Shri Girish Kumar Ramanlal Vyas, Ahmedabad V. Income Tax Officer, Ahmedabad

MA 92/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4836 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 26-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BHAVESH SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER. M.A. NO. 92 /AHD/2015 [IN ITA NO.2387/AHD/2012] (ASSESSMENT YEAR:2009-10) SHRI GIRISHKUMAR RAMANLAL VYAS C/O. SADHI EMPORIUM, NARODA NAGRIK BANK, NR. HANUMAN TEMPLE, NARODA, AHMEDABAD APPELL ANT VS. INCOME-TAX OFFICER, WARD 3(4), AHMEDABAD RESPONDENT PAN: ABTPV5929R / BY ASSESSEE : SHRI BHAVESH SHAH , A.R. /BY REVENUE : SHRI JAMES KURIAN, SR. D.R. /DATE OF HEARING : 07.10.2016 /DATE OF PRONOUNCEMENT : 17 .10.2016 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION FILED UND ER SECTION 254(2) OF THE ACT SEEKS TO RECALL TRIBUNALS ORDER DATED 0 9.06.2015 DISMISSING THE MAIN CASE FOR NON PROSECUTION. 2. WE HAVE HEARD BOTH THE PARTIES. CASE FILE PERUS ED. IT EMANATES FROM THE CASE RECORD THAT THIS TRIBUNAL TOOK NOTE OF THE RPAD ISSUED TO THE ASSESSEE M.A. NO.92/AHD/2015 (SHRI GIRISHKUMAR R. VYAS VS. I TO) A.Y. 2009-10 - 2 - BEFORE PASSING THE ORDER SOUGHT TO BE RECTIFIED. T HE ASSESSEE PLEADS IN THE INSTANT APPLICATION THAT HE HAD IN FACT ENGAGED A C OUNSEL FOR THE TRIBUNALS HEARING WHO DID NOT APPEAR RESULTING IN DISMISSAL O F THE MAIN APPEAL. LD. DEPARTMENTAL REPRESENTATIVE FAILS TO REBUT ALL THES E SOLEMN AVERMENTS. WE DEEM IT APPROPRIATE IN THE LARGER INTEREST OF JUSTI CE THAT THE ASSESSEE DESERVES ONE MORE EFFECTIVE OPPORTUNITY OF HEARING SO AS TO GET ADJUDICATION OF HIS GRIEVANCE ON MERITS. WE ACCORDINGLY FIX DATE OF HE ARING IN THE MAIN CASE AS 10.01.2017. BOTH PARTIES HAVE NOTED DOWN THE SAME. THE REGISTRY SHALL NOT SEND ANY SEPARATE NOTICE OF HEARING. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION SUCCEE DS IN THE TERMS INDICATED HEREINABOVE. [PRONOUNCED IN THE OPEN COURT ON THIS THE 17 TH DAY OF OCTOBER, 2016.] SD/- SD/- (AMARJIT SINGH) (S. S . GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 17/10/2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 / GUARD FILE. BY ORDER / . // . /0