Amrul Lokmanali Shaikh, Ahmedabad V. The Income Tax Officer, Ward-7(1), Ahmedabad

MA 43/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3348 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 07-08-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 02-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH
• Assessee Lawyers: CHIRAG R SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE S/SHRI RAJPAL YADAV, JM & ANIL CHATURVEDI, AM. M.A. NO.43/AHD/2015 ARISING OUT OF ITA NO.2374/AHD/2011 ASST. YEAR 2007-08 .AMRUL LOKMANALI SHAIKH, M/S KHUSHBOOTOLA ENTERPRISE, A-7, ALFESAL PARK, B/H ZALAK APARTMENT, JUHAPURA, VEJALPUR, AHMEDABAD. VS INCOME-TAX OFFICER, WARD-7(1), AHMEDABAD. (APPELLANT) (RESPONDENT) PA NO. BIRPS 1178R APPELLANT BY SHRI CHIRAG R. SHAH, AR 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 POINTING OUT AN APPARENT ERROR IN THE ORDER OF TRIBUNAL DATED 20 TH MARCH, 2015 PASSED IN ITA NO.2374/AHD/2011. 2. THE ASSESSEE HAS PLEADED THAT THOUGH HE RECEIVED THE NOTICE OF HEARING BUT HE WAS GOING OUT OF STATION AND DUE TO BONA FIDE MISTAKE HE FAILED TO COMMUNICATE THE NOTICE TO THE TAX-CONSULTANT. HE REALIZED THE MISTAKE WHEN HE RECEIVED THE ORDER. M.A. NO.43/AHD/2015 ARISING OUT OF ITA NO.2374/AHD/2011 ASST. YEAR 2007-08 2 3. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTAN CES OF THE CASE WE FIND THAT ASSESSEE FORGOT TO COMMUNICATE TH E COPY OF NOTICE TO HIS TAX CONSULTANT AND AFTER SOMETIME HE WENT OU T OF STATION. THIS TYPE OF MISTAKE CAN HAPPEN IN DAY TO DAY LIFE. THER EFORE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT REASON FOR NOT PROSECUTING HIS APPEAL ON THE DATE OF HEARING. WE R ECALL THE ORDER DATED 20 TH MARCH, 2015 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 8 TH OCTOBER, 2015. THIS DATE HAS DULY BEEN INTIMATED TO BOTH THE PARTIES. T HEREFORE, NO FRESH NOTICE WILL BE ISSUED TO THE ASSESSEE. 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.43/AHD/2015 ARISING OUT OF ITA NO.2374/AHD/2011 ASST. YEAR 2007-08 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: