Appeal details
Counselvise Citation
[2018] 122 COUNSELVISE.COM (IT) 4042 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 9 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
10-10-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
2010-2011
Appeal Filed On
31-05-2018
Judgement Text
, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 165/AHD/2018 (IN I.T.A. NO. 1518/AHD/2015AY 2010-11 ) SHUKAN BUILDERS 132 FT. RING ROAD, NAVA WADAJ, AHMEDABAD-380013 / VS. THE DCIT(OSD) CIRCLE-9, AHMEDABAD / / PAN/GIR NO. : ABLFS6018G ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SMT. URVASHI SHODHAN, A.R. / RESPONDENT BY : SHRI T. SHANKAR, SR. D.R. / DATE OF HEARING 05/10/2018 !'# / DATE OF PRONOUNCEMENT 10/10/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF ORDER DATED 01.02.2018 PASSED BY THE TRIBUNAL UNDER S. 254(1) OF THE ACT. M.A. NO. 165/AHD/18 [SHUKAN BUILDERS VS. THE DCIT(O SD)] AY 2010-11 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE POINTED OUT THAT THE HEARING OF APPEAL COU LD NOT BE ATTENDED DUE TO NON-RECEIPT OF THE NOTICE. SHE FURTHER STAT ED THAT FOR AY 2010- 11, REVENUE HAS ALSO FILED CROSS APPEAL BEARING ITA NO.1697/AHD/2015 WHICH WAS FIXED FOR HEARING ON 05. 02.2018. THE NOTICE OF HEARING FOR REVENUES APPEAL WAS SERVED T O THE ASSESSEE HAVING SAME POSTAL ADDRESS (COPY ATTACHED, ANNEXURE -I) AND SAME HAS ALSO FORWARDED TO AR. ON 05.02.2018, AR HAD FILED ADJOURNMENT APPLICATION FOR THE REASON THAT APPEAL FILED BY ASS ESSEE WAS NOT FIXED FOR HEARING (COPY ATTACHED, ANNEXURE-II). FROM ABO VE NARRATED FACTS, IT IS CLEAR THAT THE ASSESSEE WANTS TO CONTEST THE APPEAL. IT WAS THUS SUBMITTED THAT SUFFICIENT CAUSE EXISTS FOR NON APPE ARANCE BEFORE THE TRIBUNAL. IT WAS THEREFORE URGED THAT EARLIER APPE AL IN ITA NO.1518/AHD/2015 PRONOUNCED ON 01.02.2018 BE RECALL ED AND REFIXED FOR HEARING ON REGULAR DATE FOR REDRESSAL OF GRIEVA NCE ON MERITS AS RAISED IN THE APPEAL. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED THAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'A' PASSED IN ITA NO. 1518/AHD /2015 DATED 01/02/2018(SUPRA) AND DIRECT THE REGISTRY TO FIX TH E APPEAL FOR FRESH HEARING ON 17/10/2018 IN CONSULTATION WITH BOTH THE SIDES PRESENT. M.A. NO. 165/AHD/18 [SHUKAN BUILDERS VS. THE DCIT(O SD)] AY 2010-11 - 3 - THEREFORE, FORMAL NOTICE OF HEARING IS DISPENSED WI TH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 10/10/2018 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 0/10/2018
