M/s. Kamal Oil Industries, Mehsana V. The Jt.CIT, Patan Range, Mehsana

MA 253/AHD/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5643 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 17-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH JIWADI
• Assessee Lawyers: D K PARIKH
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA NO.253/AHD/2017 (IN ./ I.T.A.NO.2158/AHD/2014) ( #$%& / ASSESSMENT YEAR : 2010-2011) M/S.KAMAL OIL INDUSTRIES BUDASAN, KADI KALOL ROAD KADI 382 715, MEHSANA / VS. THE JT.CIT PATAN RANGE, PATAN MEHSANA ' ./ ./ PAN/GIR NO. : AABFK 8786 C ( ') / APPLICANT ) .. ( *') / RESPONDENT ) ')+ / APPLICANT BY : SHRI D.K. PARIKH, AR *'),+ / RESPONDENT BY : SHRI MAHESH JIWADI, SR.DR #-,. / DATE OF HEARING 19/01/2018 /0&%,. / DATE OF PRONOUNCEMENT 31/01/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: BY THIS MISCELLANEOUS APPLICATION FILED ON 17/10/ 2017, THE ASSESSEE HAS REQUESTED FOR RECALLING THE ORDER DATE D 25/07/2017 PASSED BY THE ITAT AHMEDABAD BENCH C IN ITA NO.2158/AHD/ 2014 FOR ASSESSMENT YEAR 2010-11. 2. WE HAVE HEARD THE PARTIES. MA NO.253/AHD/2017 (IN ITA NO.2158/AHD/2014) M/S.KAMAL OIL INDUSTRIES VS. JT.CIT ASST.YEAR 2010-11 - 2 - 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE EX-PARTE ORDER OF THE ITAT BENCH C AHMEDABAD PASSED IN ITA NO.2158/AHD/2014 FOR AY 2010-11 DATED 25/07/2017 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE ASSESSEES APPEAL ON 15/05/2018 . BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 31/ 01/2018 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 31/ 01 /2018 4..#,.#../ T.C. NAIR, SR. PS MA NO.253/AHD/2017 (IN ITA NO.2158/AHD/2014) M/S.KAMAL OIL INDUSTRIES VS. JT.CIT ASST.YEAR 2010-11 - 3 - !'!# / COPY OF THE ORDER FORWARDED TO : 1. ') / THE APPLICANT 2. *') / THE RESPONDENT. 3. 56$. 7. / CONCERNED CIT 4. 7. ( ) / THE CIT(A)-GANDHINAGAR, AHMEDABAD 5. 89:.#6$ , 6$% , 5 / DR, ITAT, AHMEDABAD 6. :<- / GUARD FILE. / BY ORDER, *8.. //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 19.1.18 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19.1.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 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.31.1.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 31.1.18 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