Shri Manish Raichand Shah, Ahmedabad V. The CIT-3, Ahmedabad

MA 74/AHD/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4041 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 09-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PF JAIN
• Keywords: Rectification of order; Reasonable cause

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 74/AHD/2018 ( IN I.T.A. NO. 1512/AHD/2015 AY 2010-11 ) SHRI MANISH RAICHAND SHAH BUNGLOW NO.A-046, ARYAMAN CO-OP. HOUSING SOCIETY LTD., RLY. CROSSING ROAD, AT. SHILAJ, TAL.DASKROI, DIST. AHMEDABAD 380 058 / VS. THE PR. COMMISSIONER OF INCOME TAX -3 C-411, PRATYAKSH KAR BHAWAN, AMBAWADI, AHMEDABAD / / PAN/GIR NO. : AVUPS3273N ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI P. F. JAIN, A.R. / RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. / DATE OF HEARING 05/10/2018 !'# / DATE OF PRONOUNCEMENT 10/10/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF ORDER DATED 29.08.2017 PASSED BY THE TRIBUNAL UNDER S. 254(1) OF THE ACT. 2. THE ASSESSEE VIDE ITS APPLICATION DATED 09.03.20 18 CONTENDED THAT THE APPEAL FILED BY HIM HAS BEEN DISMISSED ON ACCOUNT OF NON- ATTENDANCE OF HEARING FIXED ON 22.08.2017 BY APPLYI NG 38 ITD 320 M.A. NO. 74/AHD/18 [SHRI MANISH R. SHAH VS. PR.CIT] - 2 - (DELHI). HE WAS INFORMED ON JANUARY 2018 BY AO TO WHOM THIS ORDER HAS BEEN SERVED. INADVERTENTLY, HE DID NOT INTIMAT E TO THE REGISTRY ABOUT HIS NEW ADDRESS. NOW, HE HAS SHIFTED FROM T HE PREVIOUS ADDRESS GIVEN IN THE APPEAL MEMO. HIS PRESENT ADDRESS IS A S UNDER: BUNGLOW NO.A-046, ARYAMAN CO-OP. HOUSING SOCIETY LTD., RLY. CROSSING ROAD, AT. SHILAJ, TAL.DASKROI, DIST. AHMEDABAD 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED THAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'A' PASSED IN ITA NO. 1512/AHD /2015 DATED 29/08/2017(SUPRA) AND DIRECT THE REGISTRY TO FIX TH E APPEAL FOR FRESH HEARING ON 10/12/2018 IN CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE, FORMAL NOTICE OF HEARING IS DISPENSED WI TH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 10/10/2018 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 0/10/2018 M.A. NO. 74/AHD/18 [SHRI MANISH R. SHAH VS. PR.CIT] - 3 - 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56)