Shri Vashrambhai Ghelabhai Ramani, RAJKOT-GUJARAT V. The Deputy Commissioner of Income Tax, , Cen.Cir.-2, RAJKOT-GUJARAT

MA 49/RJT/2019

AI Insights

This case involves a Miscellaneous Application (M.A. No.49/RJT/2019) filed by the assessee, Shri Vashrambhai Ghelabhai Ramani, against an ex-parte order previously issued by the Income Tax Appellate Tribunal, Rajkot. The original appeal was dismissed in limine without a hearing, which prompted the filing of the M.A. The assessee's representative argued that the appeal was dismissed without an opportunity to be heard, seeking a recall of the order to allow the appeal to be heard on its merits. The Departmental Representative supported the original decision. The Tribunal, acknowledging the procedural oversight, decided to recall the earlier order and set a new date for the hearing of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129871 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-08-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 02-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. No.49 RJT 2019 (In ITA No.451/RJT/2013) A.Y. 2008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A. No.49/RJT/2019 (In ITA No.451/RJT/2013) Assessment Year: 2008-09 Shri Vashrambhai Ghelabhai Ramani, 22, Ranchhodnagar Society, Rajkot. [PAN – BFLPR 5056 N] The Deputy Commissioner of Income Tax, Central Circle-2, Rajkot. (Appellant) (Respondent) Assessee by Shri Samir Bhuptani, AR Revenue by Shri Abhimanyu Singh , Sr. DR Da te o f He a r in g 11.08.2023 Da te o f P ro n o u n ce m e n t 18.08.2023 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This Miscellaneous Application is filed by the Assessee in respect of order dated 18.01.2019 passed by the Tribunal. 2. The Ld.AR submitted that this is ex-parte order without giving opportunity of hearing and dismissed the appeal in limine and, therefore, the matter may be recalled and the appeal may be heard on merit. 3. The Ld. DR relied upon the order of the Revenue. 4. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the appeal is heard ex-parte and dismissed in limine and, therefore, in the interest of justice, it will be appropriate to recall the order dated 18.01.2019 passed by the Tribunal and direct the Registry to M.A. No.49 RJT 2019 (In ITA No.451/RJT/2013) A.Y. 2008-09 2 place the appeal being ITA No.451/RJT/2013 for hearing on 26.09.2023. Both the parties were informed in the open court and, therefore, no notice of hearing be given. 5. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on this 18 th August, 2023. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 18 th day of August, 2023 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad