Peterplaset Synthetics Pvt.Ltd., Baroda V. The ACIT.,Baroda Circle-4, Baroda

MA 104/AHD/2012

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3094 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-06-2015
• Assessment Year: 1996-1997
• Appeal Filed On: 28-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR
• Assessee Lawyers: M J SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: S H RI N.S. SAINI , ACCOUNTANT MEMBER AND SHR I RAJPAL YADAV , JUDICIAL MEMBER PETERPLAST SYNTHETIC S PVT. LTD., C/O. ASHISH SURENDRA BHAI PATEL, 4/5, TAGOR NAGAR SOCIETY, OPP. PRAGATI BANK, OLD PADRA ROAD , BARODA - 390015 PAN: AABCP1858P (APPELLANT) VS THE A CIT , BARODA CIRCLE - 4 , BARODA (RESPONDENT) ASSESSEE BY: S H RI M.J. SHAH , A.R. REVENUE BY: S MT. SONI A KUMAR , SR. D.R. DATE OF HEARING : 19 - 06 - 2 015 DATE OF PRONOUNCEMENT : 19 - 06 - 2 015 / ORDER P ER : RAJPAL YADAV , JUDICIAL MEMBER : - THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUT ION. THE ASSESSEE HAS FILED A MISCELLANEOUS A PPLICATION AND SUBMITTED THAT NOTICE OF HEARING WAS NOT SERVED UPON THE ASSESSEE BECAUSE THE AD DRESS M.A. NO. 104/AHD/2012 (IN I T A NO . 211 6 / A HD/20 03 ) A SSESSMENT YEAR 1996 - 97 MA NO. 104/AHD/2012 (IN I.T.A NO. 2116/AHD/2003 ) A.Y. 1996 - 97 PAGE NO PETERPLAST SYNTHETICS PVT LTD VS. ACIT 2 GIVEN IN THE APPEAL MEMO WAS A FACT ORY PREMISES WHICH WAS SOLD BY THE ASSESSEE. 2. WITH THE ASSISTANCE OF LD. REPRESENTATIVES, WE HAVE GONE THROUGH THE RECORD CAREFULLY. AFTER PERUSAL OF THE MISCELLANEOUS APPLICATION, WE ARE SATISFIED THAT ASSESSE E WAS PREVENTED BY SUFFICIENT REASONS FOR NOT APPEARING B E FORE THE TRIBUNAL. THEREFORE, WE RECALL THE ORDER DATED 22 - 03 - 2007 AND RESTORE THE APPEAL TO IT S ORIGINAL NO. THE REGIST RY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 27 - 08 - 2015. THIS DATE HAS DULY BEEN PRONOUNCED TO BOTH THE PARTIES. NO SEPARATE NOTICE WILL BE SERVED TO THE PARTIES. 3. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN COURT ON 19 - 06 - 2015 SD/ - SD/ - ( N.S. SAINI ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 19 /06 /2015 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT , AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,