Smt. Devangi Alias Rupa Dipak Panchal, Ahmedabad V. The Dy.CIT, Central Circle-1(3), Ahmedabad

MA 58/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1948 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 04-07-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 09-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: D K PARIKH
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD .., ! ! ! ! ' #$, BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.58/AHD/2014 - AY 2006-07 (IN (SS) !./ IN I.T(SS).A. NO.493/AHD/2010 AY 2006-07) SMT.DEVANGI ALIAS RUPA DIPAK PANCHAL 28, SAKET SOCIETY NR.TAKSHASHILA FLATS VASTRAPUR AHMEDABAD / VS. THE DCIT CENTRAL CIRCLE-1(3) AHMEDABAD & !./'( !./ PAN/GIR NO. : ABOPP 7151 Q ( APPLICANT ) .. ( )*&+ / RESPONDENT ) ASSESSEE BY : SHRI D.K. PARIKH, A.R. REVENUE BY : SHRI O.P.BATHEJA, SR.DR ' , - $. / / / / DATE OF HEARING : 04/07/2014 /01 - $. / DATE OF PRONOUNCEMENT : 04/07/2014 2 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE PRAYING THEREIN INTER-ALIA RECALLING THE ORDER DATED 12/11/ 2013 PASSED BY THE ITAT C BENCH, AHMEDABAD IN IT(SS)A NO.493/AHD/201 0 FOR AY 2006-07. 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE COUNSEL WAS OUT OF STATION AND COULD NOT APPEAR, THEREFORE VAKALATNAMA FILED IN HIS FAVOUR REMAINED IN THE OFFICE OF THE COUNSEL. AN AFFIDAVI T DATED 12/05/2014 OF THE ASSESSEE HAS BEEN FILED AND ALSO AN AFFIDAVIT D ATED 14/06/2014 IS MA NO.58/AHD/2014 (IN IT(SS)A NO.493/AHD/2010) SMT.DEVANGI ALIAS RUPA DIPAK PANCHAL VS. DCIT ASST.YEAR 2006-07 - 2 - FILED ON BEHALF OF SHRI HASIT DILIP DAVE. THE LD. SR.DR OPPOSED THE APPLICATION. 3. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE CO NSIDERED VIEW THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE ON 12 /11/2013. THEREFORE, TRIBUNAL ORDER DATED 12/11/2013 PASSED I N IT(SS)A NO.493/AHD/2010 FOR AY 2006-07 TITLED AS SMT. DEVA NGI ALIAS RUPA DIPAK PANCHAL VS. THE DCIT IS HEREBY RECALLED AND THE ASSESSEES APPEAL IT(SS)A NO.493/AHD/2010 FOR AY 2006-07 IS FI XED FOR HEARING ON 20/08/2014 . DATE OF HEARING OF THE APPEAL IS PRONOUNCED IN T HE OPEN COURT AND THE RESPECTIVE REPRESENTATIVE OF THE PART IES HAVE NOTED THE SAME. THEREFORE, THE REGISTRY IS DIRECTED TO FIX T HE HEARING OF THE APPEAL ON 20/08/2014 . 4. IN THE LIGHT OF THE ABOVE, MISCELLANEOUS APPLICA TION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 04/07/2014 SD/- SD/- ( .. ) (' #$) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDI CIAL MEMBER 5..., .../ T.C. NAIR, SR. PS 2 - )$6 761$ 2 - )$6 761$ 2 - )$6 761$ 2 - )$6 761$/ COPY OF THE ORDER FORWARDED TO : 1. &+ / THE APPLICANT. 2. )*&+ / THE RESPONDENT. 3. !! $ '8 / CONCERNED CIT. 4. '8() / THE CIT(A)-III, AHMEDABAD 5. 6 #9 )$ , , / DR, ITAT, AHMEDABAD 6. 9:; <, / GUARD FILE. 2' 2' 2' 2' / BY ORDER, *6$ )$ //TRUE COPY// = == =/ // / !' !' !' !' ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD