Shri Pranesh Bhagvanbhai Sidhpura L/H of late Bhagvanbhai Laljibhai Sidhpura, Baroda V. The Income Tax Officer, Ward-2(2), Baroda

MA 99/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1575 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 15-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SHARMA
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER BHAGVANBHAI LALJIBHAI SIDHPURA, 4/1, CHANDRAVILLA SOCIETY, B/H SWETAPARK SOCIETY, MANJALPUR, VADODARA - 390010 PAN: AFOPS7959B (APPELLANT) VS THE IT O , WARD - 2(2) , BARO DA (RESPONDENT) REVENUE BY : S H RI VIKRAM SHARMA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 07 - 12 - 2 018 DATE OF PRONOUNCEMENT : 02 - 01 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE ASSESSEE HAS FILED THE MISCELLANEOUS APPLICATION AGAINST THE ORDER OF ITAT IN ITA NO. 2572/AHD/2014 ORDER DATED 18 - 09 - 2017 VIDE WHICH THE ABOVE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION . 2. VIDE THE ABOVE MISCELLANEOUS APPLICATION IT IS SUBMITTED THAT THE COMPLIANCE ON THE FIXED DATE OF HEARING COULD NOT BE MADE DUE TO DEMISE OF BROTHER OF THE LD. COUNSEL . M.A. NO. 99/AHD/201 8 (ARISING OUT OF I T A NO . 2572 / A HD/20 14 ) A SS ESSMENT YEAR 2010 - 11 M.A. NO. 99/AHD/2018 ( IN I.T.A NO. 2572 /AHD/20 14 ) A.Y. 2010 - 11 PAGE NO BHAGVANBHAI LALJIBHAI SIDHPURA VS. IT O 2 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. WE C ONSIDER THAT THERE IS A BONA FIDE CAUSE FOR NOT ATTENDING THE HEARING FIXED ON 08.09.2017 AS STATED ABOVE , THEREFORE, WE RECALL THE ORDER DATED 18 - 09 - 2017 AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 18 TH MARCH, 2019. NO FURTHER NOTICE O F HEARING WILL BE GIVEN TO THE BOTH THE PARTIES AS THEY HAVE BEEN INFORMED THE NEW DATE OF HEARING AT THE TIME OF APPELLATE PROCEEDINGS. ACCORDINGLY, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 02 - 01 - 201 9 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 02 /01/2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,