Tulip Infrastructure, Ahmedabad V. The Income Tax Officer, Ward-9(1), Ahmedabad

MA 112/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2916 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 01-05-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 14-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD 0 00 0 0 00 0 , , , , !' # $% !' # $% !' # $% !' # $%, , , , & & & & BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO. 112/AHD/2014 (ARISING OUT OF ITA NO. 2807/AHD/2010) ASSESSMENT YEAR : 2006-07 TULIP INFRASTRUCTURE, 3, SAHAJANAND PALACE, OPP. SOMPAL RESIDENCY, THALTEJ, AHMEDABAD PAN : AADFT 6000 E VS ITO, WARD-9(1), AHMEDABAD '( / APPELLANT *+'( / RESPONDENT ASSESSEE(S) BY : SMT. ARTI N. SHAH, CA REVENUE BY : SHRI. ROOPCHAND, SR. DR. #!, - %/ // / DATE OF HEARING : 01.05.2015 ./0 - % / DATE OF PRONOUNCEMENT : 08.05.2015 1 1 1 1/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 24.05.2013 PASSED IN IT A NO.2807/AHD/2010 FOR THE ASSESSMENT YEAR 2006-07. 2. IN THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS STATED THAT NOTICE OF HEARING WAS RETURNED BY THE POSTAL AUTHORITIES U NSERVED AND THEREFORE, THE ASSESSEE, NOT BEING AWARE OF THE DATE OF HEARIN G FIXED ON 20.05.2013, COULD NOT BE PRESENT ON THE DATE OF HEARING. IT IS STATED THAT THE ASSESSEE IS VERY MUCH SERIOUS IN PURSUING WITH ITS APPEAL AND R EQUESTED FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 24.05.2013 AND HEAR THE APPEAL ON MERIT. THE DEPARTMENTAL REPRESENTATIVE HAS ALSO NO OBJECTION I N RECALLING THE TRIBUNAL ORDER DATED 24.05.2013. MA NO.112/AHD/2014 (ARISING OUT OF ITA NO.2807/AHD/2010) TULIP INFRASTRUCTURE - 2 - 3. WE FIND THAT THE REASON FOR NOT BEING PRESENT ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY THE ASSESSEE WAS A PLAUSIBLE ONE, HENCE WE RECALL OUR ORDER DATED 24.05.2013 AND FIX THE HEARING OF THE A PPEAL ON 17.06.2015. BOTH THE PARTIES ARE INFORMED IN THE COURT. NOTICE OF HEARING IS DISPENSED WITH. THUS, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 8 TH OF MAY, 2015 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 08/05/2015 *BIJU T. 1 - *%2 320% 1 - *%2 320% 1 - *%2 320% 1 - *%2 320%/ COPY OF THE ORDER FORWARDED TO : 1. '( / THE APPELLANT 2. *+'( / THE RESPONDENT. 3. '' % #4 / CONCERNED CIT 4. #4 ( ) / THE CIT(A) 5. 2!$7 *% , , / DR, ITAT, AHMEDABAD 6. 78 9, / GUARD FILE. 1# 1# 1# 1# / BY ORDER, TRUE COPY : :: :/ // / '; '; '; '; ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD