Shri Kamlesh Vashrambhai Ramani, RAJKOT-GUJARAT V. The Deputy Commissioner of Income Tax, Central Circle-2, RAJKOT-GUJARAT

MA 52/RJT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1273 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 7 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 03-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RATHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (THROUGH WEB-BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MA NOS. 51 & 52/RJT/2019 (ARISING OUT OF ITA NOS. 65 & 63/RJT/2014 RESPECTIV ELY) ASSESSMENT YEAR : 2010-11 AND 2011-12 SHRI KAMLESHBHAI VASHRAMBHAI RAMANI, 602,PALLADIUM HEIGHTS, OPP. CHANDAN STORE, SADHU VASWANI ROAD, RAJKOT-360005 (PAN : AHQPR 2043 D) V/S . THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, RAJKOT (APPLICANT) .. (RESPONDENT) ASSESSEE(S) BY : SHRI SAMIR BHUPTANI, AR REVENUE BY : SHRI S.S. RATHI, SR. DR / DATE OF HEARING : 16/12/2020 /DATE OF PRONOUNCEMENT : 16/12/2020 / O R D E R PER RAJPAL YADAV, VICE PRESIDENT: 1. THE PRESENT TWO MISCELLANEOUS APPLICATIONS ARE D IRECTED AT THE INSTANCE OF THE ASSESSEE POINTING OUT AN APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 31.01.2019 PASSED IN ITA NOS. 65 & 63/RJT/2014 FOR ASSESSMENT YEARS 2010-11 & 2011-12. 2. IT IS PLEADED IN THE APPLICATION THAT THE APPEAL S OF THE ASSESSEE FOR ASSESSMENT YEARS 2010-11 & 2011-12 WERE DISMISSED B Y THE TRIBUNAL FOR WANT OF PROSECUTION. THE DEFAULT AT THE END OF THE ASSESSE ES NON-APPEARANCE BEFORE THE TRIBUNAL WHEN THESE APPEALS WERE CALLED OUT FOR HEA RING THAT THE NOTICE WAS SENT TO OLD ADDRESS AND COULD NOT BE RECEIVED BY THE ASS ESSEE. HE ALSO SUBMITTED THAT IN FORM NO.36 THE TAX CONSULTANT HAS WRONGLY FILLED OLD ADDRESS OF THE ASSESSEE. MA NOS. 51 & 52/RJ/ 2019 SHRI KAMLESHBHAI VASHRAMBHAI RAMANI VS. DCIT AY 2010-11 & 2011-12 - 2 - 3. AFTER GOING THROUGH THE RECORD AND HEARING THE P ARTIES, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASO NS FOR NOT APPEARING BEFORE THE TRIBUNAL WHEN THESE APPEALS WERE CALLED OUT FOR HEARING. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL DATED 31.01.2019 A ND RESTORE BOTH THESE APPEALS TO THEIR ORIGINAL NUMBERS. THE REGISTRY IS DIRECTED T O LIST THESE APPEALS FOR HEARING ON 20 TH JANUARY 2021. THIS DATE HAS DULY BEEN COMMUNICATE D TO BOTH THE PARTIES AT THE TIME OF HEARING; THEREFORE, NO FRESH NOTICE BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 16 TH DECEMBER 2020 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) VICE-PRESIDENT AHMEDABAD; DATED 16/12/2020 U|} GA? FACF / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $ '' , , / DR, ITAT, RAJKOT 6. - / GUARD FILE. / BY ORDER, TRUE COPY / ( DY./ASSTT. REGISTRAR) , / ITAT, RAJKOT 1. DATE OF DICTATION- 16.12.2020.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .16.12.2020 OTHER MEMBER 16.12.2020. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. - 16.12.2020. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 16.12.2020 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK16.1 2.2020 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER 8. DATE OF DESPATCH OF THE ORDER