Video Photographers Association of Gujarat, Ahmedabad V. The Dy. DIT (Exemp.), Ahmedabad

MA 248/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6368 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMIT KUMAR VARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER M. A. NO. 248/AHD/2017 (IN ITA NO. 470/AHD/2015) (ASSESSMENT YEAR: 2010-11) VIDEO PHOTOGRAPHERS ASSOCIATION OF GUJARAT, PUNAYABHAI SHOPPING CENTRE, DARPAN CROSS ROAD, NARANPURA, AHMEDABAD - 380013 APPELLANT VS. DEPUTY DIRECTOR OF INCOME TAX, (EXEMPTION), AHMEDABAD RESPONDENT PAN: AAAAV3774D & M. A. NO. 294/AHD/2017 (IN ITA NO. 514/AHD/2015) (ASSESSMENT YEAR: 2011-12) M/S. GEETGANGA INVESTMENT PVT. LTD., 9 TH FLOOR, ABS TOWER, OLD PADRA ROAD, BARODA 390007 APPELLANT VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BARODA - 390007 RESPONDENT PAN: AAACG6937B & M. A. NOS. 248 & 294/AHD/2017 & 8/AHD/2018 (VIDEO PHOTOGRAPHERS ASSOCIATION & 2 ORS.) - 2 - M.A. NO. 8/AHD/2018 (IN ITA NO. 826/AHD/2015) (ASSESSMENT YEAR: 2011-12) M/S. PERSOURCE 101, COMMERCE HOUSE-1, NEAR JUDGES BUNGALOW, AHMEDABAD APPELLANT VS. JOINT COMM. OF INCOME TAX, RANGE 6, AHMEDABAD RESPONDENT PAN: AALFP1825H /BY ASSESSEE : SHRI SULABH PADSHAH, A.R. SHRI AMIT SHUKLA, A.R. (IN M.A. NO.8/AHD/2018) /BY REVENUE : SHRI SUMIT KUMAR VARMA, SR. D.R. /DATE OF HEARING : 06.04.2018 /DATE OF PRONOUNCEMENT : 09.04.2018 ORDER PER S. S. GODARA, JUDICIAL MEMBER THESE THREE ASSESSEES HAVE FILED THEIR RESPECTIVE M ISCELLANEOUS APPLICATIONS U/S. 254(2) OF THE INCOME TAX ACT, 1961, IN SHORT THE ACT SEEKING TO RECALL OUR AS MANY ORDERS; ALL DATED 05.09.2017 DISMISSING MAIN A PPEALS FOR WANT OF PROSECUTION. WE HAVE HEARD ALL THREE ASSESSEES AS WELL AS THE RE VENUE. CASE FILES PERUSED. 2. IT EMERGES AT THE OUTSET THAT ALL THREE INSTANT ASSESSEES HAVE ATTRIBUTED THEIR FAILURE IN NONAPPEARANCE DURING THE COURSE OF HEARI NG ON 04.09.2017 IN RESPECTIVE M. A. NOS. 248 & 294/AHD/2017 & 8/AHD/2018 (VIDEO PHOTOGRAPHERS ASSOCIATION & 2 ORS.) - 3 - MAIN APPEALS TO THE FACT THAT THE CORRESPONDING HEA RING NOTICE(S) STOOD SERVED TO THEM ONLY ON OR AFTER THE DATE OF HEARING. THESE C LINCHING AVERMENTS HAVE GONE UNREBUTTED FROM REVENUE SIDE. RELEVANT COPIES OF N OTICES ALSO FORM PART OF RECORD BEFORE US IN ALL THESE THREE MISCELLANEOUS APPLICAT IONS. ALL THESE FACTS SUFFICIENTLY INDICATE THAT THESE THREE ASSESSEES NONAPPEARANCE ON THE SAID DATE OF HEARING WAS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO CIRCU MSTANCE BEYOND THEIR CONTROL. WE ACCORDINGLY RESTORE ALL THREE CORRESPONDING APPEALS FOR AFRESH HEARING TO COME UPON 19.07.2018. ALL THE THREE ASSESSEES HAVE NOTED DOW N THE SAME. THE REGISTRY SHALL NOT ISSUE ANY FURTHER NOTICE OF HEARING FOR THE SAI D DATE. 3. THESE THREE ASSESSEES MISCELLANEOUS APPLICATION S ARE ALLOWED IN ABOVE TERMS. [PRONOUNCED IN THE OPEN COURT ON THIS THE 09 TH DAY OF APRIL, 2018.] SD/- SD/- (MANISH BORAD) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 09/04/2018 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 45 / GUARD FILE. BY ORDER / . // . /0