Shri Hiren Revabhai Patel,, Visnagar v. The Income Tax Officer, Patan Ward-3, Mehsana

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI ACCOUNTANT MEMBER MA NO.124/AHD/2013 (ARISING OUT OF ITA NO.2561/AHD/2012 A.YS. 2008-09 1.HIREN REVABHAI PATEL UMA MARKET OPP. S.T. BUS STAND VISNAGAR-384315 PAN: ABOPP 6064G VS INCOME TAX OFFICER PATAN WARD 4(3) MEHSANA. (APPELLANT) (RESPONDENT) MA NO.125/AHD/2013 (ARISING OUT OF ITA NO.2562/AHD/2012 A.YS. 2008-09 2.HIREN REVABHAI PATEL (HUF) 10 ALKA SOCIETY VISNAGAR- 384315 PAN: AAEHP 8425L VS INCOME TAX OFFICER PATAN WARD 4(3) MEHSANA. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI KC MATHEWS SR.D.R. ASSESSEE(S) BY : SHRI ANKIT TALSANIA AR / DATE OF HEARING : 18/10/2013 / DATE OF PRONOUNCEMENT: 18/10/2013 / O R D E R PER SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER : BY THESE TWO M.AS. THE ASSESSEE HAS REQUESTED FOR RECALL OF THE EX- PARTE ORDER OF THE TRIBUNAL IN ITA NOS.2561 & 2562/ AHD/2012 DATED 26.03.2013. 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING AS THERE WAS A BONA FIDE MISTAKE DUE TO NON-SERVICE MA NOS. 124 & 125/AHD/2013 IN ITA NOS.2561 & 2562/A HD/2012 HIRENBHAI REVABHAI PATEL. VS. ITO MEHSANA. FOR A.Y. 2008-09 - 2 - OF NOTICE AND NO INFORMATION REGARDING THE CORRECT DATE OF HEARING BEFORE THE TRIBUNAL. THE LD. DR HAS OBJECTED TO THE REQUES T OF THE ASSESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FAC TS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARN ED COUNSEL FOR THE ASSESSEE WE ARE OF THE VIEW THAT THERE WAS SUFFICI ENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY THE EX- PARTE ORDER OF THE TRIBUNAL IN ITA NOS.2561 & 2562/ AHD/2012 DATED 26.03.2013 IS RECALLED. THE DATE OF HEARING IS ANNO UNCED IN THE OPEN COURT AS 18.12.2013. THERE IS NO NECESSITY FOR SERV ING SEPARATE NOTICE FOR DATE OF HEARING ON THE PARTIES. WE DIRECT ACCORDING LY. 4. IN THE RESULT BOTH THE M.AS. OF THE ASSESSEE AR E ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED HEREINABOVE. SD/- SD/- (ANIL CHATURVEDI) (MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 18/10/2013 PRABHAT KR. KESARWANI SR. P.S. TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III AHMEDABAD 5. / DR ITAT AHMEDABAD 6. / GUARD FILE. / BY ORDER / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD