Phelix Appliances Limited, Baroda V. The Income tax Officer,Ward-4(2), Baroda

MA 33/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1044 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 04-10-2013
• Assessment Year: 1998-1999
• Appeal Filed On: 05-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MA NO.33 & 34/AHD/2013 (IN ITA NO.1417 & 1418/AHD/2010 A.YS. 1998-99 & 2002-03 PHELIX APPLIANCE LTD., 9-B, SHEETAL KUNJ SOCIETY NEAR DAWAT RESTAURANT MANJALPUR BARODA. PAN: AABCP 1857C VS THE INCOME TAX OFFICER, WARD-4(2), BARODA. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI P. L. KUREEL, SR.D.R. , ASSESSEE(S) BY : MR. SUNIL TALATI / DATE OF HEARING : 04/10/2013 / DATE OF PRONOUNCEMENT: 04/10/2013 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THESE TWO M.AS., THE ASSESSEE HAS REQUESTED FOR RECALL OF THE EX- PARTE ORDER OF THE TRIBUNAL IN ITA NOS.1417 & 1418/ AHD/2010, DATED 07.02.2013. 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING, AS THERE WAS A BONA FIDE MISTAKE DUE TO NON-SERVICE OF NOTICE AND NO INFORMATION REGARDING THE CORRECT DATE OF HEARING BEFORE THE TRIBUNAL. THE LD. DR HAS OBJECTED TO THE REQUES T OF THE ASSESSEE. MA NO. 33 & 34/AHD/2013 IN ITA NO.1417 & 1418/AHD/ 2010 PHELIX APPLIANCE LTD. VS. ITO BARODA. FOR A.YS. 1998-99 & 2002-03 - 2 - 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FAC TS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARN ED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICI ENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX- PARTE ORDER OF THE TRIBUNAL IN ITA NOS.1417 & 1418/ AHD/2010 DATED 07.02.2013 IS RECALLED. THE DATE OF HEARING IS ANNO UNCED IN THE OPEN COURT AS 19.11.2013. THERE IS NO NECESSITY FOR SERV ING SEPARATE NOTICE FOR DATE OF HEARING ON THE PARTIES. WE DIRECT ACCORDING LY. 4. IN THE RESULT, BOTH THE M.AS. OF THE ASSESSEE AR E ALLOWED. SD/- SD/- (A. MOHAN ALANKAMONY) (MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 4/10/2013 PRABHAT KR. KESARWANI, SR. P.S. TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD