M/s. Nagma Developers, Baroda V. The Income Tax Officer , Ward-2(5), Baroda

MA 168/AHD/2013

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2669 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 21-11-2014
• Assessment Year: misc
• Appeal Filed On: 06-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI , ACCOUNTANT MEMBER MA NO. 168 /AHD/201 3 ( ARISING OUT OF ITA NO . 2385 /AHD/20 1 2 A. Y. 200 7 - 08 M/S. NAGMA DEVELOPERS, F/20, NATI ONAL PIZZA, R C DUTT ROAD, ALKAPURI, BARODA PAN: AACCN 7562N VS ITO, WARD - 2(5), BARODA . (APPELLANT) (RESPONDENT) REVENUE BY : SHRI M.K. SINGH , SR.D.R. ASSESSEE(S) BY : MS. URVASHI SHODHAN , A.R. / DATE OF HEARING : 21 / 11 /201 4 / DATE OF PRONOUNCEMENT: 9 / 01 /201 5 / O R D E R PER MUKUL K R . SHRAWAT , JUDICIAL MEMBER : BY THIS MA , THE ASSESSEE HAS REQUESTED FOR RECALL OF THE EX - P ARTE ORDE R OF THE TRIBUNAL IN ITA NO. 2385 /AHD/201 2 , DATED 11.03. 2013. 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING, AS THERE WAS A BONA FIDE MISTAKE DUE TO NON - SERVICE OF NOTICE AND NO INFORMATION REGARDING THE CORRECT D ATE OF HEARING BEFORE THE TRIBUNAL. THE LD. DR HAS OBJECTED TO THE REQUEST OF THE ASSESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FACTS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT MA NO. 168 /AHD/201 3 IN ITA NO. 2385 /AHD/201 2 M/S. NAGMA DEVELOPERS VS. ITO, WARD - 2(5), BARODA FOR A.Y. 2007 - 0 8 - 2 - ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX - PARTE ORDER OF THE TRIBUNAL IN ITA NO. 2385 /AHD/201 2 , DATED 11.03.2013 IS HEREBY RECALLED. THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COUR T AS 21 ST JANUARY, 2015 . THERE IS NO NECESSITY FOR SERVING SEPARATE NOTICE FOR DATE OF HEARING ON THE PARTIES. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE M.A. OF THE A SSESSEE IS ALLOWED. SD/ - SD/ - ( ANIL CHATURVEDI ) ( MUKUL K R . SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 09 / 0 1 /20 1 5 PRABHAT KR. KESARWANI , SR. P . S . / COPY OF TH E ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD