Takshashila Gruh Nirman Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-8(1), Ahmedabad

MA 133/AHD/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1204 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 25-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L MEENA
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.133/AHD/2019 (IN ITA NO. 2821/AHD/2013) (ASSESSMENT YEAR : 2010-11) TAKSHASHILA GRUH NIRMAN PVT. LTD., GROUND FLOOR, BLOCK A, MANAV MANDIR, OPP: RAMAN NAGAR SOCIETY, NR. OLD ARADHANA VIDYALAY CROSS ROAD, MANINAGAR, AHMEDABAD 380 008. VS. THE ITO, WARD 8(1), AHMEDABAD. [PAN NO. AAACY 1535 D] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI M. K. PATEL, A.R. RESPONDENT BY : SHRI B. L. MEENA , SR. D.R. DATE OF HEARING 03/05/2019 DATE OF PRONOUNCEMENT 04/06/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE ASSESSEE SEEKING RECALL OF TRIBUNALS ORDER DATED 20.08.2018 IN ITA NO.2821/AHD/2013 (ASSESSEES APPEAL) FOR ASSESSMENT YEAR 2010-11 WHE REBY AND WHEREUNDER THE MATTER WAS DISMISSED FOR NON PROSECUTION APPLYING THE RATI O OF THE DECISION OF THE MULTIPLAN INDIA PVT. LTD. 38 ITD 320 SINCE NONE APPEARED ON B EHALF OF THE ASSESSEE, NEITHER ANY ADJOURNMENT WAS SOUGHT FOR AT THE TIME OF CALL. 2. THE ASSESSEE IN THE INSTANT APPLICATION STATED T HAT THE LEARNED COUNSEL SHRI MEHUL K PATEL, WAS SUFFERING FROM SEVERE SPONDYLITIS AND WAS NOT ABLE TO ATTEND OFFICE AND WAS ADVISED TO TAKE REST AND THEREFORE THE ADJOURNMENT APPLICATION COULD NOT BE SENT. THE PLEA TAKEN BY THE ASSESSEE SEEMS TO BE GENUINE AND A BON AFIDE OMISSION. - 2 - MA N O.133/AHD/2019(IN ITA NO.2821/A/13) TAKSHASHILA GRUH NIRMAN PVT. LTD. VS. ITO ASST.YEAR 2010-11 3. WE, THEREFORE, RECALL TRIBUNALS ORDER DATED 20. 08.2018. THE REGISTRY IS DIRECTED TO KEEP THE MATTER ON BOARD ON 01.07.2019. SINCE TH E LEARNED ADVOCATE IS PRESENT BEFORE US AT THE TIME OF HEARING OF THIS MISC. APPLICATION , SERVICE OF NOTICE UPON THE ASSESSEE IS DISPENSED WITH. 4. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 04/06/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 04/06/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 28/05/2019 (DICTATION PAGE 1) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 28/05/2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER