Shri Usha Girish Shah, Ahmedabad V. The Income Tax Officer, Ward-7(1), Ahmedabad

MA 83/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2213 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 27-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND SR DR

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.83/AHD/2014 IN ITA NO.215/AHD/2012 [ASSTT.YEAR : 2008-2009] USHA GIRISH SHAH C/O. MAYUR SHAH & ASSOCIATES CHARTERED ACCOUNTANTS 21, KAJAL KIRAN, 11/B, SHRIMALI SOCIETY OPP: JAIN TEMPLE, NAVRANGPURA AHMEDABD 380009. /VS. ITO, WARD-7(1) AHMEDABAD. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI SAKAR SHARMA + 2 3 )/ REVENUE BY : SHRI ROOP CHAND, SR.DR 5 2 &(*/ DATE OF HEARING : 1 ST AUGUST, 2014. 678 2 &(*/ DATE OF PRONOUNCEMENT : 1 ST AUGUST, 2014 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: BY THIS MISC. APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL IN THE CASE OF THE ASSESEE FOR THE ASSTT.YEAR 2008- 09 IN ITA NO.215/AHD/2012 DATED 3.2.2014. MA NO.38/AHD/2014 -2- 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE IS AGED WIDOW LADY AND WAS LEAVING WITH HER SON IN DUB AI AND WAS NOT PRESENT IN INDIA AT THE RELEVANT TIME, AND THEREFOR E, THE FAULT OF NOT ATTENDING ON THE DATE OF HEARING WAS DUE TO SUFFICI ENT REASONS. HE SUBMITTED THAT THE ASSESSEE HAS FILED AN AFFIDAVIT TO THIS EFFECT BEFORE THE TRIBUNAL. THE LEARNED DR HAS OPPOSED THE SUBMISSIO NS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE CONTENTS OF THE MA PREFERRED BY THE ASSESSEE AND ALSO THE CONTE NTS OF THE AFFIDAVIT OF THE ASSESSEE DATED 16.5.2014. IN THE FACTS OF THE CASE, AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT REASON FOR NOT A TTENDING ON THE DATE OF HEARING BEFORE THE TRIBUNAL, AND ACCORDINGLY, THE EX PARTE ORDER OF THE TRIBUNAL DATED 3.2.2014 IN THE ABOVE CASE FOR A.Y.2 008-09 IN ITA NO.215/AHD/2012 IS RECALLED AND THE DATE OF HEARING ANNOUNCED IN THE OPEN COURT AS 15 TH SEPTEMBER, 2014, AND THE SERVICE OF NOTICE OF DATE OF HEARING ON BOTH THE PARTIES HAS BEEN DISPENSED WITH . 4. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARI NG ON THE DATE MENTIONED 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.