Shri Mansingh S. Chaudhary, Gandhinagar V. The Income Tax Officer, Ward- 3, Gandhinagar

MA 91/AHD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5649 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 08-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, VICE-PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISC. APPLICATION NO.91/AHD/2017 IN ./ ITA.NO.1576/AHD/2013 / ASSTT. YEAR: 2008-09 MANSINGH S. CHAUDHARY PROP: GEETA STORES PLOT NO.231 GUJARAT HOUSING BOARD SECTOR 30 GANDHINAGAR. VS. THE ITO, WARD - 3 GANDHINAGAR. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : SHRI M.K. PATEL, CA REVENUE BY : SHRI K. MADHUSUDAN, SR.DR / DATE OF HEARING : 02/06/2017 / DATE OF PRONOUNCEMENT: 02/06/2017 / O R D E R PER PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER: PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE ASSESSEE SEEKING RECALL OF TRIBUNALS ORDER DATED 28.10.2016 IN ITA NO.1576 /AHD/2013, WHICH WAS DISMISSED FOR WANT OF PROSECUT ION. 2. IT IS PLEADED IN THE APPLICATION THAT WHEN THIS CASE WAS CALLED OUT IN THE COURT FOR HEARING, THE ASSESSEES REPRESENTATIVE WA S ARGUING IN SOME OTHER MATTERS BEFORE BENCH A, AND BEFORE ANYBODY COULD MENTION TO HIM ABOUT MA NO.91/AHD/2017 2 THE CASE BEING CALLED OUT IN D BENCH FOR HEARING, THE ABOVE APPEAL WAS HEARD AND DISMISSED FOR WANT OF PROSECUTION. IT IS PRAYED THAT THIS BEING GENUINE REASON FOR NON-ATTENDANCE THE IMPUGNED ORDE R MAY BE RECALLED AND ASSESSEE MAY BE GIVEN FRESH OPPORTUNITY TO REPRESEN T ITS CASE. 3. AFTER CONSIDERING EXPLANATION OF THE ASSESSEE, W E ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NON- APPEARANCE BEFORE THE TRIBUNAL, WHEN ITS APPEAL WAS CALLED OUT FOR HEARIN G. THEREFORE, WE RECALL ORDER OF THE TRIBUNAL DATED 28.10.2017 IN ITA NO.15 76 /AHD/2013 AND RESTORE IT TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTE D TO LIST THE APPEAL FOR HEARING ON 16 TH AUGUST, 2017. NO FRESH NOTICE IS REQUIRED TO BE I SSUED TO BOTH THE PARTIES, AS NEXT DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT. 4. IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 2 ND JUNE, 2017 AT AHMEDABAD. SD/- (R.P. TOLANI) VICE-PRESIDENT SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER AHMEDABAD; DATED 02/06/2017 -./0121/ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $%& '' , / DR, ITAT, 6. &)* + / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD