Parker Multi Commodities (I) Pvt.Ltd., Ahmedabad V. The ACIT, Circle-5, Ahmedabad

MA 118/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2918 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 13-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: VASANT TANNA
• Keywords: Reasonable cause

Judgement Text

MA NO. 118/AHD/2018 PARKER MULTI COMMODITEIS (I) PVT LTD VS. ACIT ASSESSMENT YEAR: 2010-11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT ] M.A. NO. 118/AHD/2018 (IN ITA NO. 157/AHD/2015) ASSESSMENT YEAR: 2010-11 PARKER MULTI COMMODITIES (I) PVT LTD ............ ......APPLICANT 1, 3 RD FLOOR, LANDMARK BUILDING, OPP. HDFC HOUSE, NR. MITHAKHALI SIX ROADS, AHMEDABAD 380 009 [PAN : AAACP 9355 J] VS. ASSTT. COMMISSIONER OF INCOME-TAX ..... .......................RESPONDENT CIRCLE-5, AHMEDABAD APPEARANCES BY: VASANT TANNA, FOR THE APPLICANT LALIT P JAIN, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 01.03.2019 DATE OF PRONOUNCING THE ORDER : 01.03.2019 O R D E R 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE AS SESSEE APPLICANT SEEKS RECALL OF THE EX-PARTE ORDER DATED 30.01.2018 PASSED BY THE TRIBUNAL. 2. THE ASSESSEE APPLICANT SUBMITS THAT HE WAS NOT A WARE OF THE SCHEDULED DATE OF HEARING, ON WHICH IMPUGNED EX-PARTE ORDER WAS PASSED, AND HE WAS THUS PREVENTED, BY A REASONABLE CAUSE, FROM APPEARING BE FORE THE TRIBUNAL. AT THE TIME OF HEARING THE APPLICATION, LEARNED COUNSEL FOR THE AP PLICANT FURTHER PRAYS THAT IN CASE I DEEM IT FIT AND PROPER TO RECALL THE EX PARTE ORDER AS THE ISSUE IN THE APPEAL IS SIMPLE AND COVERED MATTER BUT THE SAME HAS BEEN SUMMARILY DISMISSED FOR WANT OF PROSECUTION, THE APPEAL MAY BE TAKEN UP FOR HEARING TODAY ITSELF. 3. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT OPP OSE THE PRAYER OF THE ASSESSEE, BUT URGES US TO ENSURE THAT THE APPELLANT SHOULD BE SCRUPULOUS IN COMPLIANCE OF THE NOTICE FOR HEARING. AS REGARDS T HE ISSUE BEING COVERED MATTER, LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT OPPOSE THE RECALLED MATTER BEING DISPOSED OF TODAY ON MERITS. MA NO. 118/AHD/2018 PARKER MULTI COMMODITEIS (I) PVT LTD VS. ACIT ASSESSMENT YEAR: 2010-11 PAGE 2 OF 2 4. IN VIEW OF THE ABOVE DISCUSSIONS AND BEARING IN MIND ENTIRETY OF THE CASE AND BEING SATISFIED THAT THE ASSESSEE WAS PREVENTED, BY SUFFICIENT CAUSE, FROM APPEARING BEFORE THE TRIBUNAL, I DEEM IT FIT AND PROPER TO RE CALL THE EX-PARTE ORDER DATED 30.01.2018 AND TAKE IT UP FOR HEARING TODAY ITSELF. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 1 ST MARCH, 2019. SD/- PRAMOD KUMAR (VICE PRES IDENT) AHMEDABAD, THE 1 ST DAY OF MARCH, 2019 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ..... 01.03.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 01.03.2019........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 01.03.2019... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 01.03.2019 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 01.03.2019.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......