Mit Iron and Steel Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-2(1)(4), Ahmedabad

MA 184/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5102 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 15-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALBINUS TIRKEY
• Assessee Lawyers: CHIRAG R SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI WASEEM AHMED , ACCOUNTANT MEMBER MIT IRON AND STEEL PVT. LTD. 504, 5 TH FLOOR, ASHWAMEGH AVENUE NR. MITHAKALI UNDER BRIDGE, MITHAKALI, AHMEDABAD - 380009 PAN: AABCB6914E (APPELLANT) VS THE IT O , WARD - 2( 1 )(4) , A HMEDABAD (RESPONDENT) REVENUE BY : S H RI ALBINUS TIRKEY , SR. D . R. ASSESSEE BY: SHRI CHIRAG R. SHAH, A.R. DATE OF HEARING : 18 - 01 - 2 019 DATE OF PRONOUNCEMENT : 18 - 01 - 2 019 / ORDER P ER : RAJPAL YADAV, JUDICIAL MEMBER : - PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE CONTENDING THEREIN THAT ITS APPEAL WAS DISMISSED FOR WANT OF PROSECUTION BY THE T RIBUNAL ON 26 TH FEB, 2018. M.A. NO. 184/AHD/2018 (AR ISING OUT OF I T A NO . 194 / A HD/20 16) A SS ESSMENT YEAR 2012 - 13 M.A. NO. 184/AHD/2018 ( IN I.T.A NO. 194 /AHD/20 1 6) A.Y. 2012 - 13 PAGE NO MIT IRON AND STEEL PVT. LTD. VS. IT O 2 2. LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ITS CONSULTANT HAS COMMUNICATED HIM TO APPEAR BEFORE THE T RIBUN AL SOUGHT AN ADJOURNMENT. SOMEHOW ON ACCOUNT OF MISCOMMUNICATION , NO - ONE COULD APPEAR ON THAT DATE AND APPEAL WAS DISMISSED FOR WANT OF PROSECUTION. CONSI DERING THE EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS FOR NOT APP EARING BEFORE THE T RIBUNAL. THE REFORE, WE RECALL ORDER OF THE T RIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. REGISTRY IS DIREC TED TO LIST THE APPEAL ON 18 TH APRIL, 2019. NO NOTICE WILL BE SENT TO THE PARTIES AS THE DATE HAS BEEN COMMUNICATED IN THE OPEN COURT. 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 18 - 01 - 201 9 SD/ - SD/ - ( WASEEM A HMED ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 18 /01/2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONC ERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,