Alpmit Engineers Pvt.Ltd., Baroda V. The Income tax Officer,Ward-1(1), Baroda

MA 154/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5102 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2002-2003
• Appeal Filed On: 01-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J P SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND D. C. AGRAWAL, AM) M. A. NO.154/AHD/2010 (IN ITA NO. 959/AHD/2007 - A. Y.: 2002-03) ALPMIT ENGINEERS PVT. LTD., C/O.C. I. SHAH & CO., C. A., NR. SANKALP APARTMENT, MARIMATA LANE, PALACE ROAD, BARODA 390 001 VS THE INCOME TAX OFFICER, WARD (1), AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA PA NO AADCA 9420 A (APPLICANT) (RESPONDENT) APPLICANT BY SHRI J. P .SHAH, AR RESPONDENT BY SHRI K. MADHUSUDAN, DR O R D E R PER BHAVNESH SAINI, JM: THE RECORD REVEALS THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT VIDE ORDER DA TED 19-09-2008 BECAUSE THE ASSESSEE DID NOT PUT IN APPEARANCE ON T HE DATE OF HEARING OF THE APPEAL. THE LEARNED COUNSEL FOR THE ASSESSEE SU BMITTED THAT THE BRIEF WAS HANDED OVER TO SHRI RAVINDRA N. SHAH, ADVOCATE WHO WAS HANDLING THE MATTER AND HE EXPIRED IN NOVEMBER, 2008 DUE TO PROLONG ILLNESS. THEREFORE, NO APPEARANCE COULD BE PUT ON BEHALF OF THE ASSESSEE. 2. CONSIDERING THE ABOVE FACTS EXPLAINED BY THE LE ARNED COUNSEL FOR THE ASSESSEE AND THAT THE APPEAL OF THE ASSESSEE WA S NOT DECIDED ON MERIT, WE RECALL THE ORDER OF THE TRIBUNAL DATED 19 -09-2008 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR FINAL HEARING ON 16-12-2010 F OR WHICH NO SEPARATE MA NO.154/AHD/2010 (IN ITA NO. 595/AHD/2007) ALPMIT ENGINEERS PVT. LTD. LTD. VS ITO, W-1 (1), BA RODA 2 NOTICE WILL BE ISSUED TO THE ASSESSEE. THE MISC. AP PLICATION OF THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22-10-2010 SD/- SD/- (D. C. AGRAWAL) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 22-10-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD