ParinaY Organisers Pvt. Ltd., Surat V. The ACIT, Cent. Circle-4, Surat

MA 112/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0713 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 14-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JHANGID

Judgement Text

M.A NO 112/A/2013(IN ITA NO. 4 9/A/2010 . A.Y. 2003-04 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) M. A. NO. 112/AHD/2013 (IN IT(SS)A NO. 49/AHD/2010) (ASSESSMENT Y EAR:2003-04) PARINAY ORGANISERS PVT. LTD, G-11, JOLLY SQUARE, RAM CHOWK, GHOD DOD ROAD, SURAT-395007 (APPELLANT) VS. THE ACIT, CENTRAL CIRCLE-4, SURAT (RESPONDENT) PAN: AACCP3640G APPELLANT BY : SHRI TEJ SHAH RESPONDENT BY : SHRI J.P. JHANGID, SR. D.R. ( )/ ORDER DATE OF HEARING : 02-08-2013 DATE OF PRONOUNCEMENT : 05-09-2013 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS M.A. THE ASSESSEE HAS SUBMITTED FOR RECALL OF THE EX-PARTE ORDER OF TRIBUNAL IN IT(SS)A NO. 49/AHD/2010 DATED 17.05. 2013. 2. THE LEARNED A.R. HAS EXPLAINED THE REASONS FOR NOT APPEARING ON THE DATE OF HEARING WAS DUE TO THE CHANGE OF ADDRESS, WHICH HE HAD FAILED TO INTIMATE TO THE REGISTRY. HE FURTHER SUBMITTED THA T THE NEW ADDRESS HAS NOW BEEN INTIMATED TO REGISTRY. HE, THEREFORE, REQU ESTED THAT THE EX-PARTE M.A NO 112/A/2013(IN ITA NO. 4 9/A/2010 . A.Y. 2003-04 2 ORDER BE RECALLED. THE LEARNED D.R. ON THE OTHER H AND DID NOT SERIOUSLY OBJECTED TO THE REQUEST OF THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING TH E FACTS AS NOTED ABOVE, WE ARE SATISFIED THAT THERE WAS REASONABLE C AUSE FOR NON- APPEARANCE OF THE LEARNED A.R. ON THE APPOINTED DAT E OF HEARING AND HENCE, WE RECALL THE EX-PARTE TRIBUNAL ORDER AND FI X THE APPEAL FOR HEARING ON 19.09.2013. SINCE THE DATE OF HEARING WAS PRONOU NCED IN THE OPEN COURT, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 05 -09 - 2013. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT ,AHMEDABAD