Mamta Industries, Vapi V. The Income Tax Officer, Ward-3, Vapi

MA 100/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4885 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-11-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 04-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE SHRI S. S. GODARA, JM AND SHRI MANISH BORA D, A.M. M.A. NO.100/AHD/2016 IN ITA NO.1575/AHD/2013 ASST. YEAR: 2009-10 MAMTA INDUSTRIES, PLOT NO.2705/1, 3 RD PHASE, GIDC, VAPI. VS. ITO, VAPI WARD-3, VAPI. APPELLANT RESPONDENT PAN AALFM 6236B APPELLANT BY SHRI M. K. PATEL, AR RESPONDENT BY SHRI PRASOON KABRA, SR.DR DATE OF HEARING: 18/11/2016 DATE OF PRONOUNCEMENT: 21/11/2016 O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER . THIS MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE STATING THAT NOTICE OF HEARING WAS FORWARD ED TO THE LD. AR, WHO WAS PRESENT IN ITAT ON THE DATE OF HEARING, BUT WHEN THE MATTER WAS CALLED OUT, LD. AR WAS ARGUING ANOTHER MATTER I N BENCH-D OF THE TRIBUNAL AND AS SUCH HE COULD NOT APPEAR AT THE TIM E OF HEARING OF THE APPEAL. DUE TO THIS BONA FIDE REASON NOBODY COULD A PPEAR AT THE TIME OF HEARING. MA NO.100/AHD/2016 IN ITA NO.1575/AHD/2013 ASST. YEAR 2009-10 2 2. AFTER HEARING THE LD. REPRESENTATIVES, WE ARE SA TISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASON FOR NOT APPEARING ON THE DATE OF HEARING. THEREFORE, WE RECALL THE ORDER TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE APPEAL ON 16 TH FEBRUARY, 2017. NO NOTICE WILL BE ISSUED TO BOTH TH E PARTIES. 3. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER, 2016 SD/- SD/- (S. S. GODARA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 21/11/2016 MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD MA NO.100/AHD/2016 IN ITA NO.1575/AHD/2013 ASST. YEAR 2009-10 3 1. DATE OF DICTATION: 18/11/2016 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 21/11/2016 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK:2 1/11/2016 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: