Hanumant Construction Pvt. Ltd., Raipur V. The Dy. CIT., Circle-1(2), Baroda

MA 173/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6510 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 09-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: SURENDRA MODIYANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER HANUMANT CONSTRUCTION PVT. LTD. ROOM NO. 7, 1 ST FLOOR, RAJA BHAVAN - 111, C.R. AVENUE, KOLKATTA - WEST BENGAL - 700073 PAN: AABCH7062D (APPELLANT) VS THE D CIT, CIRCLE - 1(2), BARODA (RESPONDENT) REVENUE BY : S H RI SAURABH SINGH , SR. D . R. ASSESSEE BY: S H RI SURENDRA MODIYANI , A.R. DATE OF HEARING : 20 - 04 - 2 018 DATE OF PRONOUNC EMENT : 10 - 05 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE TRIBUNAL DATED 01.03.2017. THE ASSESSEE IN ITS MISCELLANEOUS APPLIC ATION DATED 15.05.2017 REPORTED THAT ON THE DATE O F HEARING NOBODY COULD ATTEND THE HEARING AS IT HAD NOT RECEIVED THE NOTICE OF HEARING DUE TO CHANGE OF ADDRESS. IN VIEW OF ABOVE STATED FACTS AND CIRCUMSTANCES, THE LD. COUNSEL HAS REQUESTED TO RE CALL THE CAPTIONED ORDER DATED 01.03.2017 VIDE ITA NO . 2630/AHD/2 013 AND CONTENDED THAT ANOTHER OPPOR TUNITY OF HEARING IN THE MATTER BE PROVIDED TO DECIDE THE ISSUE ON MERITS BY GIVING A FRESH DATE OF HEARING. M.A. NO. 173 /AHD/2017 (ARISING OUT OF I T A NO . 2630 / A HD/20 13 ) A SSESSMENT YEAR 200 7 - 08 M.A. 173 /AHD/2017 (IN I.T.A NO. 2630 /AHD/20 14) A.Y. 200 7 - 08 PAGE NO ATE INDUSTRIES PVT. LTD. VS. D CIT 2 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD . THUS, CONSIDERING THE E NTIRE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE REASON FOR NON - ATTENDANCE ON THE DATE OF HEARING , WE SET ASIDE THE ORDER OF THE TRIBUNAL DATED 01.03.2017 AND RESTORE THE APPEAL FOR FRESH HEARING AND DIRECT THE REGISTRY TO FIX THE HEARING OF THI S APPEAL ON 23/07/2018 . BOTH THE PARTIES HAVE BEEN INFORMED THE FRESH DATE OF HEARING , THEREFORE, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 3. IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 - 05 - 2018 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 10 /05 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,