Dolphin Metal (India) Ltd., Ahmedabad V. The Income tax Officer, Ward-1(4), Ahmedabad

MA 211/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6542 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 13-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD : , , BEFORE SHRI PRAMOD KUMAR ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER MA NO.211/AHD/2017 AY 2006-07 (ARISING OUT OF ./ I.T.A. NO.2724/AHD/2013) ( / ASSESSMENT YEAR : 2006-07) DOLPHIN METAL (INDIA) LTD. HAVING ITS REGISTERED OFFICE AT B-805, SAMUDRA NR.CLASSIC GOLD HOTEL ELLISBRIDGE, AHMEDABAD-380 009 / VS. THE INCOME TAX OFFICER WARD-1(4) AHMEDABAD ' ./ ./ PAN/GIR NO. : AAACD 6591 J ( '% / APPLICANT ) .. ( &'% / RESPONDENT ) '% ' / APPLICANT BY : SHRI MOHIT GUPTA, AR &'% ( ' / RESPONDENT BY : SHRI MUDIT NAGPAL, SR.DR ) * ( + / DATE OF HEARING 04/05/2018 ,-. ( + / DATE OF PRONOUNCEMENT 04/ 05 /2018 / O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION HAS BEEN FIL ED BY THE ASSESSEE PRAYING FOR RECALLING OF THE ORDER DATED 1 7/01/2017 PASSED BY ITAT AHMEDABAD B BENCH IN ITA NO.2724/AHD/2013 FO R THE ASSESSMENT YEAR 2006-07. MA NO.211/AHD/2017 (ARISING OUT OF ITA NO.2724/AHD/2013 DOLPHIN METAL (INDIA) LTD. VS. ITO ASST.YEAR 2006-07 - 2 - 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE-A PPLICANT HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON TH E DATE OF HEARING BEFORE THE LD.TRIBUNAL WHICH IS AS UNDER:- IT IS HUMBLY SUBMITTED THAT THE DATE OF HEARING OF THE SAID APPEAL WAS FIXED ON 09.01.2017. THE APPLICANTS AUTHORIZED REPRESENTATIVE BECAUSE OF ITS MEDICAL PROBLEMS HAD FAILED TO APPEA R BEFORE THE HONBLE TRIBUNAL. THE HONBLE TRIBUNAL VIDE ORDER DATED 17.01.2017 DISMISSED THE SAID APPEAL SUMMARILY WITH OUT DECIDING IT ON MERITS. THEREFORE BEING AGGRIEVED BY THE ORD ER PASSED BY THE HONBLE TRIBUNAL ON 17.01.2017, THE PRESENT APPLICA TION IS PREFERRED. 3. THE LD.DR, ON THE OTHER HAND, HAS OBJECTED TO TH E REQUEST OF THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE FACTS A ND CIRCUMSTANCES OF THE CASE AND THE SUBMISSIONS OF THE LD.AR, WE AGREE WIT H THE CONTENTION MADE BY THE ASSESSEE THAT THERE WAS REASONABLE CAUS E FOR ASSESSEES FAILURE TO APPEAR BEFORE THE LD.TRIBUNAL ON THE DAT E OF HEARING ON 17.01.2017. ACCORDINGLY, WE RECALL THE ORDER DATED 17.01.2017 PASSED BY THE B BENCH OF THE LD.ITAT AHMEDABAD IN ITA NO.2724/AHD/2013 FOR THE AY 2006-07. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 13/08/2018. SINCE THE DATE OF HEARING IS MA NO.211/AHD/2017 (ARISING OUT OF ITA NO.2724/AHD/2013 DOLPHIN METAL (INDIA) LTD. VS. ITO ASST.YEAR 2006-07 - 3 - PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICE OF HEA RING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 04 TH MAY, 2018. SD/- SD/- ( ) ( ) ( PRAMOD KUMAR ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 04 / 05/2018 0+..) , .)../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. '% / THE APPLICANT 2. &'% / THE RESPONDENT. 3. 12 3 / CONCERNED CIT 4. 3 ( ) / THE CIT(A)-6, AHMEDBAD 5. 67 8 )2 , + 2 . , 1 / DR, ITAT, AHMEDABAD 6. 8 :; < * / GUARD FILE. / BY ORDER, & 6 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD