Shri Himanshu Rasikbhai Patel, Surat V. The Income Tax Officer, Ward-8(2), Surat

MA 69/AHD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5750 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 20-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER , .., MA NO. 69/AHD/2017 (ARISING OUT OF ITA NO. 1720/AHD/2013 ) ASSESSMENT YEAR : 2008-09 HIMANSHU RASIKLAL PATEL, 29, NEW DHARTI SOCIETY, KATARGAM AMROLI ROAD, KATARGAM, SURAT-395004 V/S . THE INCOME-TAX OFFICER, WARD-8(2), SURAT PAN NO. AIMPP 7491 C (APPLICANT) .. (RESPONDENT) ASSESSEE(S) BY : SHRI M.K. PATEL, AR REVENUE BY : SHRI MUDIT NAGPAL, SR DR ! # / DATE OF HEARING : 04.08.2017 ! # /DATE OF PRONOUNCEMENT : 04.08.2017 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF ASSESSEE, SEEKING FOR RECALLING THE ORDER DATED 05. 05.2016 PASSED BY THE TRIBUNAL IN ITA NO.1720/AHD/2013. 2. IT IS PLEADED IN THE APPLICATION THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE , BUT SOMEHOW HE FAILED TO COMMUNICATE THE NOTICE OF HEARING TO THE AUTHORI ZED REPRESENTATIVE FOR THE ASSESSEE AS HE WENT TO HIS NATIVE PLACE DUE TO THE DEATH OF A CLOSE FAMILY ASSOCIATE. ON ACCOUNT OF THIS BONA FIDE LAPSE, LD. COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL WHEN THE MATTE R WAS LISTED FOR HEARING. ON DUE CONSIDERATION OF THESE FACTS AND C IRCUMSTANCES, WE ARE MA NO. 69/AHD/201 7 HIMANSHU RASIKLAL PATEL VS. ITO AY 2008- 09 - 2 - SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT REASONS FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING. THEREFORE, WE RECALL THE ORDER DATED 05.05.2016 PASSED BY THE TRI BUNAL IN ITA NO.1720/AHD/2013. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 22 ND NOVEMBER 2017. NO FRESH NOTICE WILL BE ISSUED TO PARTIES AS THIS DATE HAS BEEN COMMUNICATED TO THEM IN THE OPEN COUR T. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 4 TH AUGUST, 2017 AT AHMEDABAD. SD/- SD/- (N.K. BILLAIYA) ACCOUNTANT MEMBER (RAJPAL YADAV ) JUDICIAL MEMBER AHMEDABAD; DATED, 04/08/2017 **BT **BT**BT **BT '# $# / COPY OF THE ORDER FORWARDED TO : 1. + / THE APPELLANT 2. ,-+ / THE RESPONDENT. 3. / 2 / CONCERNED CIT 4. 2 ( ) / THE CIT(A) 5. 5 ,/ , # / , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, TRUE COPY / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD