Kusum Automation Sensors Pvt.Ltd., Baroda V. The Income tax Officer,Ward-1(4), Baroda

MA 181/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7579 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 15-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER AND SHRI A MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NO.181/AHD/2011 IN I.T.A. NO.1764 / AHD/2011 (ASSESSMENT YEAR 2007-08) M/S. KUSUM AUTOMATION SENSORS P. LTD. 201-203, DRAWKESH COMPLEX, NR. HARI DARSHAN BUILDING SUN PHARMA ROAD, VADODARA VS. ITO ,WARD 1(4), VADODARA PAN/GIR NO. : (APPELLANT) .. (RESPONDENT) APPLICANT BY: SHRI MILIN MEHTA, AR DEPARTMENT BY: SHRI VINOD TANWANI, SR. DR DATE OF HEARING: 10.02.2012 DATE OF PRONOUNCEMENT: __ 02.2012 O R D E R PER SHRI MUKUL KUMAR SHRAWAT, JM:- THIS MISCELLANEOUS PETITION DATED 156.11.2011 HAS ARISEN FORM THE ORDER OF THE TRIBUNAL DATED 07.09.2011. THROUGH TH IS MISCELLANEOUS PETITION VIDE PARA 5, IT IS INFORMED THAT THE NOTIC E OF HEARING COULD NOT BE SERVED PROPERLY ON THE ASSESSEE. THE RELEVANT PARA IS BEING REPRODUCED BELOW: 5. THE APPLICANT MOST RESPECTFULLY SUBMITS THAT N OTICE WAS SERVED ON THE ASSESSEE FIXING THE HEARING ON 07.09. 2011 I.E. ON THE DATE OF HEARING ITSELF. AS NO NOTICE OF HEARING WA S SERVED ON THE APPLICANT BEFORE 07.09.2011, THE APPLICANT COULD NO T ATTEND THE HEARING BEFORE THE TRIBUNAL. WE, THEREFORE, REQUES T YOUR KIND OFFICE TO RECALL THE MATTER AS THE APPLICANT HAS GE NUINE REASON FOR M.A.NO.181 /AHD/2011 2 NOT ATTENDING THE HEARING. THE NON-APPEARANCE WAS NOT PURPOSEFUL. 2. FROM THE SIDE OF THE APPLICANT MR. MILIN MEHTA, ADV. AND FROM THE SIDE OF THE RESPONDENT I.E. REVENUE MR. VINOD TANWA NI, SR. DR APPEARED AND HEARD. THE REASONS GIVEN FOR NON-APPEARING APP EAR TO BE REASONABLE, THEREFORE, THE IMPUGNED ORDER OF THE TRIBUNAL IS HE REBY RECALLED. LD. A.R. MR. MILIN MEHTA HAS GIVEN AN UNDERTAKING TO REPRESE NT THIS APPEAL PROPERLY WITHOUT ANY FAIL. WE, THEREFORE, DEEM IT PROPER TO FIX THE DATE OF HEARING OF THIS APPEAL ON 18.04.2012 AND HENCE, THE DATE OF HEARING IS DULY COMMUNICATED TO BOTH THE SIDES IN THE OPEN COU RT. HOWEVER, THE REGISTRY IS DIRECTED TO TAKE NOTE OF THE DATE SO PR ONOUNCED AND ACT UPON ACCORDINGLY AS PER LAW. 3. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE STANDS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (A MOHAN ALANKAMONY) (MUKUL KUMAR SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD M.A.NO.181 /AHD/2011 3 1. DATE OF DICTATION 10/02 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 10/02.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 17/02 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.17/2 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 17/02/2012 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .