M/s. Krishna Ispat, Sihor V. The Income Tax Officer, Ward-2(4), Bhavnagar

MA 321/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6533 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 22-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: J M MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SM C BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/S. KRISHNA ISPAT SURVEY NO. 43, PLOT NO. 1 & 2, SIHOR GANGHAL ROAD, SIHOR PAN: AAKFK1535E (APPELLANT) VS THE IT O , WARD - 2(4) , BHAVNAGAR (RESPONDENT) R EVENUE BY : S H RI SAURABH SINGH , SR. D . R. ASSESSEE BY: S H RI J.M. MEHTA , A.R. DATE OF HEARING : 04 - 05 - 2 018 DATE OF PRONOUNCEMENT : 15 - 05 - 2 018 / ORDER P E R : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARISES OUT OF TH E ORDER OF THE TRIBUNAL DATED 05.10 .2017. VIDE MISCELLANEOUS APPLIC ATION DATED 16 - 12 - 2017 IT IS REPORTED THAT COMPLIANCE TO THE HEARING COULD NOT BE MADE AS THE COUNSEL HAS REACHED LATE TO THE ITAT FROM BHAVNAGAR. IN VIEW OF ABOVE FACTS AND CIRCUMSTANCES, THE LD. COUNSEL HAS REQUESTED TO RE C ALL THE CAPTIONED ORDER DATED 05.10 .2017 VIDE ITA NO . 2200 /AHD/2 016 AND CONTENDED THAT ANOTHER OPPOR TUNITY OF H EARING IN THE MATTER BE PROVIDED TO DECIDE THE ISSUE ON MERITS BY GIVING A FRESH DATE OF HEARING. M.A. NO. 321 / A HD/2017 (ARISING OUT OF I T A NO . 2200 / A HD/20 16 ) A SSESSMENT YEAR 2012 - 13 M.A. 321/AHD/2017 (IN I.T.A NO. 2200 /AHD/20 16 ) A.Y. 2012 - 13 PAGE NO M/S. KRISHNA ISPAT VS. IT O 2 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD . 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 TH E ORDER OF THE TRIBUNAL DATED 05.10 .2017 AND RESTORE THE APPEAL FOR FRESH HEARING AND DIRECT THE REGISTRY TO FIX THE HEARING OF THI S APPEAL ON 14 /08 /2018 . BOTH THE PARTIES HAVE BEEN INFORM ED THE FRESH DATE OF HEARING , THEREFORE, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 3. IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 - 05 - 2018 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JU DICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 15 /05 /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/ , / ,