Jupiter Comtex Private Limited., Ahmedabad V. Dy.Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad

MA 173/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1595 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 06-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D K PARIKH
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SM C BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER JUPITER COMTEX PVT. LTD. PLOT NO. 510, PHASE IV, GIDC, VATVA, AHMEDABAD - 382445 PAN: ABVFS0679P (APPELLANT) VS THE DCIT , CIRCLE - 2 ( 1)(1 ) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI U MASHANKAR PRASAD , SR. D . R. ASSESSEE BY: SHRI D.K. PARIKH , A.R. DATE OF HEARING : 01 - 02 - 2 019 DATE OF PRONOUNCEMENT : 13 - 02 - 2 019 / ORDER P ER : AMARJIT SI NGH, ACCOUNTANT MEMBER : - THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 9 TH APRIL , 2018. IT IS PLEADED IN THE APPLICATION THAT APPEAL WAS DISMISSED FOR WANT OF NON - PROSECUTION. M.A. NO. 173 /AHD/2018 (I N I T A NO . 938 / A HD/20 16 ) A SSESSMENT YEAR 2012 - 13 M.A. 173 /AHD/2018 (IN I.T.A NO. 938 /AHD/20 16 ) A.Y. 2012 - 13 PAGE NO JUPITER COMTEX PVT. LTD. VS. DCIT 2 2. L D. COUNSEL FOR THE ASSESSEEE CONTEND ED THAT THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE, THEREFORE, NO - ONE ON BEHALF OF THE AS SESSEE COULD ATTEND THE HEARING . AFTER CONSIDERING THE ABOVE WE ARE CONVINCED THAT THE AFORE SAID BONA FIDE REASON FOR NOT ATTENDING THE HEARING THEREFORE W E RECALL THE ORDER OF THE TRIBUNAL. REGISTRY IS DIRECTED TO LIST THE APPEAL ON 22/04/2019 . NO FRESH NOTICE WILL BE ISSUED TO THE PARTIES AS THE FRESH DATE OF HEARING HAS BEEN COMMUNICATED IN THE OPEN COURT. 3. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 13 - 02 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER A HMEDABAD : DATED 13 /02 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,