A.T.E. Industries Pvt. Ltd (Now known as Inspiron Engineering Pvt.Ltd., Ahmedabad V. The ACIT., Circle-4, Ahmedabad

MA 217/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6511 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 01-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: RACHNA A SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER A.T.E. INDUSTRIES PVT. LTD. (NOW KNOWN AS INSPIRON ENGINEERING PVT. LTD), NR. ODHAV GIDC, ODHAV ROAD, AHMEDABAD PAN: AAACM78178A (APPELLANT) VS THE ACIT, CIRCLE - 4, AHMEDABAD (RESPONDENT) REVENUE BY : S H RI SAURABH SINGH , SR. D . R. ASSESSEE BY: MS. RACHNA A. SHAH , A.R. DATE OF HEARING : 20 - 04 - 2 018 DATE OF PRONOUNCEMENT : 10 - 05 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE TRIBUNAL DATED 22.05.2017. THE ASSESSEE IN ITS MISCELLANEOUS APPLICA TION DATED 31.07.2017 REPORTED THAT ON THE DATE OF HE ARING ON 22.05.2017 NOBODY COULD ATTEND THE HEARING AS THE NOTICE OF HEARING WAS MISPLACED. IN VIEW OF ABOVE STATED FACTS AND CIRCUMSTANCES , THE LD. COUNSEL HAS REQUESTED TO RECALL THE CAPTIONED OR DER DATED 22.05.2017 VIDE ITA NO . 813/AHD/2014 AND C ONTENDED THAT ANOTHER OPPOR TUNITY OF HEARING IN THE MATTER BE PROVIDED TO DECIDE THE ISSUE ON MERITS BY GIVING A FRESH DATE OF HEARING. 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD . THUS, CONSIDERING THE ENTIRE FACTS AND CIRCU MSTANCES OF THE PRESENT CASE AND M.A. NO. 2 17 / AHD/2017 (ARISING OUT OF I T A NO . 813 / A HD/20 14) A SSESSMENT YEAR 200 5 - 06 M.A. 2 17 /AHD/2017 (IN I.T.A NO. 813 /AHD/20 14) A.Y. 2005 - 06 P AGE NO ATE INDUSTRIES PVT. LTD. VS. ACIT 2 THE REASON FOR NON - ATTENDANCE ON THE DATE OF HEARING , WE SET ASIDE THE ORDER OF THE TRIBUNAL DATED 22.05.2017 AND RESTORE THE APPEAL FOR FRESH HEARING AND DIRECT THE REGISTRY TO FIX THE HEARING OF THIS APPEAL ON 09/07/2 0 18 . BOTH THE PARTIES HAVE BEEN INFORMED THE FRESH DATE OF HEARING , THEREFORE, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 3. IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 10 - 05 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 10 /05 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,