G Galaxy Infra Space Pvt. Ltd., Ahmedabad V. The Dy.CIT, Circle-2(1)(1), Ahmedabad

MA 232/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2544 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 24-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DIPAK SONI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 232/AHD/2018 (IN ITA NO. 237/AHD/2016 (ASSESSMENT YEAR : 2012-13) G. GALAXI INFRA SPACE PVT. LTD., F-14, G. GALAXI COMPLEX OPP. GALAXI CINEMA NH. NO.08, NARODA, AHMEDABAD. VS. THE DCIT, CIRCLE 2(1)(1), AHMEDABAD. [PAN NO. AADCG 6607 P] ( APPELLANT ) .. ( RESPONDENT/CROSS OBJECTOR ) APPELLANT BY : SHRI DIPAK SONI, C.A. RESPONDENT BY : SHRI UMA SHANKER PRASAD, SR. D.R. DATE OF HEARING 15/02/2019 DATE OF PRONOUNCEMENT 07/03/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE ASSESSEE SEEKING RECALL OF TRIBUNAL ORDER DATED 18.06.2018 I N ITA NO.237/AHD/2016 (ASSESSEES APPEAL) FOR ASSESSMENT YEAR 2012-13 WHEREBY AND WHE REUNDER THE MATTER WAS DISMISSED FOR NON PROSECUTION APPLYING THE RATIO OF THE DECISION OF THE MULTIPLAN INDIAN PVT. LTD. 38 ITD 320. 2. AT THE TIME OF HEARING OF THE APPEAL, THE LEARNE D COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE NOTICE FIXING THE DATE OF HEARING BEFORE THE TRIBUNAL WAS NOT RECEIVED BY THE ASSESSEE DUE TO THE REASON AS MENTIONED IN PARAGRAPH 2.3 OF THE SAID APPLICATION. THE ASSESSEE IS OTHERWISE VERY MU CH INTERESTED TO PROCEED WITH THE MATTER AND HENCE PRAYING FOR RECALLING OF THE ORDER DISMISSING THE APPEAL. HOWEVER, THE LEARNED DR DID NOT RAISE ANY ADJUDICATION TO THE CO NTENTION MADE BY THE LEARNED AR. - 2 - MA NO.232/AHD/2018 (IN ITA NO.237/AHD/ 2016) G. GALAXI INFRA SPACE PVT. LTD. VS. THE DCIT ASST.YEAR 2012-13 3. WE HAVE HEARD THE RESPECTIVE PARTIES, PERUSED TH E RELEVANT MATERIALS AVAILABLE ON RECORD. IT APPEARS THAT THE REASON NARRATED BY THE ASSESSEE AT PARAGRAPH 2.3 OF THE INSTANT APPLICATION SEEMS TO BE GENUINE FOR NOT APPEARING B EFORE THE TRIBUNAL ON THE DATE OF HEARING OF THE APPEAL ON 18.06.2018. IN THAT VIEW OF THE MATTER, WE, THEREFORE, RECALL O UR ORDER DATED 18.06.2018. THE APPEAL IS HEREBY RESTORED. REGISTRY IS DIRECTED TO FIX THE MATTER FOR HEARING ON 03.06.2019. SINCE THE ASSESSEE HAS REPRESENTED BY ITS COUNSEL B EFORE US TODAY, FURTHER SERVICE OF NOTICE INTIMATING THE DATE OF HEARING OF THE APPEAL IS DIS PENSED. 4. IN THE RESULT, ASSESSEES MISC. APPLICATION IS A LLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 07 / 0 3 /201 9 SD/- SD/- ( PRADIP KUMAR KEDIA ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 07/03/2019 PRITI YADAV, SR.PS / 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 1. DATE OF DICTATION 15/02/2019 (DICTATION PAGES 2) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18/02/2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 05/03/2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING 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 RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER