M/s. Sudarshan Petroleum, Baroda V. The Income Tax Officer, Ward-2(5), Baroda

MA 107/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2473 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-10-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 10-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Assessee Lawyers: M K PATEL

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ # ## #. .. .# ## #. . . . % % % %, , , , &' ( & ' &' ( & ' &' ( & ' &' ( & ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND N.S. SAINI, ACCOUNTANT MEMBER) MA NO.107/AHD/2014 IN ITA NO.149/AHD/2011 [ASSTT.YEAR : 2005-2006] M/S.SUDARSHAN PETROLEUM N.H. NO.8, ALAMGIR BARODA. /VS. ITO, WARD-2(5) BARODA. ( (( ( *+ *+ *+ *+ / APPELLANT) ( (( ( ,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) ./ 0 1 & / ASSESSEE BY : SHRI M.K. PATEL ( 0 1 & / REVENUE BY : SHRI M.K. SINGH, SR.DR 3 0 /4' / DATE OF HEARING : 17 TH OCTOBER, 2014 567 0 /4' / DATE OF PRONOUNCEMENT : 17.10.2014 &8 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: BY THIS MA, THE ASSESSEE HAS REQUESTED FOR RECALLING OF EX PARTE ORDER OF THE TRIBUNAL DATED 4.7.2014 IN ITA NO.149/AHD/2011. MA NO.107/AHD/2014 -2- 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THERE WERE SUFFICIENT REASONS FOR NOT APPEARING ON THE DATE OF HEARING ON BEHALF OF THE ASSESSEE-APPELLANT, AND THE CHARTERED ACCOUNTANT OF THE ASSESSEE HAS FILED AFFIDAVIT EXPLAINING REASONS FOR NON-APPEARANCE ON THE DATE OF HEARING ON BEHALF OF THE ASSESSEE. HE SUBMITTED THAT IN THE I NTEREST OF JUSTICE, THE EX PARTE ORDER OF THE TRIBUNAL, DISMISSING THE APPEAL OF TH E ASSESSEE IN LIMINE MAY BE RECALLED. THE LEARNED DR HAS OPPOSED THE SU BMISSIONS OF THE LEARNED COUNSEL OF THE ASSESSEE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN VI EW OF THE CIRCUMSTANCES EXPLAINED BY THE ASSESSEE IN ITS MA S UPPORTED BY DULY SWORN AFFIDAVIT OF THE CHARTERED ACCOUNTANT OF THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WERE SUFFICIENT REASON FOR NON-APPE ARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON THE DATE OF HEARING, AND ACC ORDINGLY THE EX PARTE ORDER OF THE TRIBUNAL IN THE APPEAL OF THE ASSESSEE DATED 4.7.2014 FOR A.Y.2005-06 IN ITA NO.149/AHD/2011 IS RECALLED. TH E DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT AS 3 RD DECEMBER, 2014, AND THERE IS NO NECESSITY OF SERVING THE NOTICE OF HEARING ON THE P ARTIES. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( # ## # . .. . # ## # . . . . % % % % /N.S.SAINI) &' ( &' ( &' ( &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT.