M/s. Asian Agency, Ahmedabad V. The Asstt. Commissioner of Income Tax, Circel-7(2), Ahmedabad

MA 283/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1593 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 31-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALBINUS TIRKEY
• Assessee Lawyers: S N SOPARKAR
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/S. ASIAN AGENCY, FF - 29, KRISHNA GOPAL ESTATE, OPP. SBI, NARODA ROAD, AHMEDABAD PAN: AAIFA5304K (APPELLANT) VS THE ACIT, CIRCLE - 7(2) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI ALB INUS TIRKEY , SR. D . R. ASSESSEE BY: SHRI S.N. SOPARKAR, A.R. DATE OF HEARING : 18 - 01 - 2 018 DATE OF PRONOUNCEMENT : 13 - 02 - 2 019 / ORDER P ER : AMARJIT SINGH , ACCOUNTANT MEMBER : - THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE CONTENDING APPARENT ERROR IN THE ORDER OF TRIBUNAL DATED 1ST AUGUST, 2018. M.A. NO. 283/AHD/2018 (IN I T A NO . 3448 / A HD/20 16) A SS ESSMENT YEAR 2010 - 11 M.A. NO. 283/AHD/2018 ( IN I.T.A NO. 3 44 8 /AHD/20 16 ) A.Y. 2010 - 11 PAGE NO M/S. ASIAN AGENCY VS. ACIT 2 2. IT IS PLEADED IN THE MISCELLANEOUS APPLICATION THAT APPEAL OF THE ASSE SSEE WAS DISMISSED FOR WA NT OF PROSECUTION. SOMEHOW, THE TAX CONSULTANT WAS NOT INFORMED ABOUT THE LISTING OF THE CASE FOR HEARING , THEREFORE , NO ONE COULD APPEAR ON THE DATE OF HEARING. CONSIDERING THE EXPLANATION OF THE ASSESSEE, WE RECALL THE ORDE R OF THE TRIBUNAL AND RESTOR E THE APPEAL TO ITS ORIGINAL NUMBER. REGISTRY IS DIRECTED TO LIST THE APPEAL ON 16 TH APRIL, 2019. THIS DATE HAS BEEN DULY COMMUNICATED TO THE PARTIES . THEREFORE , NO SEPARATE NOTICE WILL BE ISSUED. 3. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 13 - 02 - 201 9 SD/ - S D/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 13 /02 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,