Labh Construction & Industries Ltd., Ahmedabad V. The Income Tax Officer, Ward-2(1)(3), Ahmedabad

MA 281/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7045 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 24-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APPORVA BHARDWAJA

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MISC. APPLICATION NO.281/AHD/2018 IN ./ ITA NO. 3100/AHD/2016 / ASSESSMENT YEAR: 2012-13 LABH CONSTRUCTION & INDUSTRIES LTD. 104, SHANTANU SARDAR PATEL NAGAR ROAD ELLISBRIDGE AHMEDABAD 380 009. VS ITO, WARD-2(1)(3) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI APPORVA BHARDWAJA, SR.DR / DATE OF HEARING : 07/12/2019 /DATE OF PRONOUNCEMENT : / 01/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTANCE OF THE ASSE SSEE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 1 9.4.2018 PASSED IN ITA NO.3100/AHD/2016. 2. IT IS PLEADED IN THE APPLICATION THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. THE APPEAL OF T HE ASSESSEE WAS DISMISSED BECAUSE NONE CAME PRESENT ON BEHALF OF TH E ASSESSEE. THE ASSESSEE CONTENDED THAT HIS TAX CONSULTANT WAS OUT OF STATION, AND THIS FACT WAS NOT COMMUNICATED TO IT, OTHERWISE, REPRESE NTATIVE OF THE MA NO.281/AHD/2018 - 2 - ASSESSEE WOULD HAVE APPEARED AT THE TIME OF HEARING . CONSIDERING THE ABOVE MISCOMMUNICATION BETWEEN THE ASSESSEE AND THE TAX CONSULTANT, THE APPEAL WOULD NOT BE PROSECUTED ON THE DATE OF H EARING. 3. AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSE E, THOUGH THE SAME APPEARS TO BE NOT CONVINCING ENOUGH, BUT IN THE INT EREST OF JUSTICE, WE ARE INCLINED TO GIVE ONE MORE OPPORTUNITY TO THE AS SESSEE, BY RECALLING THE ORDER OF THE ITAT DATED 19.4.2018 IN ITA NO.310 0/AHD/2018. THEREFORE, IMPUGNED ORDER OF THE TRIBUNAL IS HEREBY RECALLED AND RESTORED THE APPEAL TO ITS ORIGINAL NUMBER. REGIST RY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 29TH JANUARY, 2019. 4. IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 16 TH JANUARY, 2019. SD/- SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER