Ranjanaben Mukeshbhai Patel, Mumbai V. DCIT, Circle-2, , Bhavnagar

MA 7/AHD/2021

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2038 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 02-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: HI RE N J. TR IV E DI

Judgement Text

, ‘SMC’ । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR MISCELLANEOUS APPLICATION No. 07/Ahd/2021 (in ITA No. 1714/Ahd/2018) ( Assess ment Ye ar : 2015-16) Ra nj an ab en M uk e sh bh ai Pat el Pl ot No .2 , 90 1, S hi vli ng 10 t h Ro ad J VP D Sc he me, Vil le P ar le (E as t) , Mu mb ai , Ma har as ht ra 4 00 05 6 / V s . Th e Dy .C IT Cir cl e -2, B ha vn ag ar / /P A N / G IR N o . : A E O P P 1 3 8 4 G ( Appellant) . . ( / Respondent) /Appellant by : Sh ri Hi re n J. Tr iv e di, A .R . / Respondent by : Shri Dinesh Singh, Sr. D.R. D a t e o f H e a r i n g 18/02/2022 !"# /D a t e o f P r o n o u n c e m e n t 03/03/2022 ORDER PER MAHAVIR PRASAD, JM: This miscellaneous application has been filed by the assessee under s.254(2) of the Act against the Tribunal order dated 13.03.2020 to recall the impugned ex parte order. MA No. 07/Ahd/2021 [Ranjanaben M. Patel vs. DCIT] AY 2015-16 - 2 - 2. Assessee has stated that Tribunal has dismissed the appeal of the assessee ex parte as none could appear before the Tribunal. Therefore, on the basis of material available and hearing the learned D.R., the Tribunal passed order on 13.03.2020, wherein Tribunal has confirmed the order of the learned CIT(A) as there was neither anyone appeared on behalf of the assessee nor written submissions were filed by the assessee. Since, the assessee has wasted precious time of the Tribunal, therefore, we impose a cost of Rs.10,000/-. Same to be deposited with the Gujarat Bar Council, Ahmedabad within 60 days from the receipt of this order and learned AR Shri Hiren J. Trivedi has agreed for cost imposed by the Tribunal. In view of the above, after imposing a cost of Rs.10,000/-, we recall our dated 13.03.2020 and direct the Registry to re-fix this matter as per law under intimation to both the parties. 3. In the result, the miscellaneous application filed by the Assessee is allowed. Sd/- Sd/- (ANNAP UR NA GUP TA) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 03/03/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $ / Revenue 2 द / Assessee ' ( )* + / Concerned CIT 4 + - / CIT (A) . / 0 1 2 2 )*3 )* #3 45द ( द / DR, ITAT, Ahmedabad 6 1 78 9 / Guard file. By order/ द श 3 उ / 4 )* #3 45द ( द । This Order pronounced in Open Court on 03/03/2022