Dolphin Metal (India) Ltd., Ahmedabad V. The Income tax Officer,Ward-1(4), Ahmedabad

MA 312/AHD/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8325 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 12-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: TARUN RAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH , ACCOUNTANT MEMBER DOLPHIN METAL (INDIA) LTD. 1780, SUDAS SHEATH NI POLE MANDVI NI POLE, AHMEDABAD - 380001 PAN: AAACD6591J (APPELLANT) VS THE IT O , WARD - 1 (4) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI L ALIT P. JAIN , SR. D . R. ASSESSEE BY: SHRI TARUN RAWAL , A.R. DATE OF HEARING : 15 - 02 - 2 019 DATE OF PRONOUNCEMENT : 27 - 03 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE POINTING OUT APPARENT ERROR IN THE O RDER OF THE TRIBUNAL DATED 09 - 10 - 2018. IT IS PLEADED IN THE MISCELLANEOUS APPLICATION THAT APPEAL WAS DISMISSED FOR WAN T OF NON - PROSECUTION. M.A. NO. 312 /AHD/2018 (IN I T A NO . 2724 / A HD/20 13 ) A SS ESSMENT YEAR 2006 - 07 M. A . NO. 312 /AHD/20 18 (IN ITA NO. 2724/AHD/2013 ) A.Y.2006 - 07 PAGE NO DOLPHIN METAL (INDIA) LTD. VS. IT O 2 2. THE ASSESSEE HAS EXPLAINED THAT ON THE DATE OF HEARING THE ADVOCATE OF THE ASSESSEE COULD NOT REACH THE ITAT IN TIME DUE HEAVY TRAFFIC BECAUSE OF ONGOING WORK OF METRO RAIL. THEREFORE, IT IS REQUESTED TO GIVE ONE MORE OPPORTUNI TY TO DECIDE THE CASE ON MERIT. AFTER CONSIDERING THE ABOVE, WE ARE CONVINCED THAT THERE WAS A BONA FIDE REASON FOR NOT MAKING COMPLIANCE ON THE DAY OF HEARING. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL. REGISTRY IS DIRECTED TO LIST THE APPEAL ON 09 - 04 - 2019. NO FRESH NOTICE WILL BE ISSUED TO THE PARTIES AS THE FRESH DATE OF HEARING HAS BEEN COMMUNICATED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 27 - 03 - 201 9 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 27 /03 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,