M/s. Sriganganagar Zila Dugdh Utpadak Sahakari, HANUMANGARH V. ACIT, BIKANER

MA 34/JODH/2010

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2320 (ITAT-JODHPUR)
• Duration Of Justice: 4 year(s) 4 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-09-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 19-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA , JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER MA NO. 34 /JU/201 0 A / O NO. 297 /JU/200 6 [ A.Y: 200 3 - 0 4 ] MS SRIGANGANAGAR ZILA DUGDH VS. THE A.C.I. T UTHPADAK SANGH LTD CIRCLE JODHPUR BIKANER PAN NO. AADFM 4069 N (APPELLANT) (RESPONDENT) AS SESSEE B Y : SHRI P.K. KOCHAR DEPARTMENT B Y : SHRI MAHESH KUMAR DATE OF H EARING : 0 5 .0 9 .201 4 D ATE OF PRONOUNCEMENT : 05 . 0 9 . 201 4 ORDER PER HARI OM MARATHA , J .M. THIS MISCELLANEOUS A PPLICATION ARISING OUT OF ORDER DATED 3 . 11 .20 09 IN ITA NO. 297 /JU/20 0 6 , FOR A.Y. 200 5 - 0 6 HAS BEEN FILED BY THE ASSESSEE. 2 2. IN THE SAID APPLICATION THE ASSESSE E HAS STATED THAT THE ASSESSEE HAD FILED AN APPLICATION SEEKING ADJOURNMENT ON 30.10.2008 BY FAX AND BY COURIER AND CONFIRMED THE RECEIPT ON TELEPHONE. COPY OF THE APPLICATION SEEKING ADJOURNMENT IS FURNISHED ON RECORD. HOWEVER, THE APPEAL WAS DISPOSED OF F BY THE TRIBUNAL EXPARTE QUA THE ASSESSEE. HENCE, T HE LD. A.R PRAYED TO RESTORE THE CASE FOR FURTHER HEARING. 3 . IN HIS RIVAL SUBMISSIONS, THE LD. D.R. CONTESTED THE SAME. 4 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE CAREFULLY GONE THROUGH THE ENTI RE MATERIAL AVAILABLE ON RECORD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE APPEAL OF THE ASSESSEE W AS HEARD EX - PARTE QUA THE ASSESSEE . THE REASONS MENTIONED BY THE ASSESSEE IN HIS APPLICATION DATED 15.1 0 .20 09 FOR NON APPEARANCE ON THE DATE OF H EARING SEEM TO BE SATISFACTORY. THEREFORE, IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL AND DIRECT THE REGISTRY TO FIX THE CASE I.E. APPEAL OF THE ASSESSEE FOR HEARING ON 11 H SEPTEMBER , 2014 . 3 5 . IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOWED . ORDER PRON OUNCED IN THE COURT ON 5 TH SEPTEMBER , 201 4 . SD/ - SD/ - (N.K.SAINI) [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEM B ER DATED : 5 TH SEPTEMBER , 2014 . VL/ - COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT BY ORDER 4. THE CIT(A) 5. THE DR ASSISTANT REGISTRAR ITAT, JODHPUR