Dr. Lalitbhai Omprakash Arya, Baroda V. The Income Tax Officer, Ward-3(1), Baroda

MA 81/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2253 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-09-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 26-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Assessee Lawyers: P G SHAH

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD . .. . . . . . , , , , ! '# ! '# ! '# ! '#, , , , $ $ $ $ BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO. 81/AHD/2014 (ARISING OUT OF ITA NO. 879/AHD/2011) (ASSESSMENT YEAR 2006-07) DR. LALITBHAI OMPRAKASH ARYA C/O PRAKASH POLYTECHNIC & HOSPITAL, B/H. NEW BUS DEPOT, PADRA, VADODARA-391440. PAN: ACCPA7958F INCOME TAX OFFICER, WARD-3(1), VADODARA. APPELLANT / %& RESPONDENT/ '( %& REVENUE BY : SHRI V.K. SINGH, SR. DR ASSESSEE(S) BY : SHRI P.G. SHAH, AR !) * #+/ // / DATE OF HEARING : 05/09/2014 -./ * #+ / DATE OF PRONOUNCEMENT: 05//09/2014 0 0 0 0/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSE SSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO. 879/AH D/2011 DATED 03.02.2014. 2. IN THIS MISCELLANEOUS APPLICATION, IT IS THE SU BMISSION OF THE ASSESSEE THAT THE APPEAL OF THE ASSESSEE CAME T O BE DISMISSED ON THE DATE OF HEARING FIXED ON 03.02.2014 ON THE G ROUND OF NON- APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING. MA NO. 81/AHD/2014 (ITA NO. 879/AHD/2011) DR. LALITBHAI OMPRAKASH ARYA, VADODARA. AY 2006-07 - 2 - 3. THE ASSESSEE HAS FILED A DOCTORS CERTIFICATE T O THE EFFECT THAT THE ASSESSEE HAD MET WITH AN ACCIDENT AND WAS HOSPITALIZED ON 15.10.2010 AND DISCHARGED ON 21.10.2010 AND HAD BEE N ADVISED TO TAKE COMPLETE BED REST UP TO 8 TO 9 MONTHS. THEREF ORE, THE ASSESSEE COULD NOT CONTACT HIS CONSULTANT WHICH LED TO NON- APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING F IXED ON 03.02.2014. 4. WE FIND THAT THE EXPLANATION OF THE ASSESSEE IS A PLAUSIBLE ONE FOR NOT APPEARING ON THE DATE OF HEAR ING FIXED IN THE APPEAL. 5. THE DEPARTMENTAL REPRESENTATIVE HAD NO OBJECTIO N TO RECALLING THE ORDER DATED 03.02.2014 OF THE TRIBUNA L IN ITA NO. 879/AHD/2011 AND HEARING THE APPEAL ON MERITS. WE, THEREFORE, RECALL OUR ORDER DATED 03.02.2014 AND RESTORE THE A PPEAL BACK TO ITS ORIGINAL NUMBER. THE APPEAL IS FIXED FOR HEARING O N 05.11.2014. AS THE DATE OF HEARING WAS PRONOUNCED IN THE COURT IN THE PRESENCE OF BOTH THE PARTIES, NOTICE OF HEARING IS DISPENSED WI TH. THUS, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARI NG ON FRIDAY, THE 5 TH OF SEPTEMBER, 2014 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 05/09/2014 GHANSHYAM MAURYA, SR. P.S.