M/s. Unnati Developers, Baroda V. The Income Tax Officer, Ward-5(1), Baroda

MA 27/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1557 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-03-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 14-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA

Judgement Text

, , , , B, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH . .. . . .. . , !' !' !' !', , , , #$ %& #$ %& #$ %& #$ %& , , , , &' ( & &' ( & &' ( & &' ( & ' ' ' ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND TEJ RAM MEENA, ACCOUNTANT MEMBER) MA NO.27 /AHD/2014 IN ITA NO.2554 /AHD/2010 [ASSTT.YEAR : 2007-2008] ITO, WARD-5(1) VADODARA. /VS. M/S.UNNATI DEVELOPERS 5, ANAND INDUSTRIAL COMPLEX OPP: YAMUNA MILL DABHOI ROAD, VADODARA. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) .% / 0 &/ ASSESSEE BY : SHRI BHAVIN MARFATIA ( / 0 &/ REVENUE BY : SHRI O.P.BATHEJA, SR.DR 2 / %3'/ DATE OF HEARING : 21 ST MARCH, 2014 456 / %3'/ DATE OF PRONOUNCEMENT : 25-3-2014 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: BY THIS MISC. APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALL OF EX-PARTE ORDER OF THE TRIBUNAL DATED 8.5.2013 IN ITA NO.2554/AHD/2010. MA NO.27/AHD/2014 -2- 2. THE LEARNED COUNSEL FOR THE ASSESSEE THAT THERE WAS SUFFICIENT REASON FOR NOT ATTENDING ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING BEFORE THE TRIBUNAL, IN THE APPEAL PREFERRED BY THE REVENUE. HE SUBMITTED THAT THE ASSESSEE HAS FILED WRITTEN SUBMISSIONS BEFORE THE T RIBUNAL ON 28.1.2013 WHICH HAVE NOT BEEN CONSIDERED BY THE TRIBUNAL AT T HE TIME OF PASSING APPELLATE ORDER ON MERITS OF THE CASE. THE LEARNED DR COULD NOT CONTROVERT TO THE SUBMISSION OF THE LEARNED COUNSEL FOR THE AS SESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. WE FIND T HAT THE ASSESSEE HAS FILED WRITTEN SUBMISSIONS BEFORE THE TRIBUNAL O N 28.1.2013 AND EX PARTE ORDER WAS PASSED BY THE TRIBUNAL ON 8.5.2013. THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE WERE NOT BROUGHT TO THE NOTICE OF THE TRIBUNAL AT THE TIME OF HEARING OF THE APPEAL BY TH E PARTIES, AND THEREFORE, WE CONSIDER THAT IT SHALL BE IN THE INTEREST OF JUS TICE TO RECALL THE EX PARTE ORDER OF THE TRIBUNAL DATED 8.5.2013 IN THE REVENUE S APPEAL, IN THE CASE OF THE ASSESSEE FOR THE ASSTT.YEAR 2007-08 IN ITA N O.2554/AHD/2010 SO THAT THE SUBMISSIONS OF THE ASSESSEE COULD BE CONSI DERED, AND THE REGISTRY IS ACCORDINGLY DIRECTED TO FIX THE DATE OF HEARING IN THE NORMAL COURSE. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %& %& %& %& /T.R. MEENA) &' ( /ACCOUNTANT MEMBER ( .. /G.C. GUPTA ) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A)