Swiss Exports Pvt.Ltd., Ahmedabad V. The Income tax Officer,Ward-8(2), Ahmedabad

MA 25/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6770 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 18-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KETAN H SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : D BENCH : AHMEDABAD ( BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE SHR I A.K.GARODIA, A.M. ) M.A. NO. 25(AHD.) OF 2011 : ASSESSMENT YEAR 200 1-02 (ARISING OUT OF ITA NO.1496/AHD./2008) SWISS EXPORT PVT. LTD., AHMEDABAD ..,.. (APPELLANT) -VS- PAN: AADCS 0719C I.T.O., WARD-8(2), AHMEDABAD .. (RESPO NDENT) APPLICANT BY : SHRI KETAN H. SHAH, A.R. RESPONDENT BY : SHRI VINOD TANWANI, SR .D.R. DATE OF HEARING : 26/08/2011 DATE OF PRONOUNCEMENT : 26/08/2011 O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE FOR RECALLING THE ORDER PASSED BY THE I.T.A.T. IN ITA NO.1496/AHD./2008 DEC IDED ON 20.01.2009 EX PARTE QUA ASSESSEE BY FOLLOWING THE DECISIONS OF CIT VS- MUL TIPLAN INDIA LTD. REPORTED IN 38 I.T.D. 320 (DELHI) AND THE HONBLE MADHYA PRADESH HIGH COU RT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS- CWT (1966) 223 ITR 480 (MP). 2. AT THE TIME OF HEARING OF THIS MISCELLANEOUS APP LICATION BEFORE US, SHRI KETAN H. SHAH, A.R., APPEARING ON BEHALF OF THE ASSESSEE, SU BMITTED THAT THE NOTICE OF HEARING SENT BY REGISTERED POST WAS RECEIVED BY THE ASSESSEE AND AS THE MOTHER OF THE ASSESSEES COUNSEL WAS UNWELL, THE COUNSEL ASKED HIS STAFF MEM BER TO TAKE ANOTHER DATE BY FILING ADJOURNMENT LETTER. BUT THE STAFF MEMBER OF THE COU NSEL OF THE ASSESSEE WAS ON LEAVE ON THE DATE OF HEARING DUE TO HIS ILLNESS AND THE COUN SEL THOUGHT THAT ANOTHER NOTICE WILL BE SENT. HENCE, THE NON-APPEARANCE OCCURRED. THEREFORE , THE TRIBUNAL MAY RECALL THE ORDER 2 M.A.NO. 25-AHD-2011 DATED 20.01.2011 PASSED BY THE ITAT IN ITA NO. 1496 /AHD./2008 DISMISSING THE APPEAL OF THE ASSESSEE FOLLOWING THE DECISION IN THE CASE OF MULTIPLAN INDIA LTD. REPORTED IN 38 ITD 320 (DELHI) ( SUPRA ). 3. ON THE OTHER HAND, SHRI G.S.SOURYAVANSHI , SR.D.R., APPEARING ON BEHALF OF THE REVENUE, HAS NOT OBJECTED TO THE AFORESAID PRAYER O F THE LD. COUNSEL OF THE ASSESSEE. 4. RIVAL SUBMISSIONS WERE CONSIDERED. IT IS PERTINE NT TO NOTE THAT THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR NON-PROSECUTION FOLLOWING THE DECISION OF THE ITAT IN THE CASE OF MULTIPLAN INDIA LTD. ( SUPRA ). KEEPING IN VIEW OF THE TOTALITY OF THE FACTS, WE ARE OF THE VIEW THAT IT WILL MEET THE ENDS OF JUSTICE, IF THIS ORDER IS RECALLED. WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO FIX THE APPEAL OF THE ASSESSEE ON 16.11.2011. BOTH THE PARTIES MAY BE INFORMED BY THE REGISTRY ACCORDINGLY. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26.08.2011. SD/- SD/- (A.K.GARODIA) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26/ 08 / 2011 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED, 4) CIT CONCERNED, 5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD TALUKDAR/SR.P.S.