Shri Rakesh Kantilal Mehta, Valsad V. The Dy.CIT, Valsad Circle, Valsad

MA 78/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2244 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-09-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 12-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIMESH YADAV SR DR
• Assessee Lawyers: H V VORA

Judgement Text

, , , , D, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, D BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) MA NO.78/AHD/2014 IN ITA NO.183/AHD/2012 [ASSTT.YEAR 2008-2009] SHRI RAKESH K. MEHTA 21-22, SHATABDI MARKET STATION ROAD, VALSAD 396 001. /VS. THE DCIT, VALSAD CIR.VALSAD. VALSAD. ( (( (-. -. -. -. / APPELLANT) ( (( (/0 /0 /0 /0-. -.-. -. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI H.V. VORA + 2 3 )/ REVENUE BY : SHRI NIMESH YADAV, SR.DR 5 2 &(*/ DATE OF HEARING : 5 TH SEPTEMBER, 2014 678 2 &(*/ DATE OF PRONOUNCEMENT : 12.9.2014 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: BY THIS MA, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL, IN THE APPEAL OF THE ASSESSEE IN ITA NO.183/AHD/2012 FOR 2008-09 DATED 3-2-014. 2. THE ASSESSEE HAS FILED AN AFFIDAVIT EXPLAINING T HE REASONS FOR NON- ATTENDANCE ON THE DATE OF HEARING BEFORE THE TRIBUN AL. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT IN THE INTEREST OF JUSTICE EX PARTE ORDER OF THE TRIBUNAL IN ITA NO.183/AHD/2013 FOR A.Y.2008 -09 DATED 3-2-2014 MA NO.78/AHD/2014 -2- MAY BE RECALLED. THE LEARNED DR HAS OPPOSED THE SU BMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FA CTS NARRATED IN THE AFFIDAVIT FILED BY THE ASSESSEE, WE ARE OF THE VIEW OF THAT THERE WERE SUFFICIENT REASONS FOR NON-ATTENDANCE ON THE PART O F THE ASSESSEE ON THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX PARTE ORDER OF THE TRIBUNAL IN ITA NO.183/AHD/2013 FOR A.Y.2008-09 DAT ED 3-2-2014 IS RECALLED. REGISTRY IS DIRECTED TO FIX THE APPEAL O F THE ASSESSEE IN DUE COURSE. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MA PREFERRED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD