Symphony Comfort Systems Ltd., Ahmedabad V. The Jt.CIT, Range-8, Ahmedabad

MA 136/AHD/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5722 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 01-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINH
• Assessee Lawyers: B S SHAH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER MISC. APPLICATION NO.136/AHD/2017 IN ITA.NO.1817/AHD/2014 / ASSTT.YEAR : 2009-10 SYMPHONY COMFORT SYSTEM LTD. FP/12, TP/50 SYMPHONY HOUSE OFF. S.G. HIGHWAY, BODAKDEV AHMEDABAD 380 054. VS JCIT, RANGE - 8 AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI B.S. SHAH, REVENUE BY : SHRI V.K. SINH, SR.DR / DATE OF HEARING : 02/02/2018 / DATE OF PRONOUNCEMENT: 02/02/2018 !'/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER THIS MISC. APPLICATION IS BY THE ASSESSEE SEEKING R ECALL OF EX PARTE ORDER OF THE TRIBUNAL PASSED IN ITA NO.1817 /AHD/20 14 DATED 28.3.2017 FOR WANT OF PROSECUTION. 2. IN THE MA IT IS PLEADED, THAT THE ASSESSEE WAS N OT AWARE OF ABOUT PASSING FINAL ORDER ON THE LAST DATE OF HEARING. SI NCE THE ASSESSEE HAS CHANGED ITS ADDRESS, NOTICE OF HEARING HAS NOT BEEN REACHED THE ASSESSEE. THEREFORE, IT MA NO.136/AHD/2017 2 IS PRAYED THAT NON-APPEARANCE ON THE LAST DATE OF H EARING MAY BE CONDONED AND THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY TO PROSECUTE ITS CASE BEFORE THE TRIBUNAL. ON THE OTHER HAND, THE LD.DR OBJECTED TO RECALL OF IMPUGNED ORDER. 3. HEARD BOTH THE PARTIES AND GONE THROUGH THE RECO RD. REASONS NARRATED BY THE ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUN AL ON THE LAST DATE OF HEARING THOUGH NOT CONVINCING US TO RECALL THE IMPU GNED ORDER, STILL WE ARE OF VIEW THAT IN ALL FAIRNESS OF JUSTICE TO MEET ENDS O F JUSTICE, ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO DEFEND ITS CASE BEFORE THE TRIBUNAL, WE RECALL THE IMPUGNED ORDER AND RESTORE THE APPEAL TO ITS ORIGIN AL NUMBER. REGISTRY IS DIRECTED TO LIST APPEAL FOR HEARING ON 26 TH APRIL, 2018. 4. WE ARE INFORMED THAT CROSS APPEAL OF THE DEPARTM ENT IS LISTED ON 19 TH FEB., 2018. THEREFORE, WE DIRECT THE REGISTRY TO P LACE BEFORE HONBLE VICE- PRESIDENT/SENIOR MEMBER FOR PERMISSION TO CONSOLIDA TE OF BOTH THESE APPEALS AND LIST BOTH APPEALS ON THE NEXT DATE OF HEARING I .E. ON 19 TH FEB., 2018. NOTICE BE ISSUED ACCORDING TO BOTH PARTIES. 4. IN THE RESULT, MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 2 ND FEBRUARY, 2018 AT AHMEDABAD. SD/- SD/- ( PRADIPKUMAR KEDIA ) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 02/02/2018