Dhiraj Manilal Thakkar-Huf, , ... vs Assessee
- CitationITA No. 487/AHD/2011
Ratio decidendi
The rule this decision rests on
The Tribunal may recall an order dismissing an appeal for non-prosecution where the assessee's non-attendance is shown to be due to genuine reason, such as illness and hospitalisation of the Karta of the HUF, and where the Revenue does not seriously object, and it is in the interest of justice to restore the appeal for hearing.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE INCOME TAX APPELLATE TRIBUNAL " D " BENCH, AHMEDABAD (BEFORE SHRI SHAILENDRA Kr. YADAV, J.M. & SHRI ANIL CHATURVEDI, A.M.)
M. A. No. 20 /AHD/2015 (in ITA No. 487/AHD/2011 (Assessment Year: 2007-08)
Shri Dhiraj Manilal V/S DCIT, Circle-3, Ahmedabad Thakkar-HUF 2235, Manurat Pole Manek Chowk, Ahmedabad
(Appellant) (Respondent)
PAN: AADHD 1995G
Appellant by : Shri Parin Shah, A.R. Respondent by : Shri Dinesh Singh Sr. D.R.
(आदे श)/ORDER
Date of hearing : 15-05-2015 Date of Pronouncement : 28 -05-2015
PER ANIL CHATURVEDI, ACCOUNTANT MEMBER.
1. The M.A. is filed by the Assessee against the order dated 20.03.2015 in respect of appeal in ITA No. 487/Ahd/2011 for A.Y. 2007-08 which was dismissed by the Co-ordinate 'C' Bench, Ahmedabad on account of non prosecution of appeal applying the ratio of Multiplan (India) (P) Ltd., (38 ITD 320). Now the Assessee moved this M.A. No. 20/Ahd/2015 wherein interalia the reason for non attendance of the date of hearing is stated to be on account of health problem and hospitalization of the Karta of HUF. It was 2 M.A No. 20/A/15 (in ITA No. 487/A/11) . A.Y. 2007-08 therefore submitted that appeal be recalled to meet the ends of justice. Ld. Sr. D.R. did not objected seriously
2. We have heard the rival submissions and after considering the submissions made by the Assessee is the miscellaneous application. We recall the order of the ITAT, Ahmedabad 'D' Bench dated 12.12.2014 and direct the Registry to fix the hearing of this appeal on 16.07.2015. Since, the date of hearing was pronounced in open Court, no separate notice of hearing is required to be issued.
3. In the result, the M.A. of Assessee is allowed.
Order pronounced in Open Court on 28- 05 - 2015.
Sd/- Sd/- (SHAILENDRA Kr. YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad. TRUE COPY Rajesh
Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) - 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER
Deputy/Asstt.Registrar ITAT,Ahmedabad
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