M/s. Bell Granito Ceramica Ltd., Vadodara V. The Asstt. Commissioner of Income Tax, Circel-2(1)(1), Vadodara

MA 304/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3836 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 26-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.304/AHD/2018 (IN ITA NO.3553/AHD/2016) (ASSESSMENT YEAR : 2012-13) M/S. BELL GRANITO CERAMICS LTD., VILLAGE GAVASAD, TALUKAPADRA, VADODARA. VS. THE ACIT, CIRCLE 2(1)(1), VADODARA 390 020. [PAN NO.AAACB 9401 D] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : MS. URVASHI SODHAN, A.R. RESPONDENTBY : SHRI LALIT P. JAIN, SR.D.R. DATE OF HEARING 19/07/2019 DATE OF PRONOUNCEMENT 21/08/2019 O R D E R PER MS. MADHUMITA ROY -JM: THE INSTANT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE ASSESSEE SEEKING RECALL OF TRIBUNAL ORDERDATED 07.08.2018 IN ITA NO.3553/AHD/2016 (ASSESSEES APPEAL) FOR ASSESSMENT YEAR 2012-13 WHEREBY AND WHE REUNDER THE ORIGINAL APPLICATION PREFERRED BY THE ASSESSEE,WAS DISMISSED SINCE NONEA PPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF CALL. 2. AT THE TIME OF HEARING OF THE INSTANT MISC. APPL ICATION, THE LEARNED ADVOCATE APPEARING FOR THE ASSESSEES SUBMITTED BEFORE US THA T THE NOTICE OF FIXING THE MATTER FOR HEARING ON 06.08.2018 WAS NOT RECEIVED BY THE ASSES SEE AND HENCE THEY WERE UNABLE TO REPRESENT THE CASE. THERE IS NO OTHERS LACHES ON TH E PART OF THE ASSESSEE TO PURSUE THE MATTER BEFORE US. IN THAT VIEW OF THE MATTER, HE PR AYS FOR RECALLING OF THE ORDER AND RESTORING THE MATTER TO THE FILE OF THE LEARNED TRI BUNAL FOR FRESH HEARING OF THE SAME. THE - 2 - MA NO.304/AHD/2018(IN ITA NO.3553/A/13) M/S. BELL GRANITO CERAMICS LTD. VS. ACIT ASST.YEAR2012-13 LEARNED DR, HOWEVER HAS NOT RAISED ANY SERIOUS OBJE CTION TO THAT OF THE CONTENTION MADE BY THE LEARNED AR. 3. HEARD THE RESPECTIVE PARTIES, PERUSED THE RELEVA NT MATERIALS AVAILABLE ON RECORD. IT APPEARS THAT THE PLEA TAKEN BY THE ASSESSEE FOR NOT APPEARING BEFORE THE LEARNED TRIBUNAL ON 07.08.2018 SEEMS TO BE GENUINE THUS HAVING REGAR D THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE CONSIDERED VIEW THAT IN ORDER T O PREVENT THE MISCARRIAGE OF JUSTICE THE ORDER PASSED BY THE LEARNED TRIBUNAL ON 07.08.2018 IS TO BE RECALLED. THE SAME IS RECALLED. THE REGISTRY IS DIRECTED TO KEEP THE MATT ER ON BOARD ON 25.09.2019. SINCE THE LEARNED ADVOCATE IS PRESENT BEFORE US AT THE TIME O F HEARING OF THIS MISC. APPLICATION, SERVICE OF NOTICE UPON THE ASSESSEE IS DISPENSED WI TH. 4. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 21/08/2019 SD/- SD/- (AMARJIT SINGH) ( MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 21/08/2019 PRITIYADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD