INSPIRON ENGINEERING P.LTD., Ahmedabad V. Asstt. Commissioner of Income Tax,Circle-4, Ahmedabad

MA 33/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4385 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2000-2001
• Appeal Filed On: 14-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD ,.., BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER MA NO.33/AHD/2016 FOR AY 2000-01 [ IN ./ IN I.T.A. NO.1573/AHD/2012] ( / ASSESSMENT YEAR : 2000-01) INSPIRON ENGINEERING PVT.LTD. ( EARLIER KNOWN AS ATE INDS. PVT.LTD. IN WHICH ELTROMAT INDIA LTD.WAS MERGED ) SURVEY NO.320 NEAR ODHAV GIDC AHMEDAAD 382 415 / VS. ASST.CIT CIRCLE-4 [NOW CIRCLE-2(1)(1)] AHMEDABAD % ./ ./ PAN/GIR NO. : AAACM 7178 A ( %( / APPLICANT ) .. ( )*%( / RESPONDENT ) %(+ / APPLICANT BY : MS.URVASHI SHODHAN, AR )*%(,+ / RESPONDENT BY : SHRI SANJAY KUMAR, SR.DR -, / DATE OF HEARING 17/06/2016 ./0, / DATE OF PRONOUNCEMENT 20/06/2016 / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER : MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 07/12/2015 IN RESPECT OF APPEAL IN ITA NO.1573/AHD/2012 MA NO.33/AHD/2016 (IN ITA NO.1573/AHD/2012) INSPIRON ENGG.PVT.LTD. VS. ACIT ASST.YEAR 2000-01 - 2 - FOR A.Y. 2000-01 WHICH WAS DISMISSED BY THE COORDIN ATE C BENCH, AHMEDABAD ON ACCOUNT OF NON-PROSECUTION OF APPEAL A PPLYING THE RATIO OF MULTIPLAN (INDIA) (P.) LTD., [38 ITD 320]. NOW THE ASSESSEE MOVED THIS MA NO.33/AHD/2016, WHEREIN INTER ALIA THE REASON FOR NON- ATTENDANCE OF THE DATE OF HEARING IS STATED TO BE O N ACCOUNT OF NON- RECEIPT OF NOTICE AND THE NON-APPEARANCE WAS NEITHE R INTENTIONAL NOR DELIBERATE. IT IS, THEREFORE, PRAYED THAT THE AP PEAL BE RECALLED TO MEET THE ENDS OF JUSTICE. LD.DR DID NOT SERIOUSLY OBJECT TO THIS PRAYER OF ASSESSEE TO RECALL THE ORDER. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND AFTER CO NSIDERING THE SUBMISSIONS MADE BY THE ASSESSEE IS THE MISCELLANEO US APPLICATION, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING. WE, THEREFORE, R ECALL THE ORDER OF THE ITAT, AHMEDABAD C BENCH DATED 07/12/2015(SUPRA) A ND DIRECT THE REGISTRY TO FIX THE HEARING OF THIS APPEAL ON 08/08/2016 . SINCE THE DATE OF HEARING WAS PRONOUNCED IN OPEN COURT, NO NOTICE OF HEARING IS REQUIRED TO BE ISSUED. MA NO.33/AHD/2016 (IN ITA NO.1573/AHD/2012) INSPIRON ENGG.PVT.LTD. VS. ACIT ASST.YEAR 2000-01 - 3 - 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF ASSE SSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COUR T ON 20 /0 6 /2016 SD/- SD/- .. () () ( S.S. GODARA ) ( ANIL CHATURVEDI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 20 / 06 /2016 4..,.../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPLICANT 2. )*%( / THE RESPONDENT. 3. 567 8 / CONCERNED CIT 4. 8 ( ) / THE CIT(A)-4, MUMBAI 5. 9: ) 67 , 670 , 5 / DR, ITAT, AHMEDABAD 6. <=- / GUARD FILE. / BY ORDER, *9 ) //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. (COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17/6/16 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.20.6.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 20.6.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER