Ishwarsingh Ramchandra Jangid, Ahmedabad V. The ITO, Ward-3(2)(7), Ahmedabad

MA 70/AHD/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2624 (ITAT-AHMEDABAD)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 29-09-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 08-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER MA No. 70/Ahd/2022 (Arising out of ITA No. 241/Ahd/2021) Assessment Year : 2010-11 Ishwarsingh Ramchandra Jangid, B-205, Mangal Maruti Residency, Nr. OM Shanti Nagar-2, Narol-Vatva Road, Vatva Daskroi, Ahmedabad PAN : AGGPJ 1665 C Vs Income Tax Officer, Ward 3(2)(7), Ahmedabad Applicant Respondent Assessee by : Shri Darshan Gandhi, Advocate Revenue by : Shri Satish Solanki, Sr. DR /Date of Hearing : 30/09/2022 /Date of Pronouncement: 30/09/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT: By this Miscellaneous Application, the assessee is seeking recall of the Tribunal’s order dated 13.07.2022 passed in ITA No. 241/Ahd/2021 ex-parte dismissing the appeal of the assessee for non-prosecution. 2. We have heard the arguments of both the sides and also perused the relevant material available on record. As submitted by the learned Counsel for the assessee, the appeal of the assessee being ITA No.241/Ahd/2021 was fixed for hearing before the Tribunal on 17.06.2022. However, considering that the SMC Bench to which the said appeal pertained was not to be functioned during the relevant week as per the constitution of Ahmedabad Benches, the assessee did not appear before the Tribunal on 17.06.2022. Since this submission made by the assessee is duly supported by the relevant copy of the constitution of Ahmedabad Benches as well as the affidavit filed by the assessee affirming the relevant facts on oath, we are satisfied that there was sufficient cause for the non-appearance of the assessee on 17.06.2022 when the appeal was fixed for hearing before the Tribunal. We, therefore, recall the ex-parte order dated 13.07.2022 passed by the Tribunal MA No. 70/Ahd/2022 Ishwarsingh Ramchandra Jangid Vs. ITO AY : 2010-11 2 dismissing the appeal of the assessee for non-prosecution keeping in view the proviso to Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963 and restore the appeal of the assessee to its original number. The Registry is directed to fix the same for hearing on 13 th October, 2022 as announced in the open Court and taken note of by the learned representatives of both the sides. 3. In the result, the Miscellaneous Application is allowed. Order pronounced in the open Court on 30 th September, at Ahmedabad. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 30/09/2022 *Bt /Copy of the Order forwarded to : 1. ! / The Appellant 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Ahmedabad, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Ahmedabad 1. Date of dictation- ...30.09.2022 – one page dictation pad attached...... 2. Date on which the typed draft is placed before the Dictating Member ...30.09.2022 ............ Other member.... 30.09.2022 .... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...30.09.2022 ............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement.. 30.09.2022 5. Date on which the file goes to the Bench Clerk....30.09.2022 ............ 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................