Shree Rama Polysynth Pvt.Ltd., Ahmedabad V. The ACIT.,Circle-8, Ahmedabad

MA 323/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4195 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2000-2001
• Appeal Filed On: 18-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEETA SHAH
• Assessee Lawyers: P M MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI D.C.AGRAWAL, ACCOUNTANT MEMBER DATE OF HEARING : 22/ 01/2010 DRAFTED ON: 2/ 01/2010 MA NO.323/AHD/2009 ( ARISING OUT OF INT.TAX APPEAL NO.7AHD/2006 ) ASSESSMENT YEAR : 2001-02 SHREE RAMA APOLYSYNTH PVT.LTD. 505, KAIVANNA OPP.SAFFRON TOWER PANCHVATI, AHMEDABAD VS. THE ACIT CIRCLE-8 AHMEDABAD PAN/GIR NO. : AADCS 5001 K (APPLLICANT) .. (RESPONDENT) ASSESSEE BY: SHRI P.M. MEHTA, A.R. REVENUE BY: SMT.NEETA SHAH, SR.D.R. O R D E R PER BHAVNESH SAINI, JUDICIAL MEMBER: WE HAVE HEARD LEARNED REPRESENTATIVES OF BOTH T HE PARTIES. 2. EARLIER, THIS APPEAL OF THE ASSESSEE WAS DISMISS ED VIDE ORDER DATED 11/05/2009 FOR DEFAULT OF THE ASSESSEE FOR PUTTING APPEARANCE BEFORE THE TRIBUNAL. THE LD. COUNSEL FOR THE ASSESSEE SUBMIT TED THAT DUE TO ILLNESS OF WIFE OF THE DIRECTOR(SHRI MANOJ PATEL) OF ASSESSEE- COMPANY, HE WAS UNABLE TO ATTEND THE HEARING ON 11/05/2009. HOWEV ER, THE RECORD REVEALED THAT NOTICE FOR HEARING WAS SERVED UPON THE ASSESS EE BY REGISTERED AD. DESPITE SERVICE OF THE NOTICE, NOBODY APPEARED ON B EHALF OF ASSESSEE. CONSIDERING THE FACTS, WE FIND THAT THE APPEAL IS N OT DECIDED ON MERIT, MA NO.323/AHD/2009 (ARISING OUT OF INT.TAX APPEAL NO.7AHD/2006) SHREE RAMA POLYSYNTH P LTD VS. ACIT ASST.YEAR 2000-01 - 2 - THEREFORE, WE RE-CALL THE ORDER OF THE TRIBUNAL SUB JECT TO COST OF RS.2,000/- WHICH THE ASSESSEE SHALL DEPOSIT WITHIN 15 DAYS FRO M THE DATE OF RECEIPT OF THIS ORDER. THE APPEAL OF THE ASSESSEE IS RESTORED TO ITS ORIGINAL. 3. THE OFFICE IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR FINAL HEARING ON 06 TH APRIL-2010 FOR WHICH NO SEPARATE NOTICE WILL BE ISSUED. 4. AS A RESULT, MISCELLANEOUS APPLICATION IS ALLO WED SUBJECT TO COST. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 22 ND JANUARY-2010. SD/- SD/- ( D.C.AGRAWAL ) ( BHAVNESH SAINI ) ACCOUNTANT MEMBER JUDICIAL MEMB ER AHMEDABAD; DATED 22/01/2010 T.C. NAIR COPY OF THE ORDER FORWARDED TO : 1. THE APPLICANT-ASSESSEE. 2. THE RESPONDENT 3. THE CIT CONCERNED. 4. THE LD. CIT(APPEALS)-XI, AHMEDABAD 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD