Shimmer Chemicals Pvt. Ltd., Vadodara V. The Asstt. Commissioner of Income Tax, Circle-2(1)(1), Vadodara

MA 163/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5158 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 01-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIPUL K SHAH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.163/AHD/2016 IN ./ ITA.NO.2453/AHD/2015 / ASSTT. YEAR: 2007-2008 SHIMMER CHEMICALS P.LTD. BLOCK NO.338 PADRA-BORSAD ROAD VILLAGE : MUJPUR DIST: VADODARA 391N 440. PAN : AACCS 5505 M VS ACIT, CIR.4 (NOW CIRC.2(1)(1)) VADODARA. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : SHRI VIPUL K. SHAH, AR REVENUE BY : SHRI JAMES KURIAN, AR / DATE OF HEARING : 20/01/2017 / DATE OF PRONOUNCEMENT: 20/01/2017 $%/ O R D E R ASSESSEE HAS FILED PRESENT MISC. APPLICATION FOR RE CALL OF TRIBUNALS ORDER DATED 3.2.2016 PASSED IN ITA NO.2453/AHD/2015 . 2. IT IS PLEADED IN THE APPLICATION THAT APPEAL OF THE ASSESSEE WAS LISTED FOR HEARING ON 7.1.2016. THE TRIBUNAL HAS DISMISSED TH E APPEAL BY OBSERVING THAT SHRI N.C. AMIN FILED AN APPLICATION FOR ADJOURNMENT VIDE LETTER DATED 7.1.2016. IT WAS ADJOURNED TO 3.2.2016. NO ONE HA S APPEARED ON BEHALF OF THE ASSESSEE, AND THE THEREFORE, THE TRIBUNAL HAS DISMI SSED THE APPEAL FOR WANT OF PROSECUTION. THE LD.COUNSEL FOR THE ASSESSEE HAS P OINTED OUT THAT SHRI N.C. AMIN WAS NOT AN AUTHORIZED REPRESENTATIVE OF THE AS SESSEE. HE HAS FILED MA NO.163/AHD/2016 2 APPLICATION FOR SOME OTHER, AND POWER OF ATTORNEY A NNEXED TO FILE IS ALSO RELATED TO ONE SHRI BHADRESH JASHUBHAI SHAH. 3. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTAN CES, I AM OF THE VIEW THAT ON ACCOUNT OF SOME INADVERTENT MISTAKE, THE TR IBUNAL HAS HARBOURED A BELIEF THAT SHRI N.C. AMIN WAS THE AUTHORIZED REPRE SENTATIVE OF THE ASSESSEE AND HE IS AUTHORIZED TO APPEAR BEFORE THE TRIBUNAL, THEREFORE, ON HIS NON- APPEARANCE THE APPEAL WAS DISMISSED. IT IS AN APPA RENT ERROR, AND THEREFORE, I RECALL ORDER OF THE TRIBUNAL DATED 3.2.2016 IN ITA NO.2453/AHD/2015 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. REGISTR Y IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 6 TH APRIL, 2017. SINCE DATE OF NEXT HEARING HAS DULY BEEN INTIMATED TO THE PARTIES IN THE OPEN COURT NO FRESH NOTICE TO BE SERVED UPON THE PARTIES. 4. IN THE RESULT MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 20 TH JANUARY, 2017 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 20/01/2017