Sai Consulting Engineers Pvt. Ltd., Ahmedabad V. The Income Tax Officer, (International Taxation )-III, Ahmedabad

MA 15/AHD/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1206 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 18-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA
• Assessee Lawyers: SANJAY MAJMUDAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NOS.15 & 18/AHD/2019 (IN ITA NOS. 655 & 656/AHD/2014) (ASSESSMENT YEARS : 2010-11 & 2011-12) M/S. SAI CONSULTING ENGINEERS PVT. LTD., BLOCK A, SAI HOUSE, SATYAM CORPORATE SQUARE, B/H RAJPATH CLUB, AHMEDABAD 380 059. VS. INCOME TAX OFFICER INTERNATIONAL TAXATION (III), AHMEDABAD. [PAN NO. AADCS 0481 P] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI SANJAY MAJMUDAR, A.R. RESPONDENT BY : SHRI RAJESH MEENA, SR. D.R. DATE OF HEARING 15/03/2019 DATE OF PRONOUNCEMENT 04/06/2019 O R D E R PER MS. MADHUMITA ROY - JM: BOTH THE MISCELLANEOUS APPLICATIONS U/S 254(2) OF T HE INCOME TAX ACT, 1961 ARE DIRECTED AT THE INSTANCE OF THE ASSESSEE SEEKING RE CALL OF TRIBUNALS ORDER DATED 01.11.2018 IN ITA NOS. 655 & 656/AHD/2014 (ASSESSEE S APPEALS) FOR ASSESSMENT YEARS 2010-11 & 2011-12 WHEREBY AND WHEREUNDER BOTH THE MATTERS WERE DISMISSED FOR NON PROSECUTION APPLYING THE RATIO OF THE DECISION OF THE MULTIPLAN INDIA PVT. LTD. 38 ITD 320 SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE, NEITHER ANY ADJOURNMENT WAS SOUGHT FOR AT THE TIME OF CALL. 2. PERUSED THE APPLICATIONS. WE FIND A BONAFIDE MIS TAKE ON THE PART OF THE ASSESSEE WITHOUT ANY INTENTION OR DELIBERATE THOUGHT FOR NOT APPEARING BEFORE THE TRIBUNAL SINCE THE DATE OF HEARING WAS MISSED BY THE CONCERNED ACC OUNTS MANAGER. IN ORDER TO PREVENT THE MISCARRIAGE OF JUSTICE WE THUS RECALL THE ORDER DATED 01.11.2018 PASSED BY THE LEARNED TRIBUNAL. - 2 - MA N OS.15 & 18/AHD/2019(IN ITA NOS.655 & 656/A/14) SAI CONSULTING ENGINEERING PVT. LTD. VS. ITO ASST .YEARS 2010-11 & 2011-12 3. WE, THEREFORE, RECALL TRIBUNALS ORDER DATED 01. 11.2018. THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR HEARING BEFORE REGULAR BENCH IN DUE COURSE UPON INTIMATION OF BOTH THE PARTIES. 4. IN THE RESULT, BOTH THE MISC. APPLICATIONS ARE A LLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 04/06/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 04/06/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 28/05/2019 (DICTATION PAGE 1) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 28/05/2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 04/06/2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 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