M/s. Shreeji Developers, Ahmedabad V. The DCIT, Circle-9, Ahmedabad

MA 193/AHD/2013

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3118 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 05-06-2015
• Assessment Year: misc
• Appeal Filed On: 28-10-2013
• Court: TRIBUNAL
• Department Lawyers: MK SINGH

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV,JUDICIAL MEMBER NO. M.A.193/AHD/2013 (ARISING OUT OF IT(SS) A.NO.26/AH D/2008 (BLOCK PERIOD 1-4-1985 TO 31-3-1995 & 1-4-95 TO 21-09-1995) SHREEJI DEVELOPERS, B-1, SHYAM GOKUL APARTMENTS SATELLITE RING ROAD, AHMEDABAD. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-9, AHMEDABAD. PAN/GIR NO.S-332 / (APPELLANT) / (RESPONDENT) BY ASSESSEE : NONE BY REVENUE : SHRI M.K. SINGH, SR. D.R. / DATE OF HEARING :05 /06 /2015 / DATE OF PRONOUNCEMENT:05/06/2015 / O R D E R M.A.NO193 /AHD/2010 ARISING OUT OF IT(SS)A NO.26/AHD/2008 BLOCK PERIOD 1-4-1985 TO 31-3-1995 & 14-9-1995 TO 2 1-9-1995. 2 PER N.S. SAINI, ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE AGAINST THE ORDER OF THE TRIBUNAL DATED 08-04-2013 PASSED IN IT(SS)A.NO.26/AHD/2008 FOR THE BLOCK PERIOD 1-4-198 5 TO 31-3-1995 & 1-4-95 TO 21-09-1995. 2. THE GRIEVANCE OF THE ASSESSEE MISCELLANEOUS PETI TION IS THAT APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNA L ON THE GROUND THAT THE ASSESSEE FAILED TO PUT IN APPEARANCE ON TH E DATE OF HEARING FIXED ON 8-4-2013 AND THEREFORE ASSESSEE WAS NOT IN TERESTED IN PROSECUTING WITH THE APPEAL. 3. IN THE MISCELLANEOUS PETITION, THE ASSESSEE HAS STATED THAT THE A.R. OF THE ASSESSEE SHRI DEEPAK SONI HAD TO GO OUT OF AHMEDABAD ON 8-4-2013 ON ACCOUNT OF UNEXPECTED EMERGENCY AND THE REFORE, VIDE LETTER 5-4-2013 ADJOURNMENT WAS SOUGHT, PHOTOCOPY O F THE SAID LETTER IS ENCLOSED WITH THE MISCELLANEOUS PETITION AND HENCE IT IS PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 8-4-2013 BE RECALLED AN D THE APPEAL BE HEARD ON MERIT. 4. THE DEPARTMENTAL REPRESENTATIVE HAD NO OBJECTION TO RECALLING THE ORDER OF THE TRIBUNAL DATED 8-4-2013 AND FIXING THE HEARING OF THE APPEAL ON MERITS. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE MATERIAL AVAILABLE ON RECORD WE FIND THAT THE ASSESSEE HAD S UFFICIENT CAUSE TO NOT TO BE PRESENT ON THE DATE OF HEARING FIXED BY THE T RIBUNAL FOR HEARING OF M.A.NO193 /AHD/2010 ARISING OUT OF IT(SS)A NO.26/AHD/2008 BLOCK PERIOD 1-4-1985 TO 31-3-1995 & 14-9-1995 TO 2 1-9-1995. 3 THE APPEAL. THE DEPARTMENTAL REPRESENTATIVE ALSO H AD NO OBJECTION IN RECALLING THE ORDER OF THE TRIBUNAL DATED 8-4-2013 AND HEARING THE APPEAL ON MERIT. WE THEREFORE, RECALL OUR ORDER DAT ED 8-4-2013 AND FIX THE HEARING OF THE APPEAL ON 11-8-2015. PARTIES ARE INFORMED IN THE COURT. 6. SINCE THE PARTIES HAVE BEEN INFORMED ABOUT THE D ATE OF HEARING IN COURT SENDING OF NOTICE OF HEARING IS DISPENSED WIT H. 7. IN THE RESULT MISCELLANEOUS PETITION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARI NG IN THE PRESENCE OF THE PARTIES ON FRIDAY, THE 5 TH DAY OF JUNE,2015. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD. DATED: 05 /06 /2015 PATKI M.A.NO193 /AHD/2010 ARISING OUT OF IT(SS)A NO.26/AHD/2008 BLOCK PERIOD 1-4-1985 TO 31-3-1995 & 14-9-1995 TO 2 1-9-1995. 4 ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III 5. !' ## , / DR, ITAT, 6. '$% & / GUARD FILE. # $ % / BY ORDER, & / % '( ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION- 5-6-2015 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 5-6- 2015. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. - 5-6-2015 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5-6-2015 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 9-6- 2015 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER