Deep Industries Ltd., Ahmedabad V. Dy. Commissioner of Income tax,(OSD), Ahmedabad

MA 240/AHD/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9939 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 14-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AMAN SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.240/AHD/2019 (AND ITA NO. 788/AHD/2015) (ASSESSMENT YEAR: 2009-10) DEEP INDUSTRIES LTD. C/O. KETAN H. SHAH, ADVOCATE 512, TIMES SQUARE-I, OPP. RAM BAUG BUNGALOW, NR. RAVIJA PLAZA, THALTEJ SHILAJ ROAD, THALTEJ, AHMEDABAD-380059 VS. DCIT(OSD) RANGE-1, AHMEDABAD-380009 [ PAN NO. AAA CD6 915 E ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI AMAN SHAH, AR RESPONDENT BY : SHRI DILIP KUMAR, SR. DR DATE OF HEARING 03/01/2020 DATE OF PRONOUNCEMENT 03/01/2020 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPLICATION IS DIRECTED AGAINST THE ORD ER DATED 30.04.2019 PASSED BY THE CO-ORDINATE BENCH WHEREBY AND WHEREUNDER THE IT A NO. 788/AHD/2015 HAS BEEN DISMISSED IN LIMINE. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT HAS BEEN SOUGHT FOR. - 2 - MA N O.240/AHD/2019(IN ITA NO.788/A/15) DEEP INDUSTRIES LTD. VS. DCIT ASST.YEAR 2009-10 2. HEARD THE PARTIES PERUSED THE RECORDS INCLUDING AN AFFIDAVIT FILED BY THE ASSESSEE EXPLAINING THE REASON FOR NON-APPEARANCE O N THE SCHEDULE DATE OF HEARING. 3. IT APPEARS THAT THE HEARING NOTICE WAS NOT RECEI VED BY THE ASSESSEE DUE TO CHANGE OF OFFICE ADDRESS AND, THEREFORE, THE ASSESS EE WAS UNABLE TO APPEAR ON THE DATE OF HEARING WHICH ACCORDING TO US SINCE TO BE G ENUINE. HENCE, THE ORDER IS RECALLED. THE MATTER IS RESTORED TO THE FILE. 4. THE REGISTRY IS DIRECTED TO PUT THE MATTER ON BO ARD ON 16.01.2020 FOR HEARING. SINCE BOTH THE PARTIES ARE PRESENT BEFORE SERVICE O F NOTICE IS DISPENSED WITH. HENCE, THE APPLICATION IS ALLOWED. 5. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 03/01/2020 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 03/01/2020 TANMAY, 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