M/s. Priyanka Developers Pvt. Ltd., Surat V. The DCIT, Circle- 1 , Surat

MA 150/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1329 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 20-12-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 31-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER MA NO.150/AHD/2013 (ARISING OUT OF ITA NO.2631/AHD/2012 A.Y. 2005-06 M/S. PRIYANKA DEVELOPERS PVT. LTD., 301, JEEVANDEEP COMPLEX OPP. SUB JAIL, RING ROAD, SURAT 395 002 PAN: AACCP 0054A VS THE DCIT CIRCLE-1, SURAT (APPELLANT) (RESPONDENT) REVENUE BY : SHRI O.P. BATHEJA, SR.D.R. ASSESSEE(S) BY : SHRI RAJESH SHAH / DATE OF HEARING : 20/12/2013 / DATE OF PRONOUNCEMENT: 10/01/2014 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MA, THE ASSESSEE HAS REQUESTED FOR RECALL O F THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.2631/AHD/2012, DATE D 3 RD OF MAY, 2013. 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING, AS THERE WAS A BONA FIDE MISTAKE DUE TO NON-SERVICE OF NOTICE AND NO INFORMATION REGARDING THE CORRECT DATE OF HEARING BEFORE THE TRIBUNAL. THE LD. DR HAS OBJECTED TO THE REQUES T OF THE ASSESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FAC TS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARN ED COUNSEL FOR THE MA NO. 150/AHD/2013 IN ITA NO.2631/AHD/2012 M/S. PRIYANKA DEVELOPERS PVT. LTD. SURAT VS. DCIT C IRCLE-1 SURAT. FOR A.Y. 2005-06 - 2 - ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICI ENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX- PARTE ORDER OF THE TRIBUNAL IN ITA NO.2631/AHD/2012 , DATED 3 RD OF MAY, 2013 IS HEREBY RECALLED. THE DATE OF HEARING IS ANN OUNCED IN THE OPEN COURT AS 20.02.2014. THERE IS NO NECESSITY FOR SERV ING SEPARATE NOTICE FOR DATE OF HEARING ON THE PARTIES. WE DIRECT ACCORDING LY. 4. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. SD/- SD/- (T.R. MEENA) (MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 10/01/2014 PRABHAT KR. KESARWANI, SR. P.S. TRUE COPY TRUE COPY TRUE COPY TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD