Khushbu Indravadan Patwa, Ahmedabad V. The Income Tax Officer, Ward-2, Patan

MA 50/AHD/2016

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5638 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 02-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Assessee Lawyers: K H SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A . NO. 50/AHD/2016 (IN ITA NO. 3487/AHD/2015) (ASSESSMENT YEAR: 2008-2009) KHUSHBU INDRAVADAN PATWA, C/O. KETAN H. SHAH, ADVOCATE, 903, SAPPHIRE COMPLEX, C. G. ROAD, NAVRANGPURA, AHMEDABAD APPELLANT VS. INCOME TAX OFFICER, WARD-2, PATAN RESPO NDENT PAN: AQAPP2075N /BY ASSESSEE : SHRI K. H. SHAH, A.R. /BY REVENUE : SHRI V. K. SINGH, SR. D.R. /DATE OF HEARING : 19.01.2018 /DATE OF PRONOUNCEMENT : 23.01.2018 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S . 254(2) OF THE INCOME TAX ACT, 1961, IN SHORT THE ACT SEEKS TO RECALL T RIBUNALS ORDER DATED 23.03.2016 DISMISSING THE MAIN CASE APPEAL ITA NO. 3487/AHD/20 15 ON ACCOUNT OF NON PROSECUTION. M. A. NO. 50/AHD/2016 (KHUSHBU I. PATWA VS. ITO) A.Y. 2008-09 - 2 - 2. IT EMERGES FROM THE CASE FILE THAT TRIBUNALS AB OVE-STATED ORDER 23.03.2016 SOUGHT TO BE RECALLED DOES NOT MARK ANYONE PRESENT FOR THE ASSESSEE. CASE RECORD HOWEVER REVEALS THAT LEARNED COUNSEL REPRESENTING A SSESSEE HAD FILED AN ADJOURNMENT PETITION ON 21.03.2016 ON THE GROUND TH AT OTHER GROUP MATTERS (DETAILS DULY GIVEN) WOULD BE COMING UP ON 30.03.2016. THE SAID ADJOURNMENT PETITION NOWHERE FINDS MENTION IN THE ABOVE-STATED ORDER. T HE REVENUE FAILS TO REBUT THE SAME DURING THE COURSE OF HEARING. WE THEREFORE AR E OF THE VIEW THAT ASSESSEES NONAPPEARANCE ON 22.03.2016 IN MAIN CASE HEARING WA S NEITHER INTENTIONAL NOR DELIBERATE. WE THEREFORE RECALL OUR ORDER DATED 23 .03.2016. ABOVE MAIN APPEAL IS ACCORDINGLY RESTORED AT ITS ORIGINAL NUMBER. THE S AME SHALL NOW COME UP FOR HEARING ON 10.04.2018. NO FURTHER NOTICE FOR SAID DATE OF HEARING WOULD BE ISSUED TO THE PARTIES. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALL OWED IN ABOVE TERMS. [PRONOUNCED IN THE OPEN COURT ON THIS THE 23 RD DAY OF JANUARY, 2018.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 23/01/2018 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0