M/s. Soham Developers, Ahmedabad V. The Dy. Commissioner of Income Tax, Circle-3(2), Ahmedabad

MA 231/AHD/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7345 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: DIVYA AGARWAL
• Keywords: Rectification of order; Set aside

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 231/AHD/2018-AY 2012- 13 ( IN I.T.A. NO. 1616/AHD/2016-AY 2012-13 ) M/S. SOHAM DEVELOPERS MAHADEV HOUSE 25, SAHYADRI BUNGLOWS, NEAR RADHE KISHAN ARCADE, ISANPUR, AHMEDABAD - 382443 / VS. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -3(2) PRATYAKSHKAR BHAVAN, AMBAWADI, AHMEDABAD / / PAN/GIR NO. : ABLFS2527G ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : DIVYA AGARWAL, A.R. / RESPONDENT BY : SHRI LALIT P. JAIN, SR. D.R. / DATE OF HEARING 03/05/2019 !'# / DATE OF PRONOUNCEMENT 03/05/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF ORDER DATED 23.02.2018 PASSED BY THE TRIBUNAL UNDER S. 254(1) OF THE ACT. 2. THE ASSESSEE HAS FILED AN AFFIDAVIT STATING THAT THE NOTICE OF HEARING FOR THE APPOINTED DATE WAS NOT SERVED ON TH E ASSESSEE AND THE ASSESSMENT ORDER WAS PASSED EX PARTE IN THE ABSENCE OF THE ASSESSEE. THE LEARNED AR ACCORDINGLY SUBMITTED THAT THE MATTE R SHOULD BE M.A. NO. 231/AHD/18 [M/S. SOHAM DEVELOPERS VS. DCIT ] A.Y. 2012-13 - 2 - RECALLED FOR FRESH HEARING AFTER GIVING OPPORTUNITY TO THE ASSESSEE TO DEFEND ITS APPEAL. 3. CONSIDERING THE CIRCUMSTANCES POINTED OUT ON BEH ALF OF THE ASSESSEE, WE DEEM IT APPROPRIATE TO RECALL THE APPE AL FOR FRESH HEARING. THIS COURSE WILL DEFEND THE PRINCIPLE OF NATURAL JU STICE. THE EARLIER ORDER OF THE CO-ORDINATE BENCH OF ITAT IN ITA NO. 1 616/AHD/2016 DATE 23.02.2018 IS THUS SET ASIDE AND THE APPEAL OF THE ASSESSEE IS RECALLED FOR HEARING IN REGULAR COURSE ON 25.07.201 9. WE DIRECT THE REGISTRY TO LIST THE APPEAL FOR FRESH HEARING ON 25 /07/2019 FIXED IN CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFOR E, FORMAL NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH PARTI ES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 03/05/2019 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 03/ 05/2019