PAB Organics Pvt. Ltd., Vadodara V. The Dy. Commissioner of Income Tax, Circle-2(1)(2), Vadodara

MA 355/AHD/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7777 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 19-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: D K PARIKH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.355/AHD/2019 (IN ITA NO. 2648/AHD/2016) (ASSESSMENT YEAR: 2012-13) PAB ORGANICS PVT. LTD. 904-905 ATLANTIS HEIGHTS, DR. VIKRAM SARABHAI MARG, WADI WADI, VADODARA-390023 VS. DCIT CIRCLE-2(1)(2), VADODARA [ PAN NO. AABCP8169R ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI D. K. PARIKH, A.R. RESPONDENT BY : SHRI LALIT P. JAIN, SR. D.R. DATE OF HEARING 15/01/2021 DATE OF PRONOUNCEMENT 19/01/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE ASSESSEE HAS PRAYED FOR RECALLING OF THE ORDER DATED 14.10.2019 PASSED BY THE LD. TRIBUNAL WHEREBY AND WHEREUNDER THE MATTER WAS DISMISSED FOR DEFAULT SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE. 2. AS SUBMITTED BY THE LD. COUNSEL APPEARING FOR TH E ASSESSEE THAT DUE TO OBSERVING FAST FOR 8 DAYS (ATTHAI TAP) ON ACCOUNT O F RELIGIOUS EVENT OF JAIN PARYUSHAN THE LD. COUNSEL COULD NOT ATTEND THE OF FICE AT THAT MATERIAL POINT OF TIME WHICH IS ALSO APPEARING AT PARAGRAPH 4 OF THE MISCE LLANEOUS APPLICATION. THE EXPLANATION SEEMS TO BE GENUINE AND HENCE THE ORDER IS RECALLED. - 2 - MA N O.355/AHD/2019(IN ITA NO.2648/A/16) PAB ORGANICS PVT. LTD. VS. DCIT ASST.YEAR 2012-13 3. THE REGISTRY IS DIRECTED TO KEEP THE MATTER ON B OARD ON 25.02.2021 FOR HEARING. SINCE BOTH THE PARTIES ARE PRESENT BEFORE US, NOTIC E INFORMING DATE OF HEARING BY THE REGISTRY IS DISPENSED WITH. 4. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/01/2021 SD/- SD/- (AMARJIT SINGH) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/01/2021 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 15/01/2021. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15/01/2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S /01/2021 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 19 /01/2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19 /01/2021 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