Ultra Tech Transmission, Baroda V. The Addl. CIT, Range-2, Baroda

MA 148/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1573 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 21-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAMA SHARMA
• Section: 201; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHRI AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER ULTRA TECH TRANSMISSION , GF - 1, RADHAKRISHNA APARTMENT, 7, SHANTI NIKETAN PAR K SOCIETY, NR. VINS HOSPITAL PRODUCTIVITY ROAD, VADODARA - 390020 PAN: AABFU6678B (APPELLANT) VS THE ADDITIONAL CIT, RANGE - 2 , VADODARA (RESPONDENT) REVENUE BY : S H RI VIKRAMA SHARMA , SR. D . R. ASSESSEE BY: SHRI /MS. JIMI PATEL, A.R. DATE OF HEARING : 07 - 12 - 2 018 DAT E OF PRONOUNCEMENT : 02 - 01 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE ASSESSEE HAS FILED THE MISCELLANEOUS APPLICATION AGAINST THE ORDER OF ITAT IN ITA NO. 1600/AHD/2015 ORDER DATED 28 - 08 - 2017 STATING THAT THE ABOVE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. 2. IT IS SUBMITTED THAT ASSESSEE HAS NOT RECEIVED NOTICE OF HEARING AS PER THE GIVE N ADDRESS THEREFORE THE HAERING COULD NOT BE ATTENDED. IT IS ALSO SUBMITTED THAT THERE MIGHT BE MISTAKE ON THE PART OF POSTAL AUTHORITY IN NOT DELIVERING THE NOTICE OF HEARING AT THE GIVEN ADDRESS. M.A. NO. 148/AHD/2018 (A RISING OUT OF I T A NO . 1600 / A HD/20 15 A SS ESSMENT YEAR 2011 - 12 M.A. NO. 148/AHD/2018 ( IN I.T.A NO. 1600 /AHD/20 15) A.Y. 2011 - 12 PAGE NO ULTRA TECH TRANSMISSION VS. ADDITIONAL CIT 2 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. AFTER CONSIDERING THE ABOVE REASON FOR NOT ATTENDING THE HEARING ON 28.08.2017 DUE, WE RECALL THE ORDER DATED 28 - 08 - 2017 AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 18 TH MARCH, 2019. NO FURTHER NOTICE OF HEARING WILL BE GIVEN TO THE PARTIES AS THEY HAVE BEEN INFORMED THE NEW DATE OF HEARING AT THE TIME OF APPELLATE PROCEEDINGS. ACCORDINGLY, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 02 - 01 - 201 9 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 02 /01/2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,