M/s. Dhara Fashion, Surat V. The Income Tax Officer, Ward-9(1),, Surat

MA 146/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3129 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 17-07-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 05-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO.146/AHD/2014 ARISING OUT OF ITA NO..2054/AHD/2010: ASSESSMENT YEAR 2006-07: PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] M.A. NO.146/AHD/2014 ARISING OUT OF I.T.A. NO.:2054/AHD/2010 ASSESSMENT YEAR: 2006-07 M/S DHARA FASHION, 803, B-5, VRAJ RAJ, VRAJ CHOWK, SIMADA GAM, SARTHANA JAKATNAKA, SURAT. ....................APPELLANT PAN AAEFD 8846 R VS. INCOME-TAX OFFICER, WARD -9(1), SURAT . .RESPONDENT APPEARANCES BY: M. K. PATEL.....FOR THE APPELLANT D. C. MISHRA..... F OR THE RESPONDENT DATE OF CONCLUDING THE HEARING: 17/7/2015 DATE OF PRONOUNCING THE ORDER: JULY 20, 2015 O R D E R PER PRAMOD KUMAR, AM: BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSES SEE STATES THAT THE NOTICE OF HEARING OF THE APPEAL ON 21/01/2011 WAS N OT RECEIVED AND RETURNED BACK BY THE POSTAL AUTHORITIES WITH THE REMARK LE FT AND FOR THIS REASON THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL. THE TRIBUNAL HAS PASSED THE EX PARTE ORDER DATED 21/01/2011. THEREFORE, THE LD. COUNSEL FOR ASSESSEE SUBMITS THAT THE ORDER MAY KINDLY BE RECALLED FOR F RESH HEARING. M.A. NO.146/AHD/2014 ARISING OUT OF ITA NO..2054/AHD/2010: ASSESSMENT YEAR 2006-07: PAGE 2 OF 2 2. LD. DR HAS NO OBJECTION ON THE SUBMISSION OF THE ASSESSEE. 3. HAVING HEARD THE RIVAL CONTENTIONS AND GOING THR OUGH THE MATERIAL ON RECORD, WE FIND THAT DUE TO NON-SERVICE OF THE NOTI CE THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING OF THE APPEAL. IT THE INTEREST OF JUSTICE, IT WILL BE JUST AND PROPER TO RECALL THE ORDER AND THE ASSESSE E BE GIVEN A CHANCE OF HEARING OF THE APPEAL. SO WE RECALL THE ORDER. THE REGISTRY IS DIRECTED TO FIX THE HEARING ON 15 TH OCTOBER, 2015. AS THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, THERE IS NO NEED TO IS SUE FRESH NOTICE TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON 20 DAY OF JULY, 2015. SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (AC COUNTANT MEMBER) AHMEDABAD, THE _20 TH DAY OF JULY, 2015 COPIES TO: (1) THE APPELLANT (2) THE RESPON DENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD