Sage Infrastructure Pvt.Ltd., Surat V. The ACIT.,Circle-4, Surat

MA 260/AHD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6123 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 02-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE S/SHRI BHAVNESH SAINI, JM AND D.C.AGRAWAL, A M SAGE INFRASTRUCTURE (P) LTD., 167/P, SONARPADA, TALUKA: SONGADH, SURAT DHULIA ROAD, DIST. TAPI. VS. ASSTT. CIT, CIR.4, SURAT. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI HARDIK VORA, AR RESPONDENT BY:- SHRI R. K. DHANESTA, SR.DR O R D E R PER D.C. AGRAWAL, ACCOUNTANT MEMBER . THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE STATING THE ASSESSEE DID NOT CHANGE THE ADDRESS. HO WEVER, THE FULL ADDRESS WAS NOT MENTIONED IN FORM NO.36. ALTHOUGH NOTICE OF HEARING COULD NOT BE SERVED TO ASSESSEE BUT THE TRIBUNALS ORDER DATE D 19.07.2010 WAS SERVED TO ASSESSEE, ALTHOUGH FULL ADDRESS WAS NOT M ENTIONED. THE FULL ADDRESS OF THE ASSESSEE IS AS UNDER :- 167/P, SONARPADA, TALUKA: SONGADH, SURAT DHULIA ROAD, DIST. TAPI. THE ASSESSEE THEREFORE REQUESTS TO RECALL THE ABOVE EX PARTE ORDER AND ONE MORE OPPORTUNITY MAY BE PROVIDED IN THE INTEREST OF JUSTICE. IT IS ALSO SUBMITTED THAT GRAVE INJUSTICE WOULD BE CAUSED TO T HE ASSESSEE IF THE ABOVE ORDER IS NOT RECALLED. M.A. NO.260/AHD/2010 IN ITA NO.4442/AHD/2007 ASST. YEAR 2004-05 M.A. NO.260/AHD/2010 IN ITA NO.4442/AHD/2007 ASST. YEAR 2004-05 2 2. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERI AL PLACED ON RECORD. IN THE GIVEN CIRCUMSTANCES, WE ARE OF THE C ONSIDERED VIEW THAT TO MEET THE ENDS OF JUSTICE ONE MORE OPPORTUNITY SHOUL D BE GIVEN TO THE ASSESSEE TO REPRESENT ITS CASE. THEREFORE, THE TRIB UNALS ORDER DATED 19/7/2010 IS RECALLED. THE APPEAL MAY BE FIXED FOR HEARING ON 13 TH APRIL, 2011. THE DATE HAS BEEN PRONOUNCED IN THE OPEN COUR T IN PRESENCE OF BOTH THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN OPEN COURT ON 18.2.11. SD/- SD/- (BHAVNESH SAINI) (D.C. AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMB ER AHMEDABAD, DATED : 18.2.11. MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD M.A. NO.260/AHD/2010 IN ITA NO.4442/AHD/2007 ASST. YEAR 2004-05 3 1.DATE OF DICTATION 11/2/2011 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 11/2/ 2011 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..