Shri Amar Ramchandra Larai, Ahmedabad V. The Income Tax Officer, Ward-7(2), Ahmedabad

MA 41/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3349 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 07-08-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 30-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AHMEDABAD BEFORE S/SHRI RAJPAL YADAV, JM & ANIL CHATURVEDI, AM. M.A. NO.41/AHD/2015 ARISING OUT OF ITA NO.431/AHD/2011 ASST. YEAR 2006-07 .SHRI AMAR RAMCHANDRA LARAI, B-91, GOYAL PARK APARTMENTS, PREMCHANDNAGAR ROAD, VASTRAPUR ROAD, AHMEDABAD. VS INCOME-TAX OFFICER, WARD 7(1), AHMEDABAD. (APPELLANT) (RESPONDENT) PA NO. AAGPL 6482P APPELLANT BY NONE RESPONDENT BY SHRI NARENDRA SINGH, SR.DR DATE OF HEARING: 7/8/2015 DATE OF PRONOUNCEMENT: 7/8/2015 O R D E R PER SHRI RAJPAL YADAV, JUDICIAL MEMBER. THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE FOR RECALLING TRIBUNALS ORDER DATED 26 TH MARCH, 2015. IT IS PLEADED IN THE APPLICATION THAT THE APP EAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. 2. THE ASSESSEE PLEADED THAT NOTICE OF HEARING FIXI NG THE DATE 17 TH MARCH, 2015 WAS SERVED UPON THE ACCOUNTANT, MS POON AM. HOWEVER, SHE HAD LEFT THE SERVICES AND THE NOTICE W AS NOT DULY M.A. NO.41/AHD/2015 ARISING OUT OF ITA NO.431/AHD/2011 ASST. YEAR 2006-07 2 COMMUNICATED TO THE ASSESSEE. BECAUSE OF THIS COMMU NICATION GAP ASSESSEE FAILED TO APPEAR BEFORE THE TRIBUNAL. 3. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTAN CES, WE ARE SATISFIED THAT ASSESSEE WAS PROHIBITED BY REASONABL E CAUSE FROM APPEARING BEFORE THE TRIBUNAL WHILE HIS APPEAL WAS FIXED. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 26 TH MARCH, 2015 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 8 TH OCTOBER, 2015. THIS DATE HAS DULY BEEN INTIMATED TO THE PARTIES. NO FRESH NOTICE WILL BE I SSUED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7/8/2015 SD/- SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER DATED 7/8/2015 MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER DY. REGISTRAR, ITAT, AHMEDABAD M.A. NO.41/AHD/2015 ARISING OUT OF ITA NO.431/AHD/2011 ASST. YEAR 2006-07 3 1. DATE OF DICTATION: 7/8/2015 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 7/8/2015 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 10/8/2015 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: