Income Tax Appellate Tribunal - Ahmedabad
Sanjay Kumar Gangaram Patel,, Mehsana vs Income Tax Officer, Ward-2,, Patan on 2 November, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
"A" BENCH, AHMEDABAD
(THROUGH VIRTUAL COURT)
BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER &
Ms. MADHUMITA ROY, JUDICIAL MEMBER
M.A. Nos.02/Ahd/2020 & 376/Ahd/2019
(In ITA Nos. 653&633/Ahd/2016)
(Assessment Year: 2006-07)
Sanjaykumar Gangaram Vs. Income Tax Officer
Patel, Choksina Dhhar, Ward-2,
Nr. Chabutra, Unjha, Patan
Dist. Mehsana
[PAN No. AQLPP7700M]
(Appellant) .. (Respondent)
Appellant by : Shri S. V. Agrawal, AR
Respondent by : Shri R. R. Makwana, Sr. DR
Date of Hearing 06/08/2021
Date of P ronounce ment 02/11/2021
ORDER
PER Ms. MADHUMITA ROY - JM:
Both the Miscellaneous Applications filed by the assessee for recall of the common order dated 24.01.2019 passed by the Ld. Tribunal whereby and whereunder both the appeals preferred by the assessee for dismissed none appeared at the time of call.
2. The notices of hearing though sent the same were returned with the remark insufficient address and, thus, none appeared on behalf of the assessee. However, the assessee has placed an affidavit affirmed on 21.11.2019 stating that such notice of hearing was never served upon the assessee and, therefore, the assessee could not appear when the matter was taken up by the Ld. Tribunal.
3. Having heard to the above facts and circumstances of the case we find that there is genuine reason for the assessee not been able to represent the case before us on -2- MA No.02/Ahd/2020&376/A/19(In ITA No.653&633/A/16) Sanjaykumar Gangaram Patel vs. ITO Asst.Year - 2006-07 17.12.2018 when those two appeals were called on. Thus, the order is, therefore, required to be recalled and hence we recall the order with the direction upon the Registry to keep the matter on board for hearing upon notice to the respective parties. Assessee's applications are, thus, allowed.
4. In the result, Misc. Applications filed by the assessee are allowed.
This Order pronounced in Open Court on 02/11/2021
Sd/- Sd/-
(WASEEM AHMED) (Ms. MADHUMITA ROY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 02/11/2021
TANMAY, Sr.PS
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. संबं धत आयकर आय
ु त / Concerned CIT
4. आयकर आय
ु त(अपील) / The CIT(A).
5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड' फाईल / Guard file.
आदे शानुसार/ BY ORDER,
स या पत त //True Copy//
उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad
1. Date of dictation 02/09/2021.
2. Date on which the typed draft is placed before the Dictating Member 03/09/2021
3. Other Member...
4. Date on which the approved draft comes to the Sr.P.S./P.S ... 01 /11/2021
5. Date on which the fair order is placed before the Dictating Member for pronouncement...
6. Date on which the fair order comes back to the Sr.P.S./P.S 02 /11/2021
7. Date on which the file goes to the Bench Clerk 02/11/2021
8. Date on which the file goes to the Head Clerk..........................................
9. The date on which the file goes to the Assistant Registrar for signature on the order..........................
10. Date of Despatch of the Order..................