Bloom Dekor Limited, Ahmedabad V. The Dy.CIT, Circle-1, Ahmedabad

MA 47/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3799 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 01-01-2016
• Assessment Year: 1996-1997
• Appeal Filed On: 07-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGHSR D R
• Assessee Lawyers: JAIMIN R DAVE

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER MA NO. 47/AHD/2015 (ARISING OUT OF ITA NO. 2276/AHD/2011 ) ASSESSMENT YEAR : 1996-97 BLOOM DEKOR LIMITED, 2/F, SUMEL, OPP. GNFC INFO TOWER, S.G. ROAD, THALTEJ, AHMEDABAD .. APPLICANT PAN : AAACB 6221 B (ORIGINAL APPEL LANT) VS DCIT, CIRCLE-1 AHMEDABAD .. RESPONDENT ASSESSEE(S) BY : SHRI JAIMIN R. DAVE, AR REVENUE BY : SHRI NARENDRA SINGH, SR-DR / DATE OF HEARING 01/01/2016 /DATE OF PRONOUNCEMENT 19/01/2016 / O R D E R PER SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 10.03.2015 PASSED IN IT A NO.2276/AHD/2011 FOR ASSESSMENT YEAR 1996-97. [ 2. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR RECALLING OF THE ORDER OF THE ITAT IN ITA NO.2276/AHD/2011 DT D 10.03.2015. 3. AT THE TIME OF HEARING BEFORE US, IT IS SUBMITTE D BY THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE ON THE PRESUMPTION THAT THE ASSESSEE IS NOT INTERES TED IN PURSUING WITH ITS APPEAL. HE SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN MA NO 47/AHD/2015 BLOOM DEKOR LIMITED VS. DCIT ASSESSMENT YEAR : 1996-97 - 2 - PURSUING WITH ITS APPEAL. HE ALSO SUBMITTED THAT T HE ASSESSEE HAD TAKEN THE DECISION TO APPOINT THE ASSESSEES AUTHORIZED REPRE SENTATIVE TO APPEAR BEFORE THE TRIBUNAL ONLY ON 17.02.2015; HOWEVER, THE ACCOU NTANT OF THE ASSESSEE- COMPANY, DUE TO HIS OVERBURDENED WORK, FAILED TO CO MMUNICATE THIS DECISION TO SHRI JAIMIN R. DAVE THE AUTHORIZED REPRESENTAT IVE FOR THE ASSESSEE- COMPANY. ON ACCOUNT OF HIS FAILURE, ON THE DATE OF HEARING I.E. 04.03.2015, THE LD. COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFOR E THE TRIBUNAL. THE LD. DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, REL IED UPON THE ORDER OF THE ITAT. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF BOTH THE SIDES, WE FIND THAT THE REASON FOR NOT BEING PRESEN T ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY THE ASSESSEE WAS A PLAUSIBLE ONE; HENCE WE DEEM IT PROPER TO RECALL THE ORDER OF THE ITAT IN ITA NO.22 76/AHD/2011 AND FIX THE SAME FOR HEARING ON MERITS ON 22 ND MARCH 2016. THE DATE OF HEARING IS INFORMED TO BOTH THE PARTIES IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED AS ABOVE. ORDER PRONOUNCED IN THE COURT ON 19TH JANUARY 2016 AT AHMEDABAD. SD/- SD/- ANIL CHATURVEDI SHAILENDRA KUMAR YADAV (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD; DATED 19/01/2016 BIJU T., 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