Naroda Enviro Projects Ltd., Ahmedabad V. The Income Tax Officer, Ward-5(1), Ahmedabad

MA 18/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1956 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-06-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 30-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JHANGID
• Assessee Lawyers: N B SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) M. A. NO: 18/AHD/2014 (IN ITA NO. 2976/AHD/2014) (ASSESSMENT Y EAR: 2004-05) NARODA ENVIRO PROJECTS LTD., PLOT NO. 512-515, PHASE-1, GIDC, NARODA, AHMEDABAD 382 330 V/S INCOME TAX OFFICER, WARD 5 (1), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAACN 5399J APPELLANT BY : SHRI N.B. SHAH RESPONDENT BY : SHRI J.P. JHANGID, SR. D.R. ( )/ ORDER DATE OF HEARING : 06-06-2014 DATE OF PRONOUNCEMENT : 27 -06-2014 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS MA, THE ASSESSEE HAS PRAYED FOR RECALLING T HE ORDER OF TRIBUNAL IN ITA NO. 2976/AHD/2010 ORDER DATED 27.09.2013 FOR A. Y. 04-05. 2. BEFORE US, THE LD. A.R. HAS SUBMITTED THAT SINCE TH E NOTICE OF HEARING FIXING THE DATE OF HEARING ON 23.09.2013 WAS NOT RECEIVED BY THE ASSESSEE AND THEREFORE NOBODY COULD NOT ATTEND THE HEARING. ASSE SSEE HAS ALSO FILED M.A NO 18/A/2014(IN ITA NO. 2976/A/ 10) . A.Y. 2004-05. 2 AFFIDAVIT GIVING REASONS FOR NON APPEARANCE LD. A.R . THEREFORE SUBMITTED THAT THE ORDER PASSED ON 27.09.2013 BE RECALLED. LD. D.R . OBJECTED TO THE PRAYER OF LD. A.R. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. ON CONSIDERING THE REASONS GIVEN BY ASSESSEE FOR NON APPEARANCE IN THE AFFIDAVIT, WE FI ND THAT ASSESSEE HAS BEEN ABLE TO SHOW SUFFICIENT CAUSE FOR NON-APPEARANCE ON 23.09.2013 AND THEREFORE WE RECALL THE ORDER DATED 27.09.2013. TH E DATE OF HEARING IS FIXED FOR HEARING ON 17.07.2014. SINCE THE DATE OF HEARIN G IS ANNOUNCED IN THE OPEN COURT TO WHICH BOTH THE PARTIERS AGREED, THE I SSUANCE OF NOTICE FOR HEARING IS DISPENSED WITH. 4. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE IS AL LOWED. ORDER PRONOUNCED IN OPEN COURT ON 27 - 06 - 2014. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,A HMEDABAD