M/s. Surbhi Milkfood & Beverage Ltd., Ahmedabad V. The ACIT., Circle-8, Ahmedabad

MA 342/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4197 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 09-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA
• Assessee Lawyers: M J SHAH

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI T.K. SHARMA, JM AND D.C.AGRAWAL, AM M/S SURBHI MILKFOOD & BEVERAGES LTD., 28/29, RANGEEN PARK, OPP. RAJPATH CLUB, NR. KIRAN MOTORS, BODAKDEV, S.G. HIGHWAY, AHMEDABAD-380059. V/S . ASSTT. C.I.T., CIRCLE-8, AHMEDABAD. PAN NO.AAECS 8430 R (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI M. J. SHAH, AR RESPONDENT BY:- SHRI C. K. MISHRA, SR.DR O R D E R PER D.C.AGRAWAL, ACCOUNTANT MEMBER . THIS MISCELLANEOUS APPLICATION ARISING OUT OF ITA NO.1159/AHD/2006 FOR ASST. YEAR 2002-03 HAS BEEN FI LED BY THE ASSESSEE AGAINST THE ORDER DATED 19.12.2008 PASSED BY THE TR IBUNAL. 2. IN THIS APPLICATION THE ASSESSEE STATES THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ABOVE ORDER DUE TO NON -APPEARANCE AND NON- INTIMATION OF CHANGE OF ADDRESS TO THE REGISTRY. TH E ASSESSEE HAS CONFESSED ITS MISTAKE FOR NOT INTIMATING THE CHANGE OF ADDRESS AND NOW IT HAS GIVEN THE NEW ADDRESS AS UNDER:- M.A. NO.342/AHD/2009 ARISING OUT OF ITA NO.1159/AHD/2006 ASST. YEAR :2002-03 2 M/S SURBHI MILKFOOD & BEVERAGES LTD., 28/29, RANGEEN PARK, OPP. RAJPATH CLAUB, NR. KIRAN MOTORS, BODAKDEV, S.G. HIGHWAY, AHMEDABAD-380059. IT ASSURED THAT THIS KIND OF LAPSE WILL NOT ARISE A GAIN. 3. AFTER HEARING THE LD. REPRESENTATIVES OF BOTH TH E PARTIES, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, ASSESSEE SHOULD BE GIVEN ONE MORE CHANCE TO REPRESENT ITS CASE. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL AND DIRECT THE REGISTRY TO FIX THE APPEAL IN DUE CO URSE OF TIME. 4. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. SD/- SD/- (T.K. SHARMA) (D.C.AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD, DATED : 29.01.2010 MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD ORDER PRONOUNCED IN OPEN COURT ON 29.01.2010