Hariom Solar Foundation, Bharuch V. The CIT-III, Baroda

MA 199/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1947 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-07-2014
• Assessment Year: 2011-2012
• Appeal Filed On: 18-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K SINGHSR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (BEFORE SHRI MUKUL KR. SHRAWAT, J.M. & SHRI ANIL CH ATURVEDI, A.M.) M. A. NO. 199/AHD/2013 (IN ITA NO. 714/AHD/2013) (ASSESSMENT YE AR: 2011-12) HARI OM SOLAR FOUNDATION PLOT NO. 157, GIDC PHASE-2, NARMADA NAGAR, BHARUCH-392015 V/S THE COMMISSIONER OF INCOME TAX-III RACE COURSE CIRCLE, BARODA (APPELLANT) (RESPONDENT) PAN: AAATH 9295K APPELLANT BY : SHRI TEJ SHAH A.R. RESPONDENT BY : SHRI M.K. SINGH, SR. A.R. ( )/ ORDER DATE OF HEARING : 18-07-201 4 DATE OF PRONOUNCEMENT : 25 -07-2014 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS MA, THE ASSESSEE HAS PRAYED FOR RECALLIN G THE ORDER OF TRIBUNAL IN ITA NO. 714/AHD/2013 ORDER DATED 25.10.2013 FOR A.Y. 20 11-12. 2. BEFORE US, THE LD. A.R. IN THE M.A. SUBMITTED THE F OLLOWING REASONS FOR NON APPEARANCE:- 3. THE CASE OF THE ASSESSEE WAS TO BE REPRESENTED BY T HE RASESH SHAH & ASSOCIATES, CHARTERED ACCOUNTANTS WHO ARE HAVING ALSO ITS BRANCH OFFICE A T AHMEDABAD. BEFORE THE DATE OF THE HEARING THE PAP ER BOOK WAS PREPARED AND IT WAS INTENDED TO BE FILED O N THE DATE OF HEARING WHICH WAS ON MONDAY I.E 21.10.2013. THE PAPER BOOK ALONG WITH THE ADJOURNME NT APPLICATION WAS SENT FROM SURAT TO AHMEDABAD OFFICE OF THE COUNSEL OF THE ASSESSEE ON 18.10.2013 IE. FRIDAY WHICH WAS SUPPOSED TO BE RECEIVED ON M.A NO 199/AHD /13 (IN ITANO. 714/A/13 . A.Y. 2011- 12 2 19.10.2013 I.E. SATURDAY. HOWEVER THE COURIER PARCEL CONTAINING THE PAPERBOOK AND ADJOURN MENT APPLICATION WAS RECEIVED ONLY AT AROUND 2 PM ON THE DATE OF HEARING. THEREFORE THE CONCERNED CLERK OF THE AHMEDABAD OFFICE COULD NOT HANDOVER THE ADJOURNMENT APPLICATION BEFORE THE HEARING. 3. IN VIEW OF THE ABOVE SUBMISSIONS, LD. A.R. PRAYE D THAT THE EX-PARTE ORDER BE RECALLED AND FURTHER SUBMITTED THAT THE CASE WOULD BE REPRESENTED ON THE NEXT DATE OF HEARING. 4. LD. D.R. DID NOT SERIOUSLY OBJECTED TO THE PRAYE R OF LD. A.R. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS. ON CONSIDER ING THE REASONS GIVEN BY ASSESSEE FOR NON APPEARANCE, WE FIND THAT ASSESSEE HAS BEEN ABLE TO SHOW SUFFICIENT CAUSE FOR NON-APPEARANCE ON 18.07.2014 A ND THEREFORE WE RECALL THE EX PARTE ORDER DATED 18.07.2014. THE DATE OF HEARI NG IS FIXED FOR HEARING ON 09.09.2014. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT TO WHICH BOTH THE PARTIERS AGREED, THE ISSUANCE OF NOTICE FO R HEARING IS DISPENSED WITH. 6. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 25 - 07 - 2014. SD/- SD/- (MUKUL KR. SHRAWAT) (ANIL CHATURVEDI) JUDICIAL MEMBER 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 ITA T,AHMEDABAD