M/s. Keval Construction, Baroda V. The Income Tax Officer, Ward 3(1), Baroda

MA 163/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2460 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 07-11-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 29-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Assessee Lawyers: BHAVIN MARFATIYA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT (AZ) AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER MA NO.163/AHD/2013 ( IN ./ I.T.A. NO.2909/AHD/2012 ) ( / ASSESSMENT YEAR : 2008-09) M/S.KEVAL CONSTRUCTION SHREE VALLABH DUPLEX WAGHODIA DABHOI ROAD BARODA 390 010 / VS. THE INCOME TAX OFFICER WARD-3(1) BARODA ./ ./ PAN/GIR NO. : AAGFK 2379 A ( / APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI BHAVIN MARFATIYA, A.R. / RESPONDENT BY : SHRI V.K. SINGH, SR.DR / DATE OF HEARING : 07/11/2014 !'# / DATE OF PRONOUNCEMENT : 14/11/2014 / O R D E R PER SHRI G.C.GUPTA, VICE PRESIDENT (AZ) : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HA S REQUESTED FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL DATED 12/07/2013 IN ITA NO.2909/AHD/2012 FOR AY 2008-09 DISMISSING THE APPE AL OF THE ASSESSEE IN LIMINE . 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HERE WERE SUFFICIENT REASONS ON THE PART OF THE CHARTERED ACCOUNTANT OF THE ASSESSEE-FIRM FOR MA NO.163/AHD/2013 (IN ITA NO.2909/AHD/2012) M/S. KEVAL CONSTRUCTION VS. ITO ASST.YEAR - 2008-09 - 2 - NOT APPEARING ON THE DATE OF HEARING BEFORE THE TRI BUNAL AND NON- APPEARANCE BEFORE THE TRIBUNAL WAS NOT INTENTIONAL. SHRI MILIN MEHTA, C.A. HAS FILED AN AFFIDAVIT DATED 28/10/2014 EXPLAI NING THE REASONS FOR NON-APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF H EARING. 3. THE LD.DR HAS OPPOSED THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN VI EW OF THE CONTENTS OF THE AFFIDAVIT OF SHRI MILIN MEHTA, C.A., WE ARE OF THE VIEW THAT THERE WERE SUFFICIENT REASONS FOR NOT ATTENDING BEFORE TH E TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.2909/AHD/12 DATED 12/07/2013 IS RECALLED AND THE DATE OF HEARIN G OF THE APPEAL OF THE ASSESSEE IS ANNOUNCED IN THE OPEN COURT AS 29/12/2014 . THERE IS NO NECESSITY TO ISSUE ANY SEPARATE NOTICE OF HEARING T O THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- SD/- ( ANIL CHATURVEDI ) ( G.C. GUPTA ) ACCOUNTANT MEMBER VICE PRESID ENT (AZ) AHMEDABAD; DATED 14/11/2014 &.., .(../ T.C. NAIR, SR. PS MA NO.163/AHD/2013 (IN ITA NO.2909/AHD/2012) M/S. KEVAL CONSTRUCTION VS. ITO ASST.YEAR - 2008-09 - 3 - !'#$ %$' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-V, BARODA 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 07.11.14 (DICTATION-PAD 4- PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 7.11.14 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.14.11.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.11.14 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