M/s. Vallabhnagar Cement Products, Ahmedabad V. The Income tax Officer, Ward-3(3), Ahmedabad

MA 17/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5083 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1991-1992
• Appeal Filed On: 08-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANISTA
• Assessee Lawyers: R C SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND N. S. SAINI, AM ) M. A. NO. 17/AHD/2010 (IN ITA NO. 1267/AHD/2007 A. Y. 1991-92) M/S. VALLABHNAGAR CEMENT PRODUCTS, 112, 1 ST FLOOR, DINESH CHAMBERS, OPP. NIKOL TOLL NAKA, BAPUNAGAR, AHMEDABAD VS THE INCOME TAX OFFICER, WARD- 3(3), AHMEDABAD PA NO. AAEFV 9311 P (APPLICANT) (RESPONDENT) APPLICANT BY SHRI R. C. SHAH, AR RESPONDENT BY SHRI R. K. DHANISTA, SR. DR O R D E R PER BHAVNESH SAINI, JM: WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES. THE LEARNED CO UNSEL FOR THE ASSESSEE ADMITTED BEFORE US THAT HE APPEARED BEFORE THE TRIB UNAL ON 30-11-2007 AND ON HIS REQUEST THE APPEAL WAS ADJOURNED TO 05-0 2-2008. THE LEARNED COUNSEL FOR THE ASSESSEE ALSO ADMITTED THAT HE HAS CORRECTLY NOTED THE NEXT DATE OF HEARING AS 05-02-2008, BUT UNFORTUNATE LY IT WAS MIS- COMMUNICATED BY HIS OFFICE AS 08-02-2008. THIS FACT WOULD SHOW THAT THE LEARNED COUNSEL FOR THE ASSESSEE HAS CORRECTLY NOTED THE NEXT DATE OF HEARING AS 05-02-2008. THERE WAS NO REASON FOR NON- APPEARANCE OF THE LEARNED COUNSEL FOR THE ASSESSEE ON THE DATE OF HEA RING ON 05-02-2008. WE MAY ALSO NOTE HERE THAT THE TRIBUNAL IN THE ORDE R DATED 05-02-2008 WHILE DISMISSING THE APPEAL OF THE ASSESSEE IN LIMI NE, NOTED IN PARA 2 THAT AT THE TIME OF LAST HEARING, THE ASSESSEE WAS INTIMATED ABOUT THE FINAL DATE OF HEARING OF THE MATTER ON THE NEXT DAT E. THIS FACT WOULD SHOW THAT THE ASSESSEE WITHOUT ANY JUST CAUSE DID NOT AP PEAR ON THE DATE OF MA NO. 17/AHD/2010 (IN ITA NO. 1267/AHD/2007 M/S. VALLABHNAGAR CEMENT PRODUCTS VS IO W-3(3), AHM EDABAD 2 HEARING. HOWEVER, CONSIDERING THE FACT THAT THE APP EAL HAS NOT BEEN DECIDED ON MERIT, WE RECALL THE EARLIER ORDER OF TH E TRIBUNAL DATED 05-02-2008 SUBJECT TO PAYMENT OF COST OF RS.3,000/- WHICH THE ASSESSEE SHALL PAY TO THE REVENUE DEPARTMENT WITHIN 15 (FIFT EEN) DAYS FROM THE DATE OF THIS ORDER. REGISTRY IS DIRECTED TO FIX THE APPEAL FOR FINAL HEARING ON 22-12-2010 FOR WHICH NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 2. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED SUBJECT TO PAYMENT OF COST AS ABOVE. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 12-11-2010 SD/- SD/- (N. S. SAINI) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 12-11-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD