VIJAY ENGINEERING ENTERPRISES (NOW KNOWN AS SHRICON INFRASTRUCTURE PVT. LTD.), Nagpur V. THE JOINT. CIT, RANGE- 8, Nagpur

MA 11/NAG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3703 (ITAT-NAGPUR)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 20-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 10; 2; 11

Judgement Text

1 M A NO S. 10 & 11 /NA G/2 015 (IN ITA NOS.100 & 101/NAG/2010) IN TH E INCOME TAX APPELLATE TRIBUNAL: NAGPUR BENCH: NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. M.A. NOS.10 AND 11/NAG/2015 (IN I.T.A. NO S .1 00 AND 101/NAG/2010: FOR AYS: 2003 - 04) VIJAY ENGINEERING ENTE RPRISES, (NOW KNOWN AS SHRICON INFRASTRUCTURE PRIVATE LTD.), RAVI NAGAR, WARDHA ROAD, NAGPUR PAN: AABFV3053D VS THE JT. COMMISSIONER OF INCOME TAX, RANGE - 8, NAGPUR (APPLIC ANT) (RESPONDENT) APPLIC ANT BY SHRI S. P. BHATTAD, AR RESPONDENT BY SHRI NARE NDRA KANE, DR DATE OF HEARING: 11 - 09 - 2015 DATE OF PRONOUNCEMENT: 24 - 11 - 2015 O R D E R PER MUKUL K. SHRAWAT, J.M. THESE TWO MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE APPLICANT ON 20 TH JULY, 2015 . THE APPLICANT HAS INFORMED IN THE MISCE LLANEOUS APPLICATIONS THAT IN THE PAST, THE NOTICES WERE SERVED AT THE ADDRESS OF AN ADVOCATE, WHO HAD NOT TAKEN DUE CARE TO REPRESENT THE TWO APPEALS , THEREFORE, PRAYED FOR RESTORATION OF THE SAME FOR FRESH HEARING. IN THE APPLICATIONS, THE APPLICANT HAS ALSO MADE A REQUEST TO INTIMATE THE HEARING TO THE ASSESSEE SO THAT HEARING OF THESE TWO APPEALS CAN BE REPRESENTED FOR DISPOSAL OF THE SAME WITHOUT ANY FURTHER DELAY. ON THE OTHER HAND, FROM THE SIDE OF THE REVENUE LEARNED DR, SHRI NARENDRA KANE HAS O PPOSED THE REQUEST OF RECALLING THE ORDER OF THE TRIBUNAL. 2 M A NO S. 10 & 11 /NA G/2 015 (IN ITA NOS.100 & 101/NAG/2010) 2. HAVING HEARD THE SUBMISSIONS OF BOTH THE SIDES, WE ARE OF THE CONSIDERED OPINION THAT IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE UNDER WHICH AN EX - PARTE DECISION WAS TAKEN BY THE TRIBUN AL, DISMISSING THESE TWO APPEALS VIDE ORDER DATED 08 TH MAY, 2015 IS TO BE RECALLED. WE ORDER ACCORDINGLY. REGISTRY IS DIRECTED TO FIX THE ABOVE MENTIONED BOTH APPEALS OF THE ASSESSEE TO GET THEM FINALIZED AT AN EARLY DATE. WE ALSO DIRECT THE APPELLANT NOT TO SEEK ANY FRIVOLOUS ADJOURNMENT SO THAT THESE APPEALS CAN BE DISPOSED OF AT THE EARLIEST POSSIBLE. 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF NOVEMBER, 2015. SD/ - SD/ - (SHAMIM YAHYA) (MUKUL K. SHRAWA T) ACCOUNTANT MEMBER JUDICIAL MEMBER NAGPUR, DATED: 24 TH NOV., 2015. LAKSHMIKANT DEKA/SR. PS COPY FORWARDED TO : 1. APPLICANT 2. RESPONDENT 3. C.I.T., CONCERNED 4. CIT ( APPEALS) - I, NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TR IBUNAL, NAGPUR BENCH, NAGPUR. 3 M A NO S. 10 & 11 /NA G/2 015 (IN ITA NOS.100 & 101/NAG/2010) DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 20.11.2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 20.11.2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. DATE OF PRONOUNCEMENT SR.PS 7. FILE SENT TO THE BENCH CLER K SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK