Shri Jitendra Ambalal Patel, Ahmedabad V. The Income Tax Officer, Ward-3, Mehsana

MA 72/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6541 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 07-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD , , BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIA L MEMBER MA NO.72/AHD/2018 AY 2012-13 (ARISING OUT OF ./ I.T.A. NO.649/AHD/2015) ( / ASSESSMENT YEAR : 2012-13) SHRI JITENDRA AMBALAL PATEL C/O. A.P. SANDESARA & CO., CHARTERED ACCOUNTANTS 104, MAURYA COMPLEX NR.C.U. SHAH COLLEGE OFF. ASHRAM ROAD AHMEDABAD / VS. THE INCOME TAX OFFICER WARD-3 MEHSANA % ./ ./ PAN/GIR NO. : ABUPP 1777 G ( %( / APPLICANT ) .. ( )%( / RESPONDENT ) %(* / APPLICANT BY : SHRI A.P. SANDESARA, AR )%( +* / RESPONDENT BY : SHRI S.K. DEV, SR.DR ,- + / DATE OF HEARING 04/05/2018 ./01 + / DATE OF PRONOUNCEMENT 08/ 05 /2018 / O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION HAS BEEN FIL ED BY THE ASSESSEE PRAYING FOR RECALLING OF THE ORDER DATED 1 0/10/2017 PASSED BY MA NO.72/AHD/2018 (ARISING OUT OF ITA NO.649/AHD/2015) SHRI JITENDRA AMBALAL PATEL VS.ITO ASST.YEAR 2012-13 - 2 - ITAT AHMEDABAD SMC BENCH IN ITA NO.649/AHD/2015 F OR THE ASSESSMENT YEAR 2012-13. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE-A PPLICANT HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON TH E DATE OF HEARING BEFORE THE LD.TRIBUNAL WHICH IS AS UNDER:- 2. THAT AT THE OUTSET ITSELF THE APPELLANT MOST H UMBLY WISHES TO APPRISE YOUR HONOURS THAT THE FACTS THAT THE APPEL LANT IS INTERESTED, KEEN AND DESIROUS TO PROSECUTE HIS APPEAL UNDER CON SIDERATION AND FURTHER HE IS INTERESTED TO ASSIST THE HONBLE TRIB UNAL IN PROPER MANNER. 3. THE APPELLANT WAS PREVENTED BY BONA-FIDE AND SU FFICIENT REASONS FOR THE DEFAULT UNDER CONSIDERATION AS ON D ATE OF HEARING ON 27.09.2017, ADJOURNMENT REQUEST WAS FILED FOR HEAR ING ON 28.09.2017. THAT JUNIOR OF MY A.R. HAD ATTENDED ON THE DATE OF HEARING, ON 28.09.2017 AND IT WAS INFORMED TO US TH AT HEARING HAS BEEN ADJOURNED TO 04.03.2018. IT SEEMS THAT THERE MAY BE MISTAKE IN NOTING DOWN THE DATE OF NEXT HEARING BY THE PERS ON ATTENDING THE ADJOURNMENT REQUEST ON HEARING DATE. 3. THE LD.DR, ON THE OTHER HAND, HAS OBJECTED TO TH E REQUEST OF THE ASSESSEE. MA NO.72/AHD/2018 (ARISING OUT OF ITA NO.649/AHD/2015) SHRI JITENDRA AMBALAL PATEL VS.ITO ASST.YEAR 2012-13 - 3 - 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE FACTS A ND CIRCUMSTANCES OF THE CASE AND THE SUBMISSIONS OF THE LD.AR, WE AGREE WIT H THE CONTENTION MADE BY THE ASSESSEE THAT THERE WAS REASONABLE CAUS E FOR ASSESSEES FAILURE TO APPEAR BEFORE THE LD.TRIBUNAL ON THE DAT E OF HEARING ON 04.10.2017. ACCORDINGLY, WE RECALL THE ORDER DATED 10.10.2017 PASSED BY THE SMC BENCH OF THE LD.ITAT AHMEDABAD IN ITA NO.649/AHD/2015 FOR THE AY 2012-13. THE REGISTRY I S DIRECTED TO FIX THE APPEAL FOR HEARING ON 03/07/2018. SINCE THE DATE OF HEARING IS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEA RING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 08/ 05 /2018 SD/- SD/- ( ) ( ) ( PRADIPKUMAR KEDIA ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 08/ 05/2018 5 ..,,. ,../ T.C. NAIR, SR. PS MA NO.72/AHD/2018 (ARISING OUT OF ITA NO.649/AHD/2015) SHRI JITENDRA AMBALAL PATEL VS.ITO ASST.YEAR 2012-13 - 4 - !'#' / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPLICANT 2. )%( / THE RESPONDENT. 3. 67 8 / CONCERNED CIT 4. 8 ( ) / THE CIT(A)-GANDHINAGAR, AHMEDABAD 5. 9:; ,7 , 7 1 , 6 / DR, ITAT, AHMEDABAD 6. ;=>- / GUARD FILE. / BY ORDER, )9 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 05.5.18 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 05.5.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.8.5.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8.5.18 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER