M/s. Swami Construction Co., Anand V. The Income tax Officer, & TRO,Anand Range, Anand

MA 112/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8857 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 20-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA
• Assessee Lawyers: VIVEK N CHAVDA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD D BENCH BEFORE: SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI A.K. GARODIA, ACCOUN TANT MEMBER M/S. SWAMI CONSTRUCTION. CO. C/O NARENDRA J. PATEL ANAND (APPELLANT) PAN NO. AATFS7539P VS. THE ITO & TRO ANAND (RESPONDENT) REVENUE BY : SHRI RAJ MEHRA SR. D.R. ASSESSEE BY : SRI VIVEK N. CHAVDA, A.R DATE OF HEARING : 07-09-2012 DATE OF PRONOUNCEMENT : 07-09-2012 / ORDER PER : SRI A.K. GARODIA, ACCOUNTANT MEMBER:- THIS M.A. IS FILED BY THE ASSESSEE SEEKING RECALL OF THE EX-PARTE TRIBUNAL ORDER DATED 02-01-2012. 2. BY GOING THROUGH THE M.A. FILED BY THE ASSESSEE AND AFTER HEARING BOTH THE SIDES, WE ARE SATISFIED THAT THERE WAS REA SONABLE CAUSE FOR NON- ATTENDANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND THEREFORE, AS PER RULE 24 OF TRIBUNAL RULES 1963, WE RECALL THIS EX-PARTE TRIBUNAL ORDER AND THE APPEAL OF THE ASSESSEE IS FIXED FOR HEARING ON 22-11-2012. SINCE THE M.A. NO 112/AHD/2012 (ARISING OUT OF ITA NO. 456/AHD/2009) A.Y.:-2005-06 M.A. NO. 112/AHD/2012 A.Y. :-2005-06 PAGE NO. M/S. SWAMI CONSTRUCTION CO. VS. THE ITO & TRO 2 DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO SE PARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, THE M.A. OF THE ASSESSEE STANDS A LLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONED ABOVE. SD/- SD/- (G.C. GUPTA) (A.K.GARODIA) VICE PRESIDENT ACCOUNTANT MEM BER AHMEDABAD : DATED 07/09/2012 A.KUMAR, P.S / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '# *