THE GUJARAT ROAD & INFRA. CO. LTD., Gandhinagar V. THE ITO- OSD, Gandhinagar

MA 267/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4228 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 06-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P ORAM
• Assessee Lawyers: D V LAKHANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE DR. O. K. NARAYANAN, VICE PRESIDENT AND SHRI BHAVNESH SAINI, JUDICIAL MEMBER DATE OF HEARING : 08/01/2010 DRAFTED ON: 08/0 1/2010 MA NO.267/AHD/2009 ( ARISING OUT OF ITA NO.1184/AHD/2009 ) ASSESSMENT YEAR : 2004-05 GUJARAT ROAD & INFRASTRUCTURE CO.LTD. ( FORMERLY GUJARAT TOLL ROAD INVESTMENT CO.LTD. ) 301-306, SHAPATH 1 OPP. RAJPATH CLUB S.G. HIGHWAY BODAKDEV, AHMEDABAD-380 015 VS. THE ITO, OSD GANDHINAGAR PAN/GIR NO. : AABCG 9747 N (APPLLICANT) .. (RESPONDENT) APPLICANT BY : SHRI D.V. LAKHANI, A.R. RESPONDENT BY: SHRI P.ORAM, SR. D.R. O R D E R PER BHAVNESH SAINI, JUDICIAL MEMBER: WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES. 2. EARLIER, THE TRIBUNAL HAS DISMISSED THE APPE AL OF THE ASSESSEE IN DEFAULT OF THE ASSESSEE IN PUTTING APPEARANCE VIDE ORDER DATED 26/06/2009. SINCE THE APPEAL IS NOT DECIDED ON MERITS AND CONS IDERING EXPLANATION OF THE ASSESSEE FOR DEFAULT ON THE DATE OF HEARING, W E RE-CALL THE EARLIER ORDER OF THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSES SEE TO ITS ORIGINAL NUMBER. MA NO.267/AHD/2009 (ARISING OUT OF ITA NO.1184/AHD/2009) GUJARAT ROAD & INFRASTRUCTURE CO.LTD. VS. ITO ASST.YEAR 2004-05 - 2 - 3. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR F INAL HEARING ON 11 TH MARCH-2010 . 4. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT OTHER APPEALS OF THE ASSESSEE OF THE SAME NATURE ARE PENDING BEFORE ITAT BENCH B AHMEDABAD. OFFICE MAY TAKE APPROPRIATE STEP IN THE MATTER. 5. WITH THESE OBSERVATIONS, MISCELLANEOUS APPLICAT ION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 08 TH JAUNARY-2010 SD/- SD/- ( DR. O.K. NARAYANAN ) ( BHAVNE SH SAINI ) VICE PRESIDENT JU DICIAL MEMBER AHMEDABAD; DATED 08/01/2010 T.C. NAIR COPY OF THE ORDER FORWARDED TO : 1. THE APPLICANT-ASSESSEE 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-GANDHINAGAR 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD