Lyons Technologies Ltd., Ahmedabad V. The ACIT., Circle-4, Ahmedabad

MA 37/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4783 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 23-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Assessee Lawyers: P D 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 LYONS TECHNOLOGIES LTD., MEHTA LODHO & CO., CHARTERED ACCOUNTANTS, 105, SAKAR-I, ASHRAM ROAD, AHMEDABAD. VS. A.C.I.T.(INV), CIR-4, AHMEDABAD. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI P. D. SHAH, AR RESPONDENT BY:- SHRI R. K. DHANESTA, DR O R D E R PER D. C. AGRAWAL, ACCOUNTANT MEMBER . IN THIS CASE ORDER OF THE TRIBUNAL WAS PASSED ON 2 9/05/2009 EX PARTE, AS ASSESSEE FAILED TO PRESENT HIMSELF ON THE DATE OF HEARING. 2. THE LD. AR FOR THE ASSESSEE SUBMITTED THAT AT TH E RELEVANT TIME HE WAS BUSINESS IN AUDIT WORK AND COULD NOT ATTEND BEF ORE THE TRIBUNAL. 3. WE NOTICE THAT LD. AR FOR THE ASSESSEE HAS NOT G IVEN ANY PRIORITY TO THE PROCESS OF LAW. WE ACCORDINGLY IMPOSE A COST OF RS.500/- ON THE ASSESSEE AND SUBJECT TO THIS COST WE RECALL OUR ORD ER FOR BEING FIXED FOR REGULAR HEARING ON 19.10.2010. M.A. NO.37/AHD/2010 ARISING OUT OF ITA NO.3060/AHD/2004 ASST. YEAR :2001-02 M.A.NO.37/AHD/2010 ARISING OUT OF ITA NO.3060/AHD/2004 ASST. YEAR 2001-02 2 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED AS STATED ABOVE. ORDER WAS PRONOUNCED IN OPEN COURT ON 27/8/10. SD/- SD/- (T.K. SHARMA) (D.C.AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBE R AHMEDABAD, DATED : 27/8/10. MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD 1.DATE OF DICTATION 27/8/2010. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..