Prakash Bhogilal Patel,, Ahmedabad vs Assessee

ौी एन0 एन0एस0 एस0 सैनी, ी, लेखा सदःय एवं ौी कुल भारत, भारत, याियक याियक सदःय के सम$ BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER

MA No. 07/Ahd/2015 (Arising out of ITA No. 931/Ahd/2012) Assessment Year : 2003-04

Shri Prakash Bhogilal Patel, ITO, Ahmedabad Vs Ward-6(5), PAN : ACTPP 7657 F Ahmedabad अपीलाथ&/ Appellant ू)यथ& / Respondent

Assessee(s) by : S/Shri Siddhi Singh & B R Popat, CA Revenue by : Shri. Roopchand, Sr. DR.

सुनवाई क+ तार,ख/ / Date of Hearing : 01.05.2015 घोषणा क+ तार,ख /Date of Pronouncement : 08.05.2015

आदे श/O R D E R

PER SHRI N.S. SAINI, ACCOUNTANT MEMBER:

This is a Miscellaneous Application filed by the Assessee against the order of the Tribunal dated 03.02.2014 passed in ITA No.931/Ahd/2012 for the Assessment Year 2003-04.

2. In this Miscellaneous Application, the assessee has stated that notice of hearing was returned by the Postal Authorities unserved and therefore, the assessee, not being aware of the date of hearing fixed on 03.02.2014, could not be present on the date of hearing. It is stated that the assessee is very much serious in pursuing with its appeal and requested for recalling the order of the Tribunal dated 03.02.2014 and hear the appeal on merit. The Departmental Representative has also no objection in recalling the Tribunal order dated 03.02.2014.

MA No.07/Ahd/2015 (Arising out of ITA No.931/Ahd/2012) Prakash Bhogilal Patel -2-

3. We find that the reason for not being present on the date of hearing before the Tribunal by the assessee was a plausible one, hence we recall our order dated 03.02.2014 and fix the hearing of the appeal on 17.06.2015. Both the parties are informed in the court. Notice of hearing is dispensed with. Thus, the Miscellaneous Application filed by the assessee is allowed.

4. In the result, the Miscellaneous Application filed by the Assessee is allowed.

Order pronounced in the Court on Friday, the 8th of May, 2015 at Ahmedabad.

Sd/- Sd/-

(KUL BHARAT) (N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 08/05/2015 *Biju T.

आदे श क+ ूितिल1प अमे1षत/Copy षत of the Order forwarded to : 1. अपीलाथ& / The Appellant 2. ू)यथ& / The Respondent.

3. संबंिधत आयकर आयु3 / Concerned CIT

4. आयकर आयु3(अपील) / The CIT(A)

5. 1वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad

6. गाड8 फाईल / Guard file.

आदे शानुसार/ BY ORDER,

TRUE COPY उप/सहायक पंजीकार (Dy./Asstt.Registrar) उप/ आयकर अपीलीय अिधकरण, अिधकरण, अहमदाबाद / ITAT, Ahmedabad