M/s. Ujjawal Fabrics, Surat V. The DCIT, Circle-2, Surat

MA 162/AHD/2013

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3130 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 26-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA

Judgement Text

M.A. NO.162/AHD/2013 ARISING OUT OFI.T.A. NO.2792/AHD/2012: ASSESSMENT YEAR 2008-09: PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] M.A. NO.162/AHD/2013 ARISING OUT OF I.T.A. NO.: 2792/AHD/2012 ASSESSMENT YEAR: 2008-09 M/S UJJWAL FABRICS C-4099-41002, MILLENIUM TEXTILE MARKET, RINGH ROAD, SURAT. ....................APPELLANT PAN AABFU 6165 B VS. DY. C.I.T., CIRCLE-2, ROOM NO.110, 1 ST FLOOR, AAYAKAR BHAVAN, MAJURA GATE, SURAT . .RESPONDENT APPEARANCES BY: PARIN S. SHAH..... FOR THE APPELLANT D. C. MISHRA ......F OR THE RESPONDENT DATE OF CONCLUDING THE HEARING: 17.7.2015 DATE OF PRONOUNCING THE ORDER: JULY 20, 2015 O R D E R PER PRAMOD KUMAR, AM: BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSES SEE APPLICANT HAS PRAYED FOR RECALLING OF ORDER DATED 21.6.2013 WHICH WAS PASSED EX PARTE FOR THE ASSESSEE. 2. LEARNED COUNSEL FOR THE ASSESSEE POINTS OUT THAT NO NOTICE FOR HEARING ON 8 TH APRIL, 2013 WAS SERVED UPON THE ASSESSEE AND IT WA S FOR THIS REASON THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBU NAL. IT IS SUBMITTED THAT IN M.A. NO.162/AHD/2013 ARISING OUT OFI.T.A. NO.2792/AHD/2012: ASSESSMENT YEAR 2008-09: PAGE 2 OF 2 VIEW OF THE FACT THAT NO NOTICE OF HEARING WAS SERV ED UPON THE ASSESSEE, IT IS A FIT CASE FOR EXERCISE OF POWER VESTED IN THE TRIB UNAL BY PROVISO TO RULE-2 OF APPELLATE TRIBUNAL RULES, 1963 AND THEREBY RECALLIN G THE IMPUGNED EX PARTE ORDER. 3. LEARNED DR, HOWEVER, OPPOSES THE PRAYER OF THE A SSESSEE. 4. HAVING HEARD THE RIVAL CONTENTIONS AND HAVING PE RUSED THE MATERIAL ON RECORD, WE ARE SATISFIED THAT IT IS A FIT CASE FOR RECALLING THE EX PARTE ORDER DATED 21.6.2013 PASSED BY THE TRIBUNAL. WE, THEREFO RE, RECALL THE SAME AND DIRECT THE REGISTRY TO FIX THE CASE ON 22 ND SEPTEMBER, 2015. AS THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, THERE IS NO NEED TO ISSUE FRESH NOTICE TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 20 TH DAY OF JULY, 2015. SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (AC COUNTANT MEMBER) AHMEDABAD, THE 20 TH DAY OF JULY, 2015 COPIES TO: (1) THE APPELLANT (2) THE RESPON DENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD