M/s. Uttam Fine Tex Pvt. Ltd., Surat V. The ACIT., Cent.Circle-3, Surat

MA 298/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4202 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 27-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI MAHAVIR SINGH, JM AND D.C.AGRAWAL, AM M/S UTTAM FINE TEX (P) LTD., 2 ND FLOOR, CORPORATE BUILDING, BOMBAY MARKET, SURAT. V/S . ACIT, CENT. CIR.3, SURAT. PAN NO.AAACN728F (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI HARDIK VORA, AR RESPONDENT BY:- SHRI C.K. MISHRA, SR.DR O R D E R PER D.C.AGRAWAL, ACCOUNTANT MEMBER . THIS MISCELLANEOUS APPLICATION ARISING OUT OF ITA NO.1176/AHD/2006 FOR ASST. YEAR 2002-03 HAS BEEN FI LED BY THE ASSESSEE. 2. IN THIS MISC. APPLICATION THE ASSESSEE SUBMITS A S UNDER :- 2. THE MATTER WAS FIXED FOR HEARING ON 13.07.2006. THEREAFTER IT WAS SINE DINED ADJOURNED. THEREAFTER THE MATTER WAS FIX ED FOR HEARING ON 3.12.2008 WHEN ASSESSEE FILED THE PAPER BOOK CONTAI NING 34 PAGES. THEREAFTER THE MATTER WAS ADJOURNED TO 23.01.2009 A ND THEREAFTER TO 06.04.2009 AND 17.07.2009. HOWEVER, THROUGH OVER SI GHT THE NOTING WAS NOT MADE IN THE APPOINTMENT DIARY OF ASSESSEES C.A . FOR 17.07.2009 AND SO NO ATTENDANCE WAS MADE ON 17.07.2009. M.A.NO. 298/AHD/2009 ARISING OUT OF ITA NO.1176/AHD/2006 ASST. YEAR : 2002-03 2 3. ASSESSEE WAS INTERESTED IN PURSUING THE APPEAL A S IT CAN BE EVIDENT FROM THE FACT THAT ASSESSEE FILED THE PAPER BOOK CO NTAINING 34 PAGES IN THE COURSE OF HEARING FIXED ON 03.12.2008. 4. ASSESSEE IS VERY SORRY FOR THE MISTAKE COMMITTED & FOR NOT ATTENDING THE HEARING ON 17.07.2009. FOR THE INCONV ENIENCE CAUSED THE HONOURABLE TRIBUNAL, ASSESSEE REGRETS & REQUESTS YO UR HONOURS TO RECALL THE ORDER DATED 17.07.2009. 3. AFTER HEARING THE LD. AR AND THE LD. DR AND GOIN G THROUGH THE MISC. APPLICATION, WE ARE OF THE VIEW THAT SINCE TH E ASSESSEE HAS FILED PAPER BOOK, ADMITTED THE MISTAKE ON ITS PART AND IT IS INTERESTED IN PURSUING THE APPEAL AS NOTED ABOVE, IN THE INTEREST OF JUSTICE, IT WILL BE JUST AND PROPER TO RECALL THE TRIBUNALS ORDER FOR ADJUD ICATION OF THE APPEAL. WE DO SO. THE REGISTRY IS DIRECTED TO FIX THE APPEA L FOR HEARING ON 04.03.2010. THE DATE HAS BEEN PRONOUNCED IN THE OPE N COURT, IN PRESENCE OF THE PARTIES. 4. IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. SD/- SD/- (MAHAVIR SINGH) (D.C.AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD, DATED : 22/1/2010 MAHATA/- ORDER PRONOUNCED IN OPEN COURT ON 22/1/2010 3 COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD