Shri Pravinsinh Udaysinh Vaghela, Vadodara V. The Income Tax Officer, Ward-1(2)(2), Vadodara

MA 56/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6537 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 19-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRAKASH THAKKUR AR

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD , , BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIA L MEMBER MA NO.56/AHD/2018 AY 2010-11 (ARISING OUT OF ./ I.T.A. NO.2123/AHD/2016) ( / ASSESSMENT YEAR : 2010-11) PRAVINSINH UDESINGH VAGHELA MOTA FALIA AT DUMAD TA. DIST. VADODARA 391 740 / VS. THE INCOME TAX OFFICER WARD-1(2)(2) VADODARA % ./ ./ PAN/GIR NO. : AIFPV 2461 B ( %( / APPLICANT ) .. ( )%( / RESPONDENT ) %(* / APPLICANT BY : SHRI PRAKASH THAKKUR, AR )%( +* / RESPONDENT BY : SHRI S.K. DEV, SR.DR ,- + / DATE OF HEARING 04/05/2018 ./01 + / DATE OF PRONOUNCEMENT 08/ 05 /2018 / O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION HAS BEEN FIL ED BY THE ASSESSEE PRAYING FOR RECALLING OF THE ORDER DATED 3 0/10/2017 PASSED BY ITAT AHMEDABAD SMC BENCH IN ITA NO.2123/AHD/2018 FOR THE ASSESSMENT YEAR 2010-11. MA NO.56/AHD/2018 (ARISING OUT OF ITA NO.2123/AHD/2016 PRAVINSINH UDESINGH VAGHELA VS.ITO ASST.YEAR 2010-11 - 2 - 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE-A PPLICANT HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON TH E DATE OF HEARING BEFORE THE LD.TRIBUNAL WHICH IS AS UNDER:- 1. IN THE DISMISSAL ORDER IT IS STATED THAT THE AP PELLANT WAS GIVEN NOTICES TWICE, AND NARRATES ON PAGE 2 OF THE ORDER THAT THE REGISTRY HAS ALREADY SENT IT AN RPAD NOTICE DATED 2 7.09.2017 FIXING DATE OF HEARING FOR TODAY I.E. 25.10.2017. THAT MEANS NOTICE IS GIVEN ONLY ONCE TO THE APPELLANT. 2. THE APPELLANT FURTHER STATES THAT HE HAS NOT RE CEIVED EVEN THIS NOTICE DATED 27.09.2017 ASKING HIM TO REMAIN PRESEN T THOUGH IT IS CLAIMED TO BE SERVED THROUGH RPAD. 3. THE LD.DR, ON THE OTHER HAND, HAS OBJECTED TO TH E REQUEST OF THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE FACTS A ND CIRCUMSTANCES OF THE CASE AND THE SUBMISSIONS OF THE LD.AR, WE AGREE WIT H THE CONTENTION MADE BY THE ASSESSEE THAT THERE WAS REASONABLE CAUS E FOR ASSESSEES FAILURE TO APPEAR BEFORE THE LD.TRIBUNAL ON THE DAT E OF HEARING ON 25.10.2017. ACCORDINGLY, WE RECALL THE ORDER DATED 30.10.2017 PASSED MA NO.56/AHD/2018 (ARISING OUT OF ITA NO.2123/AHD/2016 PRAVINSINH UDESINGH VAGHELA VS.ITO ASST.YEAR 2010-11 - 3 - BY THE SMC BENCH OF THE LD.ITAT AHMEDABAD IN ITA NO.2123/AHD/2016 FOR THE AY 2010-11. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 03/07/2018. SINCE THE DATE OF HEARING IS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEA RING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 08/ 05 /2018 SD/- SD/- ( ) ( ) ( PRADIPKUMAR KEDIA ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 08 / 05/2018 5 ..,,. ,../ T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPLICANT 2. )%( / THE RESPONDENT. 3. 67 8 / CONCERNED CIT 4. 8 ( ) / THE CIT(A)-5, VADODARA 5. 9:; ,7 , 7 1 , 6 / DR, ITAT, AHMEDABAD 6. ;=>- / GUARD FILE. / BY ORDER, )9 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD