M/S. kAMLA CONSTRUCTION CO., Bhopal V. THE ACIT-3(1), Bhopal

MA 30/Ind/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 5404 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 24-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MITRA
• Assessee Lawyers: SUMIT KHAA

Judgement Text

KAMLA CONSTRUCTION CO M.A.NO.30/IND/2018 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.30 /IND/2018 (ARISING OUT OF ITA NO.83/IND/2016) ASSESSMENT YEAR 2007-08 REVENUE BY SHRI P.K. MITRA, SR. DR ASSESSEE BY SHRI SUMIT KHABYA , CA DATE OF HEARING 05.10.2018 DATE OF PRONOUNCEMENT 09.10.2018 O R D E R PER SHRI KUL BHARAT,JM THE PRESENT MISCELLANEOUS APPLICATION FI LED U/S 254(2) IS AGAINST THE ORDER DATED 16.01.2018 PASSED BY THE TRIBUNAL. 2. THE ASSESSEE, VIDE THIS MISCELLANEOUS APPLICATIO N SUBMITTED THAT THE COUNSEL FOR THE ASSESSEE WAS PREOCCUPIED IN THE ENG AGEMENT FUNCTION OF HIS SON HELD AT BHOPAL ON 14.01.2018 THEREFORE HE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING ON 15.01.2018. THEREFORE, TH E ASSESSEE PRAYED THAT THE MAIN APPEAL I.E. I.T.A. NO. 83/IND/2016 MAY BE HEA RD ON MERIT. 3. ON THE OTHER HAND THE LD. DEPARTMENTAL REPRESEN TATIVE PLACED RELIANCE ON THE ORDER OF THE TRIBUNAL. KAMLA CONSTRUCTION CO, BHOPAL VS. ACIT-3(1), BHOPAL (APPELLANT) (RESPONDENT ) PAN NO. AAEFK0608C KAMLA CONSTRUCTION CO M.A.NO.30/IND/2018 2 4. WE HAVE HEARD RIVAL CONTENTIONS. THE ASSESSEE H AS IN SUPPORT OF ITS CONTENTION FILED AFFIDAVIT. ON CONSIDERATION OF AB OVE FACTS, WE DEEM IT APPROPRIATE TO RECALL OUR EARLIER ORDER SUBJECT TO C OST OF RS.2,000/-, TO BE DEPOSITED WITH TAX BAR AT TRIBUNAL, AS THE ASSESSEE SHOULD HAVE MOVED ADJOURNMENT APPLICATION TO THE REGISTRY. THE REGIST RY IS DIRECTED TO REFIX THE RESPECTIVE APPEAL IT NO.83/IND/2016 FOR HEARING. THE ORDER PRONOUNCED IN THE OPEN COURT ON 09.10. 2018. SD/- SD/- ( MANISH BORAD) (KUL BHARAT) ACCOUNTANT MEMBE RR JUDICIAL MEMBER / DATED : 9.10.2018 /DEV COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER ASSTT. REGISTRAR