atAhmedabad. Sd/-Sd/- (SUCHITRAKAMBLE)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated11/10/2023 Manish