Prudent Broking Services Pvt. Ltd., Ahmedabad V. The ACIT, Circle-3(1)(1), (Old Circle-5), Ahmedabad

MA 139/AHD/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4582 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 16-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER PRUDENT BROKING SERVICES PVT. LTD. 701, SEARS TOWER, GUL B A I T E KRA OFF. C.G. ROAD, AMEDABAD - 380006 PAN: AABCN5461G (APPELLANT) VS THE ACIT, WARD - 3(1)(1) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: SHRI M.K. PATEL, A.R. DATE OF HEARING : 05 - 10 - 2 018 DATE OF PRONOUNCEMENT : 11 - 10 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE ASSESSEE HAS FILED THIS M.A. NO. 139/AHD/2018 ON 14 TH M AY, 2018 AGAINST THE ORDER OF IT AT VIDE ITA NO. 720/AHD/2015 DATED 23 RD NOV, 2017 VIDE WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED ON ACCOUNT OF NO N - PROSECUTION. IN THE M.A. , IT HAS BEEN CONTENDED THAT LD. COUNSEL ON THE DATE OF HEARING OF THIS CASE ON 22 ND , NOV, 2017 , WAS BUSY IN ARGUING ANOTHER APPEAL BEFORE ANOTHER B ENCH D IN THE CASE OF SHRI KANUBHAI M. PATE L BEARING ITA NO. 383/AHD/2013, THEREFO RE, HE COULD NOT ATTEND THIS CASE OF THE ASSESSEE. HE HAS REQUESTED TO DECIDE THIS CASE ON MERIT AFTER GIVING HIM ONE MORE OPPORTUNITY. M.A. NO. 139/AHD/20 18 (IN I T A NO . 720 / A HD/20 15) A SS ESSMENT YEAR 2011 - 12 M.A. NO. 139/AHD/2018 ( I.T.A NO. 720 /AHD/20 15) A.Y. 2011 - 12 PAGE NO PRUDENT BROKING SERVICES PVT. LTD. VS. ACIT 2 2. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON CAREFULLY. AFTER PERUSAL OF THE REASON FOR NOT ATTENDING THE HEARING AS CITED ABOVE IN THIS ORDER, WE CONSIDER THAT THE LD. COUNSEL COULD NOT ATTEND THE HEARING BECAUSE OF BONA FIDE REASON AS CITED ABOVE, THEREFORE, WE RECALL THE IMPUGNED ORDER OF THE ITAT DATED 23 - 11 - 2017 AND THE REGISTRY IS DIRECTED TO FIX THE CASE FOR FRESH HEARING ON 5 TH DECEMBER , 2018. BOTH THE PARTIES HAVE ALREADY BEEN INFORMED THE NEXT DATE OF HEARING DURING THE COURSE OF APPELLATE PROCEEDINGS, THEREFORE, NO FRESH NOTICE WILL BE ISSUED TO THE PARTIES. 3. IN THE RESU LT, THE MA OF TH E ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 11 - 10 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 11 /10 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,