M/s.Kolet Resorts Club Pvt.Ltd., Hyderabad V. The Income Tax Officer-Ward-4(2), Ahmedabad

MA 190/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1572 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 26-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SHARMA
• Section: 201; 73

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER M/S. KOLET RESORTS CLUB PVT., NEAR TALAV VILLAGE, SARKHEJ SANAND ROAD, SANAND, AHMEDABAD PAN: AAACK8607J (APPELLANT) VS THE IT O , WARD - 4(2) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI VIKRAM SHARMA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 07 - 12 - 2 018 DATE OF PRONOUNCEMENT : 02 - 01 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE ASSESSEE HAS FILED THREE MISCELLANEOUS APPLICATIONS AGAINST THE ORDER OF ITAT IN ITA NOS. 3473 TO 3475/AHD/2015 ORDER DATED 08 - 01 - 2018 STATING THAT THE ABOVE THREE APPEALS OF THE ASSESSEE WERE DISMISSED FOR WANT OF PROSECUTION. 2. DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US, THE LD. COUNSEL HAS SUBMITTED THAT THE ASSESSEE COULD NOT ATTEND HEARING AS T HE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS OUT OF STATION ON THAT D ATE OF HEARING ON ACCOUN T OF CERTAIN WORK. M.A. NOS. 190 TO 192/AHD/2018 (ARISING OUT OF I T A NO S . 3473 TO 3475 / A HD/20 15 A SSESSMENT YEAR 200 9 - 10 TO 2011 - 12 M.A NOS. 190 TO 192/AHD/2018 ( IN I.T.A NO S . 3 4 73 TO 3475 /AHD/20 15) A.Y. 2009 - 10 TO 2011 - 12 PAGE M/S. KOLLET RESORT CLUB PVT. LTD. VS. IT O 2 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. WE CONSIDER THAT NON AVAILABILITY OF THE AUTHORIZED COUNSEL OF THE ASSESSEE ON THE DATE OF HEARING APPEARED TO BE A BONA FIDE CAUSE FOR NOT MAKING COMPLIANCE , THER EFORE, WE RECALL THE ORDER DATED 08 - 01 - 2018 AND THE REGISTRY IS DIRECTED TO FIX THESE THREE APPEALS FOR HEARING ON 19 TH MARCH, 2019. NO FURTHER NOTICE OF HEARING WILL BE GIVEN TO THE PARTIES AS THEY HAVE BEEN INFORMED THE NEW DATE OF HEARING AT THE TIME OF APPELLATE PROCEEDINGS. ACCORDINGLY, ALL THE THREE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT, ALL THREE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 02 - 01 - 201 9 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 02 /01/2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CI T 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,