Dharti Nagrik Sharafi Sahkari Mandali Ltd., Palanpur V. The ACIT, B.K.Circle, Palanpur

MA 134/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2471 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-10-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 02-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Assessee Lawyers: S N DIVETIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI , ACCOUNTANT MEMBER MA NO. 134 /AHD/201 4 ( ARISING OUT OF ITA NO . 912 /AHD/20 1 1 A. Y. 200 7 - 0 8 DHARTI NAGRIK SHARAFI SAHKARI MANDA LI LTD., 2 ND FLOOR, YASH BUILDING, OLD GUNJ BAZAR ROAD, PALANPUR. PAN: AAAAT 5025D VS ACIT, BK CIRCLE , PALANPUR . (APPELLANT) (RESPONDENT) REVENUE BY : SHRI V.K. SINGH , SR.D.R. ASSESSEE(S) BY : SHRI S.N. DIVETIA , A.R. / DATE OF HEARING : 17 / 10 /201 4 / DATE OF PRONOUNCEMENT: 31 / 10 /201 4 / O R D E R PER SHRI MUKUL K R . SHRAWAT , JUDICIAL MEMBER : BY THIS MA , THE ASSESSEE HAS REQUESTED FOR RECALL OF THE EX - P ART E ORDER OF THE TRIBUNAL IN ITA NO. 912 /AHD/201 1 , DATED 18.07. 201 4 . 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING, AS UNDER: 2.3 THE APPLICANT SUBMITS WITH UTMOST RESPECT THAT THERE WAS NO DEFAULT OF NON - COMPLIANC E ON THE ADJOURNED DATE OF HEARING I.E. 15.07.2014 IN AS MUCH AS THE APPLICANT HAD ALREADY FILED WRITTEN SUBMISSIONS WITH PAPER BOOK AND CASE LAW WHICH HAVE NOT BEEN CONSIDERED WHILE DISPOSING OFF THE APPEAL AS DISMISSED FOR DEFAULT. 2.4 THE APPLICANT MOST RESPECTFULLY SUBMITS THAT HON BLE TRIBUNAL HAS FAILED TO APPRECIATE THAT THE ISSUE INVOLVED IN THE PRESENT APPEAL WAS SQUARELY COVERED BY THE DECISION OF HON BLE JURISDICTIONAL HIGH MA NO. 134 /AHD/2014 IN ITA NO. 912 /AHD/201 1 DHARTI NAGRIK SHARAFI SAHKARI MANDALI LTD. VS. ACIT, BK CIRCLE, PALANPUR . FOR A.Y. 200 7 - 0 8 - 2 - COURT IN CASE OF JAFARI MOMIN VIKAS CO - OP. CREDIT SOCIETY LTD. (TAX APPEA L NO.442 OF 2013 DATED 15.01.2014) CONFIRMING THE DECISION OF HON BLE TRIBUNAL IN ITA NO.1491/AHD/2012 DATED 31.10.2012. THE COPY OF BOTH THE AFORESAID ORDERS WERE PLACED IN THE PAPER BOOKS AT PAGE 56 TO 84. 2.1 LEARNED AR, MR. S.N. DIVETIA APPEARING ON BEHALF OF THE ASSESSEE HAS UNDERTAKEN THE RESPONSIBILITY TO APPEAR BEFORE THE TRIBUNAL AND GET THIS APPEAL FINALIZED. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FACTS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR T HE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX - PARTE ORDER OF THE TRIBUNAL IN ITA NO. 912/ AHD/201 1 , DATED 18.07. 201 4 IS HEREBY RECALLED. THE DATE OF HEARING IS A NNOUNCED IN THE OPEN COURT AS 2 4 .1 2 .2014. THERE IS NO NECESSITY FOR SERVING SEPARATE NOTICE FOR DATE OF HEARING ON THE PARTIES. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOWED. SD/ - SD/ - ( ANIL CHATURVEDI ) ( MUKUL K R . SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 31 / 10 /20 1 4 PRABHAT KR. KESARWANI , SR. P . S . / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD MA NO. 134 /AHD/2014 IN ITA NO. 912 /AHD/201 1 DHARTI NAGRIK SHARAFI SAHKARI MANDALI LTD. VS. ACIT, BK CIRCLE, PALANPUR . FOR A.Y. 200 7 - 0 8 - 3 - 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD