Sub Registrar, Ahmedabad V. The DIT (INCI), Ahmedabad

MA 64/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6530 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 26-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: P E JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SM C BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SUB - REGISTRAR - NAROL - 5, STATE GOVERNMENT DEPARTMENT, NEAR RAMJI MANDIR, KHOKHRA CHAR RASTA, KHOKHARA, AHMEDABAD PAN: ABKPT7208A (APPELLANT) VS THE D IRECTOR OF INC OME TAX (INCL) , GROUND FLOOR, ROOM NO. 10, AAYAKAR BHAVAN, AHMEDABAD - 380009 (RESPONDENT) REVENUE BY : S H RI SAURABH SINGH , SR. D . R. ASSESSEE BY: S H RI P.E. JAIN , A.R. DATE OF H EARING : 04 - 05 - 2 018 DATE OF PRONOUNCEMENT : 15 - 05 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARISES OUT OF TH E ORDER OF THE TRIBUNAL DATED 03.10 .2017. VIDE MISCELLANEOUS APPLIC ATION DATED 23 .02.2018 IT IS REPORTED THAT COMPLIANCE COULD NOT BE MADE ON THE DATE O F HEARING AS THE NOTICE OF HEARING WAS NOT SENT TO THE COUNSEL BECAUSE OF ITS MISPLACEMENT. IN VIEW OF ABOVE STATED FACTS AND CIRCUMSTANCES, THE LD. COUNSEL HAS REQUESTED TO RE C ALL THE CAPTIONED ORDER DATED 03.10 .2017 VIDE ITA NO . 222 4 / AHD/2 016 AND CONTENDED THAT ANOTHER OPPOR TUNITY OF HEARING IN THE MATTER BE PROVIDED TO DECIDE THE ISSUE ON MERITS BY GIVING A FRESH DATE OF HEARING. M.A. NO. 64 /A HD/2018 (ARISING OUT OF I T A NO . 2224 / A HD/20 16 ) A SSESSMENT YEAR 2014 - 15 M.A. 64 /AHD/2018 (IN I.T.A NO. 222 4 /AHD/20 16 ) A.Y. 2014 - 15 PAGE NO SUB. REGISTRAR - NAROL - 5, STATE GOVT.DEPARTMENT VS. D CIT (INCL) 2 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD . THUS, CONSIDERING THE ENTIRE F ACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE REASON FOR NON - ATTENDANCE ON THE DATE OF HEARING , WE SET ASIDE TH E ORDER OF THE TRIBUNAL DATED 03.10 .2017 AND RESTORE THE APPEAL FOR FRESH HEARING AND DIRECT THE REGISTRY TO FIX THE HEARING OF THI S APPEA L ON 16/08 /2018 . BOTH THE PARTIES HAVE BEEN INFORMED THE FRESH DATE OF HEARING , THEREFORE, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 3. IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 - 05 - 2018 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 15 /05 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,