M/s. Milly Creation, Jetpur V. The Assistant Commissioner of Income Tax, Cen. Circle-1, RAJKOT-GUJARAT

MA 10/RJT/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4148 (ITAT-RAJKOT)
• Duration Of Justice: 8 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 29-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C S ANJARIA
• Assessee Lawyers: DM RINDANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BEN CH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] (BEFORE SHRI ANIL CHATURVEDI, A.M. & SHRI S. S. GOD ARA, J.M.) ( , , ) M.A. NO.10/RJT/2015 (IN ITA NO. 01/RJT/2014) (ASSESSMENT YEAR: 2011-12) M/S. MILLY CREATION OPP: GEB SUB-STATION, DHORAJI ROAD, JEPUR, DIST. RAJKOT VS. ACIT, CENT. CIR.1, RAJKOT PAN: AAMFM9166D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D. M. RINDANI, A.R. RESPONDENT BY : SHRI C. S. ANJARIA, D.R. DATE OF HEARING : 18-03-20 16 DATE OF PRONOUNCEMENT : 21-03-2016 ( )/ ORDER PER ANIL CHATURVEDI, ACCOUNTANT MEMBER THROUGH THIS M.A., THE ASSESSEE WANTS US TO RECALL THE ORDER PASSED IN ITA NO.01/RJT/2014, ORDER DATED 18.05.2015. 2. BEFORE US, THE ASSESSEE HAS SUBMITTED THAT IT CO ULD NOT APPEAR OR FILE ANY ADJOURNMENT ON THE DAY AND TIME FIXED FOR HEARING A S THE NOTICE OF HEARING GOT MISPLACED AND WHEN THE ASSESSEE APPEARED BEFORE THE REGISTRAR ON THE DATE OF HEARING IN THE EVENING TO FILE AN ADJOURNMENT APPLI CATION, IT CAME TO HIS M.A. NO.10/RJT/2015 . A.Y. 2011-12 2 KNOWLEDGE THAT THE MATTER WAS HEARD. IT WAS FURTHE R SUBMITTED THAT ASSESSEE IS INTERESTED AND SERIOUS IN PURSUING THE APPEAL. HE THEREFORE PRAYED THAT THE ORDER PASSED ON 18-05-2015 BE RECALLED. LD. DR DID NOT SE RIOUSLY OBJECT TO THE PRAYER OF LD. AR. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT ASSESSEES APPEAL IN ITA NO.01/RJT/201 4 WAS DISMISSED FOR NON- PROSECUTION. NOW THE ASSESSEE HAS GIVEN REASON FOR NOT BEING ABLE TO BE PRESENT ON THE DATE OF HEARING. IN VIEW OF THIS, WE ARE SA TISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT BEING ABLE TO BE PRESENT ON THE DATE OF HEARING AND THEREFORE ORDER DATED 18-05-2015 IS HER EBY RECALLED. HEARING OF THIS APPEAL HAS BEEN FIXED FOR 18-04-2016 AFTER TAKING C ONSENT OF BOTH THE PARTIES. NO SEPARATE NOTICE WILL BE ISSUED FOR THIS. 4. IN THE RESULT, THE M.A. FILED BY ASSESSEE IS AL LOWED . ORDER PRONOUNCED IN OPEN COURT ON 21/03/2016 SD/- SD/- (S. S. GODARA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED. 21/03/2016 TRUE COPY S K SINHA 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, RAJKOT