Shri Rasikbhai Bhikhabhai Patel, Ahmedabad V. ITO, Ward-6(1)(1), Ahmedabad

MA 95/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2251 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 02-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIDYUT TRIVEDI
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.95/AHD/2020 (IN ITA NO. 1005/AHD/2018) (ASSESSMENT YEAR: 2013-14) RASIKBHAI BHIKHABHAI PATEL 79, AJAY TENAMENTS, VASTRAL ROAD, AMRAIWADI, AHMEDABAD-380026 VS. ITO, WARD-6(1)(1), AHMEDABAD [ PAN NO. ACPPP9109E ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI PRITESH SHAH, A.R. RESPONDENT BY : SHRI VIDYUT TRIVEDI , SR. D.R. DATE OF HEARING 16/10/2020 DATE OF PRONOUNCEMENT 02/12/2020 O R D E R PER MS. MADHUMITA ROY - JM: THE ASSESSEE BEFORE US HAS DRAWN THIS APPLICATION F OR RECALLING OF THE ORDER DATED 21.01.2020 WHEREBY AND WHEREUNDER THE MATTER WAS DISMISSED FOR DEFAULT, SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE. 2. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD S ALONG WITH THE APPLICATION UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 (H EREINAFTER REFERRED AS TO THE ACT) FOR ASSESSMENT YEAR 2013-14 FROM WHICH IT APP EARS THAT THE REPRESENTATIVE OF THE ASSESSEE COULD NOT APPEAR BEFORE US AT THE TIME OF THE HEARING OF THE MATTER AS HE WAS SUFFERING FROM FEVER, COLD, COUGH. HE HAS ALSO UNDERGONE MEDICAL CHECKUP. THE PLEA TAKEN BY THE ASSESSEE FOR RECALLING OF THE APP LICATION SEEMS TO BE GENUINE AND - 2 - MA N O.95/AHD/2020(IN ITA NO.1005/A/18) RASIKBHAI BHIKHABHAI PATEL VS. ITO ASST.YEAR 2013-14 HENCE ALLOWED. THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR HEARING UPON NOTICE TO THE PARTIES IN DUE COURSE. 3. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 02/12/2020 SD/- SD/- (AMARJIT SINGH) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 02/12/2020 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 01/12/2020. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02/12/2020 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 02 /12/2020 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 02 /12/2020 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 02/12/2020 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER