Rajni M.Patel, Ahmedabad v. The Dy.CIT.,Circle-9,, Ahmedabad

MA 226/AHD/2010 | misc
Pronouncement Date: 11-03-2011 | Result: Allowed

Appeal Details

RSA Number 22620524 RSA 2010
Bench Ahmedabad
Appeal Number MA 226/AHD/2010
Duration Of Justice 4 month(s) 17 day(s)
Appellant Rajni M.Patel, Ahmedabad
Respondent The Dy.CIT.,Circle-9,, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 11-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 11-03-2011
Assessment Year misc
Appeal Filed On 25-10-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH (BEFORE S/SHRI G.D. AGARWAL VICE-PRESIDENT AND T.K. SHARMA JUDICIAL MEMBER) MA NO.226/AHD/2010 IN IT(SS)A NO.31/AHD/2010 [BLOCK PERIOD 01.04.1985 TO 31.3.1995 & 01.04.1995 TO 21.9.1995] M/S.RAJNIKANT M. PATEL 23/234 SABANDH TWINS BEHIND GURUDWARA THALTEJ AHMEDABAD. VS. DCIT CIR.9 AHMEDABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI DIPAK SONI REVENUE BY : SHRI K. MADHU SUDAN O R D E R PER G.D. AGARWAL VICE-PRESIDENT : BY THIS MISC. APPLICATION THE ASSESSEE HAS REQUESTED FOR RECALLING THE ORDER OF T HE ITAT PASSED IN IT(SS)A.NO.31/AHD/2008. 2. AT THE TIME OF HEARING BEFORE US IT WAS STATED BY THE ASSESSEES COUNSEL THAT THE APPEAL WAS FIXED FOR HEARING BEFORE ITAT O N 27-9-2010. HOWEVER BY MISTAKE HE HAD NOTED THE DATE IN HIS DIARY AS 29-9- 2010 AND THEREFORE COULD NOT APPEAR ON 27-9-2010. HE ALSO STATED THAT THE ASSES SEE IS INTERESTED IN PROSECUTING THE APPEAL AND IF ONE MORE OPPORTUNITY IS ALLOWED THE ASSESSEE WILL MAKE PROPER REPRESENTATION IN THIS MATTER. THE LEA RNED DR ON THE OTHER HAND RELIED UPON THE ORDER OF THE ITAT. CONSIDERING TH E FACTS AND CIRCUMSTANCES OF THE CASE AND ARGUMENTS OF BOTH THE SIDES WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM APPEARING BE FORE THE ITAT ON THE DATE OF HEARING I.E. 29-9-2010. WE THEREFORE RECALL THE ORDER DATED 27-9-2010 OF THE ITAT IN IT(SS)NO.31/AHD/2010 AND DIRECT THE REGISTR Y TO RE-FIX THE APPEAL FOR HEARING AFRESH ON 26 TH MAY 2011. 3. IN RESULT THE MA FILED BY THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN OPEN COURT ON 11TH MARCH 2011 SD/- SD/- (T. K. SHARMA) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 11-03-2011 MA NO.226/AHD/2010 -2- C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR ITAT. BY ORDER DR/AR ITAT AHMEDABAD