M/s. M. Kantilal Exports, Mumbai V. The ACIT, Central Circle-2, Surat

MA 165/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1778 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-04-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 30-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: A K PAREKH

Judgement Text

, , , , B, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH . .. . . .. . , !' !' !' !', , , , #$ %& #$ %& #$ %& #$ %& , , , , &' ( & &' ( & &' ( & &' ( & ' ' ' ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND TEJ RAM MEENA, ACCOUNTANT MEMBER) MA NO.165/AHD/2013 IN ITA NO.2563/AHD/2009 [ASSTT.YEAR : 2006-2006] M/S.M. KANTILAL EXPORTS 1205, PANCHRATNA, OPERA HOUSE MUMBAI. PAN : AAAFM 4325 L /VS. ACIT, CENT.CIR.2 SURAT. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) .% / 0 &/ ASSESSEE BY : SHRI A.K. PAREKH ( / 0 &/ REVENUE BY : SHRI O.P. BATHEJA, SR.DR 2 / %3'/ DATE OF HEARING : 4 TH APRIL, 2014 456 / %3'/ DATE OF PRONOUNCEMENT : 4 TH APRIL, 2014 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: BY THIS MISC. APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 11.6.2013 IN THE CASE OF THE ASSESSEE FOR THE ASSTT.YEAR 2006-07 IN ITA NO.2563/AHD/2009. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS TRIED T O EXPLAIN THE CIRCUMSTANCES UNDER WHICH HE COULD NOT ATTEND ON TH E DATE OF HEARING, AS HE WAS OUT OF COUNTRY ON TOUR. HE SUBMITTED THAT T HE ASSESSEE HAS FILED A MA NO.165/AHD/2013 -2- LETTER FOR REQUESTING THE ADJOURNMENT IN THE MATTER . THE LEARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. WE FIND T HAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, IT SHALL BE IN THE INTER EST OF JUSTICE TO RECALL THE EX PARTE ORDER OF THE TRIBUNAL DATED 11.6.2013 IN THE CASE OF THE ASSESSEE IN ITA NO.2563/AHD/2009 FOR ASSTT.YEAR 2006-2007 AN D THE DATE OF HEARING OF THE APPEAL IS ANNOUNCED IN THE OPEN COUR T AS 19 TH JUNE, 2014. THERE IS NO NECESSITY OF SERVING ANY SEPARATE NOTIC E OF HEARING ON THE PARTIES. 4. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %& %& %& %& /T.R. MEENA) &' ( /ACCOUNTANT MEMBER ( .. /G.C. GUPTA ) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD