Rathore Freight Carriers Pvt. Ltd., Gandhidham-Kutch V. The Deputy Commissioner of Income Tax, Central Circle-3(1)(2), Ahmedabad

MA 160/AHD/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2320 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 18-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PALLAVI
• Assessee Lawyers: P B PARMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.160/AHD/2019 (IN ITA NO. 3296/AHD/2016) (ASSESSMENT YEAR: 2012-13) RATHORE FREIGHT CARRIERS PVT. LTD. PLOT NO. 68, RATHORE CHAMBER NATIONAL HIGHWAY, SECTOR NO. 9/C, GANDHIDHAM, KUTCH-370201 VS. THE DCIT CENTRAL CIRCLE-3(1)(2), AHMEDABAD [PAN NO. AAB CR0 134 L] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI P. B. PARMAR, AR RESPONDENT BY : MS. PALLAVI, SR. DR DATE OF HEARING 18/10/2019 DATE OF PRONOUNCEMENT 06/12/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION AT THE INSTA NCE OF THE APPELLANT HAS BEEN FILED FOR RECALLING OF THE ORDER DATED 13.12.2018 P ASSED BY THE CO-ORDINATE BENCH, WHEREBY AND WHERUNDER THE MATTER WAS DISMISSED FOR DEFAULT SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF CALL. 2. WE HAVE PERUSED THE EXPLANATION RENDERED BY THE ASSESSEE IN THE SAID APPLICATION WHICH SEEMS TO BE GENUINE. THUS IN ORDE R TO PREVENT THE MISCARRIAGE OF JUSTICE WE RECALL THE ORDER PASSED BY THE CO-ORDINA TE BENCH, THE APPEAL IS RESTORED TO THE FILE. THE REGISTRY IS DIRECTED TO KEEP THE MATT ER ON BOARD IN DUE COURSE, NOTICE - 2 - MA N O.160/AHD/2019(IN ITA NO.3296/A/16) RATHORE FREIGHT CARRIERS PVT. LTD. VS. DCIT ASST.YEAR 2012-13 WHEREOF TO BE SERVED UPON THE RESPECTIVE PARTIES. T HUS, MISCELLANEOUS APPLICATION IS ALLOWED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 06/12/2019 SD/- SD/- ( PRADIP KUMAR KEDIA ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 06/12/2019 TANMAY, 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 13.11.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20.11.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 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 CLERK06.12 .2019 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