M/s. IOT Anwesha Engineering and Construction Ltd., Baroda V. Income Tax Officer, Ward-1(2), Baroda

MA 31/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4886 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 14-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: YASH BHATT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER A ND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/S. IOT ANWESHA ENGINEERING & CONSTRUCTION LTD. IOT ANWESHA HOUSE , SENATE SQUARE TOWER A , VUDA ROAD, GOTRI, BARODA PAN: AABCA9599A (APPELLANT) VS THE IT O , CIRCLE - 1( 2 ) , BARODA (RESPONDENT) REVENUE BY : S H RI JAMES KURIAN , SR. D . R. ASSESSEE BY: S H RI YASH BHATT , A.R. DATE OF HEARING : 07 - 10 - 2 016 DATE OF PRONOUNCEMENT : 22 - 11 - 2 016 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE TRIBUNAL DATED 1 1 . 1 .201 6 PASSED IN I.T.A. NO. M.A. NO. 31 /AHD/2016 (IN I T A NO . 3165 / A HD/20 11 ) A SSESSMENT YEAR 200 4 - 05 MA NO.31 /AHD/20 16 (IN ITA NO. 3165/AHD/2011) A.Y. 2004 - 05 PAGE NO M/S. IOT ANWESHA ENGINEERING & CONSTRUCTION LTD VS. IT O 2 3165 ( AHD .)/201 1 RELATING TO THE ASSESSMENT YEAR 200 4 - 0 5 . THE ASSESSEE VIDE ITS APPLICATION DATED 14 . 03 .201 6 HAS STATED THAT THE APPEAL WAS DISMISSED AS NO ONE WAS PRESENT TO REPRESENT THE ASSESSEE IN THE MATTERS ON 11.01.2016. HE ALSO STATED THAT IN THIS CASE T HE APPEAL WAS INITIALLY FIXED FOR HEATING ON 13.11. 2015 AS PER THE NO TICE OF HEARING RECEIVED , THEREAFTER, HE HAD REQUESTED FOR AN ADJOURNMENT OF THE HEA R ING ON ACCOUNT OF FESTIVAL OF DIVALI /NEW YEAR VIDE LETTER DATED 29 SEPTEMBER 2015SENT THROUGH THE RE GISTERED POST. THEREAFTER, NO FRESH NOTICE OF HEARING W AS RECEIVED, THEREFORE, NEITHER HEARING COULD BE ATTENDED NOR REQUEST FOR ADJOURNMENT COULD BE MADE. IN VIEW OF ABOVE STATED FACTS AND CIRCUMSTANCES , HE REQUESTED TO RECALL THE CAPTIONED ORDER DATED 11.01.20 16 TO PROVIDE ANOTHER OPPORTUNITY OF HEARING IN THE MATTER S ON MERITS BY GIVING A FRESH DATE OF HEARING. 2. WE HAVE HEARD THE LD. REPRESENTATIVES OF BOTH THE PARTIES AND HAVE ALSO CAREFULLY GONE THROUGH THE CONTENTS OF THE ABOVE APPLICATION. IT IS NOTICED THAT THE APPEAL FILED BY THE ASSESSEE I.E. I TA .NO. 3 1 65/AH D /201 1 FOR ASSESSMENT YEAR 2004 - 05 WAS FIXED FOR HEARING ON 1 1 . 01 .201 6 , H OWEVER, ON THE SAID DATE, NOBODY APPEARED ON BEHALF OF THE ASSESSEE AND THE APPEAL WAS DISMISSED BY THE CO - ORDINATE A BENCH, AHMEDABAD BY APPLYING THE RATIO OF MULTIPLAN (INDIA) P VT. LTD., (38 ITD 320). 3. THUS, CONSIDERING THE ENTIRE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE REASON FOR NON - ATTENDANCE ON THE DATE OF HEARING , WE SET ASIDE THE ORDER OF THE TRIBUNAL DATED 1 1 . 01.2 01 6 AND MA NO.31 /AHD/20 16 (IN ITA NO. 3165/AHD/2011) A.Y. 2004 - 05 PAGE NO M/S. IOT ANWESHA ENGINEERING & CONSTRUCTION LTD VS. IT O 3 RESTORE THE APPEAL FOR FRESH HEARIN G AND THE REGISTR Y WILL FIX THE HEARING OF THIS APPEAL IN DUE COURSE OF TIME. 4 . IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 22 - 11 - 201 6 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDIC IAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 22 /11 /2016 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,