Smt. Devangi Alias Rupa Dipak Panchal, Ahmedabad V. The Dy.CIT.,Cent.Circle-1(3), Ahmedabad

MA 42/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1959 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 06-06-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 19-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER MA NO.40/AHD/2013 (ARISING OUT OF IT(SS)A NO.490/AHD/2010 A.Y. 2006-07 DIPAK J. PANCHAL, 28, SAKET SOCIETY NR. TAKSHAHILA FLATS VASTRAPUR AHMEDABAD PAN: ABOPP 7152P VS DCIT CENTRAL-CIRCLE- 1(3), AHMEDABAD. (APPLICANT) (RESPONDENT) MA NO.41/AHD/2013 (ARISING OUT OF IT(SS)A NO.491/AHD/2010 A.Y. 2006-07 DIPAK J. PANCHAL, HUF 28, SAKET SOCIETY NR. TAKSHAHILA FLATS VASTRAPUR AHMEDABAD PAN: ABOPP 7152P VS DCIT CENTRAL-CIRCLE- 1(3), AHMEDABAD. (APPLICANT) (RESPONDENT) MA NO.42/AHD/2013 (ARISING OUT OF IT(SS)A NO.492/AHD/2010 A.Y. 2005-06 SMT. DEVANGI @ RUPA DIPAK PANCHAL, 28, SAKET SOCIETY NR. TAKSHAHILA FLATS VASTRAPUR AHMEDABAD PAN: ABOPP 7151Q VS DCIT CENTRAL-CIRCLE- 1(3), AHMEDABAD. (APPLICANT) (RESPONDENT) REVENUE BY : SHRI O.P. BATHEJA, SR.D.R. ASSESSEE(S) BY : SHRI TEJ SHAH, A.R. / DATE OF HEARING : 06/06/2014 / DATE OF PRONOUNCEMENT: 13/06/2014 MA NO.40, 41 & 42/AHD/2010 IN IT(SS)A NO.490, 491 & 492/AHD/2011 SRI DIPAK J. PANCHAL & SRI DIPAK J. PANCHAL HUF & S MT. DEVANGI @ RUPA DIPAK VS. DCIT CENTRAL CIRCLE-1(3) AHMEDABAD. FOR A.YS. 2006-07 & 2005-06 - 2 - / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THESE MISC. APPLICATIONS, THE ASSESSEES HAVE REQ UESTED FOR RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL IN IT( SS)A NO.490, 491 & 492/AHD/2010, DATED 06.02.2013. 2. THE ASSESSEES HAVE EXPLAINED THE COMMON CAUSE IN ALL THE THREE APPLICATIONS FOR NOT APPEARING ON THE DATE OF HEARI NG WHICH ARE REPRODUCED BELOW: (II) THE NOTICE FOR HEARING THE AFORESAID APPEAL W AS ISSUED TO THE APPELLANT. HOWEVER, AS THE APPELLANT WAS AT DELHI F OR A SOCIAL FUNCTION RELATING TO THE MARRIAGE OF HIS SON, HE/SHE COULD N OT ATTEND THE COURT FOR HEARING. A NOTICE OF ADJOURNMENT STATING THE AFORES AID REASON WAS ALSO FILED BEFORE THE HONBLE BENCH. 3. THE LD. DR HAS VEHEMENTLY OBJECTED TO THE REQUES T OF THE ASSESSEES. 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FAC TS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARN ED COUNSEL FOR THE ASSESSEES, WE ARE OF THE VIEW THAT THERE WAS SUFFIC IENT CAUSE FOR NOT ATTENDING ON THE DATE OF HEARING BEFORE THE TRIBUNA L. ACCORDINGLY, THE EX- PARTE ORDER OF THE TRIBUNAL IN IT(SS)A NO.490, 491 & 492/AHD/2010, DATED 06.02.2013 ARE HEREBY RECALLED. THE REGISTRY IS DIRECTED TO FIX ALL THE THREE APPEALS IN DUE COURSE. 5. IN THE RESULT, ALL THE THREE M.AS. OF THE ASSESS EES ARE ALLOWED. SD/- SD/- (N.S. SAINI) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD; DATED13/06/2014 MA NO.40, 41 & 42/AHD/2010 IN IT(SS)A NO.490, 491 & 492/AHD/2011 SRI DIPAK J. PANCHAL & SRI DIPAK J. PANCHAL HUF & S MT. DEVANGI @ RUPA DIPAK VS. DCIT CENTRAL CIRCLE-1(3) AHMEDABAD. FOR A.YS. 2006-07 & 2005-06 - 3 - PRABHAT KR. KESARWANI, SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD