M/s. Pressure Parts Engg. CO., Baroda V. DCIT, Circle-1 (2), Baroda

MA 346/AHD/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5139 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 07-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NK GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.346/AHD/2019 (IN ITA NO. 1710/AHD/2017) (ASSESSMENT YEAR: 2012-13) M/S. PRESSURE PARTS ENGG. CO. 220, SIDDHARTH COMPLEX, R. C. DUTT ROAD, ALKAPURI, BARODA - 390015 / VS. DCIT CIRCLE 1(2), BARODA - 390007 / / PAN/GIR NO. : AAEEP4272D ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : MS. KINJAL SHAH, A.R. / RESPONDENT BY : SHRI N. K. GOEL, SR. D.R. / DATE OF HEARING 20/12/2019 !'# / DATE OF PRONOUNCEMENT 19/02/2020 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION AT THE INSTA NCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 14.10.2019 WHEREBY AND WHER EUNDER THE MATTER WAS DISMISSED FOR DEFAULT, SINCE NONE APPEARED ON BEHALF OF THE A SSESSEE AT THE TIME OF CALL. 2. HEARD THE PARTIES AND PERUSED THE MATERIALS AVAI LABLE ON RECORD. WE HAVE ALSO PERUSED THE GROUNDS TAKEN OUT BY THE ASSESSEE EXPLA INING THE REASON FOR NONE HAS BEEN ABLE TO APPEAR BEFORE US, WHICH SEEMS TO BE GENUINE AND HENCE, WE RECALL OUR ORDER. - 2 - MA NO.346/AHD/2019(IN ITA NO.1710/A/17) M/S. PRESSURE PARTS ENGG. CO. VS. DCIT ASST.YEAR 2012-13 THE REGISTRY IS DIRECTED TO KEEP THE MATTER ON BOAR D ON 28 TH FEBRUARY, 2020 FOR HEARING UPON NOTICE TO THE RESPECTIVE PARTIES INFOR MING THE SAID DATE OF HEARING. HENCE, MISCELLANEOUS APPLICATION IS DISPOSED OF. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/02/20 20 SD/- SD/- (AMARJIT SINGH) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/02/2020 TRUE COPY S. K. SINHA / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. $ %& ' / CONCERNED CIT 4. '() / THE CIT(A). 5. *+, --%&. %&#. /01$1 / DR, ITAT, AHMEDABAD 6. ,23 4 / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) !' #$ / ITAT, AHMEDABAD