M/s. Nomus Comm Ststems, Baroda V. The Dy. Commissioner of Income Tax, Circle-2(2), Baroda

MA 200/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5153 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 08-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SR D R ROOP CHAND
• Assessee Lawyers: BHAVIN J MARFATIA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISC. APPLICATION NO. 200/AHD/2016 (ARISING OUT OF ITA NO.3123/AHD/2011) ( / ASSESSMENT YEAR : 2006-07) M/S. NOMUS COMM SYSTEMS 503-504, GUNJAN TOWERS, OFF ALEMBIC GORWA ROAD, SUBHANPURA, BARODA - 390023 / VS. DCIT CIRCLE 2(2) BARODA AAYKAR BHAVAN, RACE COURSE, BARODA- 390007 ./ ./ PAN/GIR NO. : AABFN 2482 L ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI BHAVIN J. MARFATIA, A.R. / RESPONDENT BY : SHRI, SR.D.R. ROOP CHAND, D.R. / DATE OF HEARING 20/01/2017 / DATE OF PRONOUNCEMENT 23/01/2017 / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS MISC. APPLICATION HAS BEEN FILED BY THE APPELLANT/ASSESSEE FOR THE A.Y.2006-07 AGAINST THE ITA.NO.3123/AHD/2011 AND IT WAS MENTIONED THEREIN THAT MATTER CAME BEFORE THE BENCH-D COMPRISING OF HONBLE SHRI KUL BHARAT, JM AND HONBLE SHRI MANISH BORAD, ACCOUNTANT MEMBER. SINCE THE APPELLANT/ASSESSEE DID NOT REMAIN PRESENT ON THE DATE OF HEARING THE MATTER WAS DISMISSED IN LIMINE BY THE CITING OF ORDER OF CIT(A) VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI). MISC. APPLICATION NO.200/AHD/2016(ARISING OUT OF ITA NO.3123/AHD/2011) M/S NOMUS COMM. SYSTMES VS. DCIT ASST.YEAR 2006-07 - 2 - 2. WE HEARD THE LD. ASSESSEE REPRESENTATIVE AND WE ARE CONVINCED WITH THE REASON GIVEN FOR NON-PRESENCE. 3. THEREFORE, WE RECALL THIS ORDER AND RESTORE THE MATTER TO ITS ORIGINAL NUMBER. 4. IN THE RESULT MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 23/01/2017 SD/- SD/- ( MANISH BORAD ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 23/01/2017 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY 1. DATE OF DICTATION 20/01/2017 (DICTATION-PAD 1 PAGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DISPATCH OF THE ORDER