Aquaguard Plastics & Polymers Pvt.Ltd., Baroda V. The Dy.CIT.,Circle-1(1), Baroda

MA 31/AHD/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4580 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 24-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K K NARIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AQUAGUARD PLASTIC & POLYMERS PVT. LTD. A - 1/839 GIDC MAKARPURA, BARODA - 390010 PAN: AABCB6914E (APPELLANT) VS THE D CIT, CIRCLE - 1 (1) , BARODA (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: SHRI K.K. NARIA, A.R. DATE OF HEARING : 05 - 10 - 2 018 DATE OF PRONOUNCEMENT : 11 - 10 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOU NTANT MEMBER : - THE ASSESSEE HAS FILED M.A. DATED 19 TH JAN, 2018 AGAINST THE ORDER OF ITAT B ENCH ITA NO. 2512/AHD/2014 DATED 15 TH SEP, 2017 FOR DISMISSING THE APPEAL OF THE ASSESSE E FOR WANT OF PROSECUTION. 2. DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US, THE LD. COUNSEL HAS SUBMITTED THAT T H E AUTHORIZED REPRESENTATIVE OF THE ASSESSEE COULD NOT ATTEND THE HEARING FIXED ON 12 TH SEP, 2017 ON ACCOUNT OF HIS ILL HEALTH. THEREFORE, HE HAS REQUESTED TO DECIDE THE APPEAL OF THE ASSESSEE ON MERIT. M.A. NO . 31 / A HD/20 18 (IN ITA NO. 2512/AHD/2014 A SSESSMENT YEAR 200 7 - 08 M.A. 31/AHD/2018 ( I.T.A NO. 2512 /AHD/20 14 ) A.Y. 2007 - 08 PAGE NO AQUAGUARD PLASTIC & POLYMERS PVT. LTD. VS. D CIT 2 3 . W E HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD THE ASSESSEE HAS ALSO ENCLOSED A CERTIFICATE OF THE DOCTOR DATED 18 TH JAN, 2018 CERTIFYING THAT MR. K. K. NARIA WHO WAS THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS UNDER MEDICAL TREAT MENT OF FROM 9 TH SEP, 2017 TO 13 TH SEP, 2017. AFTER PERUSAL OF THE A BOVE FACTS IT APPEAR THAT THERE IS BONA FIDE CAUSE OF NOT ATTENDING THE HEARING DUE TO ILL HEALTH OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE, THEREFORE, WE RECALL ORDER ITA NO. 251 2/AHD/2014 DATED 15 TH SEP, 2017 . THE REGISTRY IS DIRECTED TO FIX FRESH HEARING OF THE CASE ON 26 - 11 - 2018 .NO SEPARATE NOTICE WILL BE ISSUED TO THE PARTIES AS FRESH DATE OF HEARING HAS ALREADY B E EN BROUGHT TO THE NOTICE OF BOTH THE PARTIES AT THE TIME OF HEARING THE MISCELLANEOUS APPLICATION. 4 . IN THE RESULT, THE M. A. OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 11 - 10 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 11 /10 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,