M/s. Sudeep Infrastructure, Ahmedabad V. The Income Tax Officer, Ward-5(2)(4), Ahmedabad

MA 244/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1594 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 10-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PF JAIN
• Section: 201; 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/S. SUDEEP INFRASTRUCTURE 507 - 511, AKSHAR TOWER, NEAR AKIK TOWER, NEAR PAKWAN CROSS ROADS, S.G. HIGHWAY, BODAKDEV, AMEDABAD - 380054 PAN: ABVFS0679P (APPELLANT) VS THE IT O , CIRCLE - 5 ( 2)(4 ) , AHM EDABAD (RESPONDENT) REVENUE BY : S H RI UMASHANKAR PRASAD , SR. D . R. ASSESSEE BY: SHRI P. F. JAIN , A.R. DATE OF HEARING : 01 - 02 - 2 019 DATE OF PRONOUNCEMENT : 13 - 02 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 20 TH JUNE , 2018. IT IS PLEADED IN THE APPLICATION THAT A PPEAL WAS DISMISSED FOR WANT OF NON - PROSECUTION. M.A. NO. 244 /AHD/2018 (IN I T A NO . 512 / A HD/20 17 ) A SSESSMENT YEAR 2013 - 14 M.A. 244 /AHD/2018 (IN I.T.A NO. 512 /AHD/20 17 ) A.Y. 2013 - 14 PAGE NO M/S. SU DEEP INFRASTRUCTURE VS. IT O 2 2. LD. COUNSEL FOR THE ASSESSEEE SUBMITTED THAT THE NOTICE OF HEARING WAS SENT ON OLD ADDRESS THEREFORE THE ASSESSEE COULD NOT MAKE COMPLIANCE ON THE DATE OF HEARING. IT IS ALSO SUBMITTED THAT INADVERT ENTLY THE NEW ADDRESS COULD NOT BE COMMUNICATED TO THE REGISTRY. AFTER CONSIDERING THE ABOVE WE ARE CONVINCED WITH THE EXPLANATION GIVEN BY THE ASSESS, THEREFORE, W E RECALL THE ORDER OF THE TRIBUNAL. REGISTRY IS DIRECTED TO LIST THE APPEAL ON 22 - 04 - 2019 . NO FRESH NOTICE WILL BE ISSUED TO THE PARTIES AS THE FRESH DATE HAS BEEN COMMUNICATED IN THE OPEN COURT. 3. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 13 - 02 - 201 9 SD/ - S D/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 13 /02 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,