Surmandir Entertainment Complex Pvt. Ltd., Palanpur V. The Jt. CIT, Anand Range, Anand

MA 152/AHD/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0643 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 24-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: M K PATEL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED , ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER M.A NO.152 /AHD/2018 IN ./ ITA NO. 2151 / AHD/ 2014 / ASSTT. YEAR: 2010 - 2011 SURMANDIR ENTERTAINMENT CO. PVT. LTD. SURMANDIR THEATRES, PALANPUR - ABU HIGHWAY NO.14, DIST. BANASKANTHA PALANPUR - 385 001. (GUJARAT) PAN NO.AADCS2676L VS J. C . I . T, ANAND RANGE, ANAND . (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI M. K. PATEL, A.R REVENUE BY : SHRI LALIT P. JAIN , SR.DR / DATE OF HEARING : 05 / 10 /201 8 / DATE OF PRONOUNCEMENT: 04 / 12 /201 8 / O R D E R PER MS MADHUMITA ROY, JUDICIAL MEMBER : IN THE INSTANT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS A RISING OUT OF THE ORDER DATED 29/1 1/2017 , PASSED BY THE CO - ORDINATE BENCH, IN ITA NO.2151/AHD/2014 FOR THE ASSESSMENT YEAR 2010 - 11 WHEREBY AND WHEREUNDER RELYING ON THE VIEW TAKEN BY ITAT DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD., 38ITD 320 THE TAX APPEAL HAS BEEN DISMISSED FOR NON - PROSECUTION. M.A NO.152 /AHD/2018 IN ITA NO.2151/AHD/2014 A.Y.2010 - 11 . 2 2. AT THE TIME OF HEARING OF THE INSTANT MISCELLANEOUS APPLICATION FOR RE - CALLING OF THE SAID ORDER DATED 29/11/2017, THE LD. REPRESENTATIVE OF THE ASSESSEE SUBMI TTED BEFORE US THAT ON THE DATE OF HEARING WHEN MATTER WAS TAKEN UP BY THE BENCH , THE LD. REPRESENTATIVE OF THE ASSESSEE WAS ENGAGED IN ARGUING ANOTHER APPEAL BEFORE THE BENCH AND HENCE WAS UNABLE TO ATTEND THE SAID HEARING, NEITHER A NY ADJOURNMENT WAS SOUGHT FOR ON BEHALF OF THE ASSESSEE AND HENCE THE MATTER WAS DISMISSED AS NON - PROSECUTION. HE THUS, PRAYED FOR RE - CALLING OF THE ORDER PASSED BY THIS TRIBUNAL. 3. HOWEVER, LD.DR, DID NOT RAISE ANY OBJECTION TO THE SUBMISSION MADE BY T HE LD.REPRESENTATIVE OF THE ASSESSEE. 4. HAVING HEARD THE LD.COUNSEL APPEARING FOR THE PARTIES, HAVING REGARD TO THE FACTS AN D CIRCUMSTANCES OF THE CASE, IN ORDER TO PREVENT THE MISCARRIAGE OF JUSTICE WE CONSIDER IT FIT AND PROPER TO GIVE THE ASSESSEE ANO THER OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE LD.TRIBUNAL . IN THAT VIEW OF THE MATTER , WE R ECALL THE ORDER DATED 29/11/2017 , PASSED BY THE LD.TRIBUNAL . REGISTRY IS DIRECTED TO PUT THE MATTER ON BOARD IN DUE COURSE AND TO TAKE STEPS ACCORDINGLY . 5 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE COURT ON 04 / 12 / 201 8 AT AHMEDABAD. - SD - ( WASEEM AHMED ) ACCOUNTANT MEMBER - SD - ( MS. MADHUMITA ROY ) JUDICIAL MEMBER TRUE COPY AHMEDABAD; DATED 04 / 12 / 201 8 MANISH M.A NO.152 /AHD/2018 IN ITA NO.2151/AHD/2014 A.Y.2010 - 11 . 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A), AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD