Shri Gandhi Shrenik Kantilal, Vadodara V. The Income Tax Officer, Ward-2, Godhra

MA 43/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6675 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 13 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: 05-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Assessee Lawyers: B T THAKKAR

Judgement Text

M.A. NOS.43 & 44/AHD/2018 (IN ITA NOS.2872 & 2873/AHD/2015 ASSESSMENT YEARS : 2011-12 & 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM] M.A. NOS.43 & 44/AHD/2018 (IN ITA NOS.2872 & 2873/AHD/2015) ASSESSMENT YEARS: 2011-12 & 2012-13 GANDHI SHRENIK KANTILAL ...... ...... APPLICANT C/O. K.J. SHAH & CO., CHARTERED ACCOUNTANTS, 301, AKSHAR APARTMENTS, PRATAPGUNJ, OPP. ROSARY SCHOOL, VADODARA 390 002. [PAN : ADYPG 8346 E] VS. INCOME-TAX OFFICER, WARD-2, GODHRA. ....................... RESPONDENT APPEARANCES BY B.T. THAKKAR 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 THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE A PPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 22.11.2017 PASSED BY THE ITAT AH MEDABAD SMC BENCH IN ITA NOS.2872 & 2873/AHD/2015 FOR ASSESSMENT YEARS 2011-12 & 2012-1 3. 2. IN THE MISCELLANEOUS APPLICATIONS THE ASSESSEE A PPLICANT HAS SUBMITTED THAT THE APPELLANT HAS CHANGED HIS AUTHORISED REPRESENTATIVE TO WHOM THE APPELLANT COULD NOT COMMUNICATE THE DATE OF ADJOURNMENT IN TIME. THERE FORE, HE COULD NOT APPEAR ON THE FIXED DATE FOR HEARING. THE APPELLANT, THEREFORE, PREVENTED F OR SUFFICIENT CAUSE AND PRAYED THAT THE APPEALS MAY KINDLY BE RECALLED IN THE INTEREST OF NATURAL J USTICE. 3. I HAVE HEARD THE PARTIES AND PERUSED THE MATERIA L AVAILABLE ON RECORD. 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 M.A. NOS.43 & 44/AHD/2018 (IN ITA NOS.2872 & 2873/AHD/2015 ASSESSMENT YEARS : 2011-12 & 2012-13 PAGE 2 OF 2 22.11.2017 OF THE ITAT AHMEDABAD SMC BENCH PASSED IN ITA NOS.2872 & 2873/AHD/2015 FOR ASSESSMENT YEARS 2011-12 & 2012-13. THE REGIST RY IS DIRECTED TO FIX THE APPEALS FOR HEARING ON 14 TH AUGUST, 2018. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE 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