M/s Neptune securities Pvt.Ltd., Ahmedabad V. The Dy.CIT.,Range-3, Ahmedabad

MA 41/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1034 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-10-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 22-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL SRDR
• Assessee Lawyers: P B PARMAR

Judgement Text

, , , , A, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ %& %& %& %& , , , , &' &' &' &' ( & ' ( & ' ( & ' ( & ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND TEJ RAM MEENA, ACCOUNTANT MEMBER) MA NO.41/AHD/2012 IN ITA NO.31/AHD/2011 [ASSTT.YEAR : 2007-2008] M/S.NEPTUNE SECURITIES P. LTD. 104, SHYAMAK COMPLEX AMBAWADI, AHMEDABAD. /VS. DCIT, RANGE-3 AHMEDABAD. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) .% / 0 &/ ASSESSEE BY : SHRI P.B. PARMAR ( / 0 &/ REVENUE BY : SHRI P.L. KUREEL, SR-DR 2 / %3'/ DATE OF HEARING : 18 TH OCTOBER, 2013. 456 / %3'/ DATE OF PRONOUNCEMENT : 18 TH OCTOBER, 2013 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: BY THIS MISC. APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALL OF THE EX PARTE ORDER OF THE TRIBUNAL IN THE CASE OF THE ASSESSEE FOR A. Y.2007-2008 IN ITA NO.31/AHD/2011. MA NO.41/AHD/2012 -2 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE, AND THE POSTA L AUTHORITIES HAVE WRONGLY MENTIONED THE WORD LEFT ON THE ENVELOPE S ENT TO THE ASSESSEE. HE SUBMITTED THAT THE TRIBUNALS ORDER W AS SERVED AT THE SAME ADDRESS, AND THERE IS NO CHANGE OF ADDRESS OF THE ASSESSEE. THE LEARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LEARN ED COUNSEL FOR THE ASSESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN VIEW O F THE PLEADINGS OF THE ASSESSEE THAT THERE IS NO CHANGE I N THE ADDRESS OF THE ASSESSEE AND NOTICE WAS WRONGLY RETURNED BY THE POS TAL AUTHORITIES, WE RECALL THE EX PARTE ORDER OF THE TRIBUNAL DATED 16.12.2011 IN THE APPEAL OF THE ASSESSEE FOR THE ASSTT.YEAR 2007-2008 IN ITA NO.31/AHD/2011 AND THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT AS 19 TH DECEMBER, 2013, AND THERE IS NO NECESSITY OF SERVI NG OF NOTICE OF HEARING SEPARATELY ON THE PARTIES. WE DI RECT ACCORDINGLY. 4. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %& %& %& %& / TEJ RAM MEENA) &' ( &' ( &' ( &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD