Shri Utpal Rajendra Barot, Ahmedabad V. The Income tax Officer, Ward-9(1), Ahmedabad

MA 48/AHD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5648 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 03-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D K PARIKH
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, VICE-PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISC. APPLICATION NO.48/AHD/2017 IN ./ ITA.NO.1570/AHD/2013 / ASSTT. YEAR: 2008-09 SHRI UTPAL RAJENDRA BAROT 6, SOMESHWAR BUNGLOWS PART-3, SATELITE AHMEDABAD 380 015. VS. ITO, WARD - 9(1) AHMEDABAD. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : SHRI D.K. PARIKH, CA REVENUE BY : SHRI K. MADHUSUDAN, SR.DR / DATE OF HEARING : 02/06/2017 / DATE OF PRONOUNCEMENT: 02/06/2017 / O R D E R PER R.P. TOLANI, VICE-PRESIDENT: PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE ASSESSEE SEEKING RECALL OF TRIBUNALS ORDER DATED 25.10.2016 IN ITA NO.1570/AHD/2013, WHICH WAS DISMISSED FOR WANT OF P ROSECUTION. 2. IT IS PLEADED IN THE APPLICATION THAT IT HAS BEE N INFORMED BY THE BENCH CLERK THAT SINCE BENCH WAS NOT FUNCTIONING ON 19.9. 2016 AND IT WAS PRESUMED THAT FRESH NOTICE WOULD BE ISSUED TO THE ASSESSEE F OR HEARING. HOWEVER, NO FRESH NOTICE WAS RECEIVED BY THE ASSESSEE, THEREFOR E, THE ASSESSEE COULD NOT ATTEND HEARING OF ITS APPEAL. IT IS PRAYED THAT SI NCE REASON FOR NON-ATTENDANCE MA NO.48/AHD/2017 2 DURING THE LAST HEARING IS BEYOND CONTROL OF THE AS SESSEE, THE IMPUGNED ORDER MAY BE RECALLED AND ASSESSEE MAY BE GIVEN FRESH OPP ORTUNITY TO REPRESENT ITS CASE. 3. AFTER CONSIDERING EXPLANATION OF THE ASSESSEE, W E ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NON- APPEARANCE BEFORE THE TRIBUNAL, WHEN ITS APPEAL WAS CALLED OUT FOR HEARIN G. THEREFORE, WE RECALL ORDER OF THE TRIBUNAL DATED 25.10.2017 IN ITA NO.15 70 /AHD/2013 AND RESTORE IT TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTE D TO LIST APPEAL FOR HEARING ON 2 ND AUGUST, 2017. NO FRESH NOTICE IS REQUIRED TO BE I SSUED TO BOTH THE PARTIES, AS NEXT DATE OF HEARING HAS BEEN ANNOUNCED IN THE O PEN COURT. 4. IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 2 ND JUNE, 2017 AT AHMEDABAD. SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER SD/- (R.P. TOLANI) VICE-PRESIDENT AHMEDABAD; DATED 02/06/2017 -./0121/ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $%& '' , / DR, ITAT, 6. &)* + / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD