Shri Gyanchand M. Bardia, Ahmedabad v. The Income Tax Officer, Ward - 1(2)(2),, Ahmedabad

MA 364/AHD/2019 | 2014-2015
Pronouncement Date: 05-03-2021 | Result: Allowed

Appeal Details

RSA Number 36420524 RSA 2019
Assessee PAN ACWPB6217G
Bench Ahmedabad
Appeal Number MA 364/AHD/2019
Duration Of Justice 1 year(s) 3 month(s) 5 day(s)
Appellant Shri Gyanchand M. Bardia, Ahmedabad
Respondent The Income Tax Officer, Ward - 1(2)(2),, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 05-03-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 05-03-2021
Assessment Year 2014-2015
Appeal Filed On 28-11-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED ACCOUNTANT MEMBER & MS. MADHUMITA ROY JUDICIAL MEMBER M.A. NO.364/AHD/2019 (IN ITA NO. 2244/AHD/2017) (ASSESSMENT YEAR: 2014-15) SHRI GYANCHAND MULCHAND BARDIA BARDIA MANSION KAPASIA BAZAR KALUPUR AHMEDABAD-380002 VS. ITO WARD-1(2)(2) AHMEDABAD [ PAN NO. ACWPB6217G ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI RAJESH C. SHAH A.R. RESPONDENT BY : SHRI LALIT P. JAIN SR. D.R. DATE OF HEARING 05/03/2021 DATE OF PRONOUNCEMENT 05/03/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPLICATION FILED BY THE ASSESSEE IS FO R RESTORATION OF THE APPEAL WHICH WAS DISMISSED FOR DEFAULT SINCE NONE APPEARED ON 02.07.2019 ON BEHALF OF THE APPELLANT. 2. THE EXPLANATION GIVEN BY THE APPELLANT FOR NOT B EEN ABLE TO APPEAR BEFORE THE LD. TRIBUNAL ON BEHALF OF THE ASSESSEE IS AS FOLLOW S:- 3. THE APPELLANT HAD RECEIVED THE NOTICE OF HEARIN G FOR 24-5-2019 BUT UNFORTUNATELY THERE WAS NO SITTING OF THE BENCH ON THE SAME DATE DUE TO SUM MER VACATION OBSERVED FROM 20TH MAY 2019 TO 31ST MAY 2019. THEREAFTER THE APPELLANT HAD NO T RECEIVED THE NOTICE OF HEARING FIXING THE HEARING ON 2-7-2019 AND THEREFORE THE AUTHORISED REPRESENTATIVE SHRI RAJESH C. SHAH C.A. COULD NOT ATTEND THE SAME. THE AUTHORISED REPRESENT ATIVE IS ALSO NOT A REGULAR VISITOR OF THE TRIBUNAL AND THEREFORE HE HAD NO SUCH INSTRUCTION TOO. AS THE APPELLANT WAS NOT SERVED THE - 2 - MA N O.364/AHD/2019(IN ITA NO.2244/A/17) SHRI GYANCHAND MULCHAND BARDIA VS. ITO ASST.YEAR 2014-15 NOTICE OF HEARING AND AS THE APPEAL OF THE APPELLAN T HAS BEEN DISMISSED IT IS A MISTAKE APPARENT FROM THE RECORDS AND THEREFORE THE APPEAL SHOULD BE RESTORED AND A FRESH HEARING BE GIVEN . THE ABOVE EXPLANATION SEEMS TO BE GENUINE AND HENC E THE ORDER IS RECALLED. THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR HEAR ING ON 05.04.2021. SINCE BOTH THE PARTIES ARE PRESENT BEFORE US ISSUING NOTICE IN CON FIRMING FIXING ON THE DATE OF HEARING IS HEREBY DISPENSED WITH. 3. IN THE RESULT MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 05/03/2021 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 05/03/2021 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 05/03/2021. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER /03/2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S /03/2021 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 /03/2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 08/03/2021 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