M/s. J & J Enterprise, Ahmedabad V. The DCIT, Circle-3, Ahmedabad

MA 136/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0730 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 02-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: S N DIVATIA

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.136/AHD/2013 ( IN I.T.A. NO.536/AHD/2013) ( / / / / ASSESSMENT YEAR : 2009-10) M/S.J&J ENTERPRISE 4, GROUND FLOOR RAVI CHAMBERS NR.RELIEF CINEMA AHMEADBAD-380 001 (ORIGINAL RESPONDENT) / VS. THE DCIT CIRCLE-3 AHMEDABAD-380 015 (ORIGINAL APPELLANT) !'./$% !'./ PAN/GIR NO. : AAFBJ 3063 D ( & / // / APPLICANT ) .. ( '(& / RESPONDENT ) ASSESSEE BY : SHRI S.N.DIVATIA, A.R. REVENUE BY : SHRI P.L. KUREEL SR.D.R. !)* + ,- / / / / DATE OF HEARING : 02/08/2013 ./ + ,- / DATE OF PRONOUNCEMENT : 08/08/2013 0 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS PETITION HAS BEEN FILED BY TH E ASSESSEE PRAYING FOR RECALLING THE TRIBUNAL ORDER DATED 17/05/2013 P ASSED IN ITA NO.536/AHD/2013 PERTAINING TO THE ASST.YEAR 2009-10 . 2. THE LD.COUNSEL FOR THE ASSESSEE HAS SUBMITTED TH AT THIS HONBLE TRIBUNAL WAS PLEASED TO SET ASIDE THE ORDER OF TH E LD.CIT(A) AND RESTORED THE MATTER TO HIS FILE FOR A FRESH DECISION. LD.CO UNSEL FOR THE ASSESSEE MA NO.136/AHD/20 13 ( IN ITA NO.536/AHD/2013) M/S.J & J ENTERPRISE VS. DCIT ASST.YEAR - 2008-09 - 2 - SUBMITTED THAT THE SAID ORDER WAS PASSED IN THE ABS ENCE OF THE ASSESSEE. HE SUBMITTED THAT AN APPLICATION FOR SEEKING ADJOUR NMENT WAS MOVED BUT THE SAME WAS REJECTED BY THE TRIBUNAL ON THE GROUND THAT NO VAKALATNAMA WAS FILED. HE SUBMITTED THAT DUE TO MISTAKE OF HI S CLERK, VAKALATNAMA INADVERTENTLY COULD NOT BE FILED. HE SUBMITTED THA T THE FACTS IN THE CASE OF M/S.BOMBAY SALES CORPORATION I N ITA NO.534/AHD/2013 ARE IDENTICAL, THEREFORE, THE ADJOU RNMENT WAS SOUGHT ON THE GROUND THAT THE SAID APPEAL WAS PENDING FOR ADJ UDICATION. HE SUBMITTED THAT IN THE CASE OF M/S.BOMBAY SALES CORP ORATION(SUPRA), THE APPEAL FILED BY THE DEPARTMENT HAS BEEN DISMISSED. HE SUBMITTED THAT THE SAID ORDER OF THE TRIBUNAL DATED 17/05/2013 MAY PLEASE BE RECALLED. ON THE CONTRARY, LD.SR.DR HAS OPPOSED THE ASSESSEE S APPLICATION. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. SINCE THE LD.COUNSEL FOR THE ASSESSEE HAS DEMONSTRATED THE REASON FOR NON-APPEARANCE, WE ARE SATISFIED WITH THE REASONING GIVEN BY THE LD.COUNSEL FOR THE ASSESSEE, THEREFORE THE TRIBUNALS ORDER DATED 17/05/2013(SUPRA) IS HEREBY RECALLED AND THE APPEAL IN ITA NO.536/ADH/2013 IS FIXED FOR HEARING ON 03/10/2013 . SINCE THE REPRESENTATIVES OF BOTH THE PARTIES ARE P RESENT AND THEY HAVE NOTED THE DATE OF HEARING, THEREFORE THERE IS NO NE ED TO ISSUE THE NOTICE OF HEARING. ACCORDINGLY, THE REGISTRY IS DIRECTED TO F IX THE ITA NO.536/AHD/2013 FOR HEARING ON 03/10/2013 . MA NO.136/AHD/20 13 ( IN ITA NO.536/AHD/2013) M/S.J & J ENTERPRISE VS. DCIT ASST.YEAR - 2008-09 - 3 - 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE SD/- SD/- ( A.K. GARODIA ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 08/ 08 /2013 1-.!., ..!./ T.C. NAIR, SR. PS 0 + ',2 32, 0 + ',2 32, 0 + ',2 32, 0 + ',2 32,/ COPY OF THE ORDER FORWARDED TO : 1. & / THE APPLICANT-ASSESSEE 2. '(& / THE RESPONDENT 3. !'' , )4 / CONCERNED CIT 4. )4() / THE CIT(A)-6, AHMEDABAD 5. 267 ', , , / DR, ITAT, AHMEDABAD 6. 78 9* / GUARD FILE. 0)! 0)! 0)! 0)! / BY ORDER, !(2, ', //TRUE COPY// : :: :/ // /! '$ ! '$ ! '$ ! '$ ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION 2/8/.13(DICTATION-PAD 5 PAGES ATTACHED WITH THIS FI LE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 5.8.13 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 08.08.13 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.08.08.13 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