M/s. SAI Consulting Engineers Pvt. Ltd., Ahmedabad V. The Asstt. Commissioner of Income Tax (OSD), Circle-8, Ahmedabad

MA 47/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6050 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 03-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SANKAR
• Assessee Lawyers: SANJAY MAJUMUDAR
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA NO.47/AHD/2017 (IN ./ I.T.A. NO.2173/AHD/2012) ( #$%& / ASSESSMENT YEAR : 2009-2010) M/S.SAI CONSULTING ENGINEERS PVT.LTD. BLOCK A, SAI HOUSE SATYAM CORPORATE SQUARE B/H RAJPATH CLUB AHMEDABAD 380 059 / VS. THE ACIT (OSD) CIRCLE-8 AHMEDABAD ' ./ ./ PAN/GIR NO. : AADCS 0481 P ( ') / APPLICANT ) .. ( *') / RESPONDENT ) ')+ / APPLICANT BY : SHRI SANJAY MAJUMUDAR, AR *'),+ / RESPONDENT BY : SHRI T.SANKAR, SR.DR #-,. / DATE OF HEARING 05/01/2018 /0&%,. / DATE OF PRONOUNCEMENT 08 /01/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: BY THIS MISCELLANEOUS APPLICATION FILED ON 03/02/ 2017, THE ASSESSEE HAS REQUESTED FOR RECALLING THE ORDER DATE D 01/12/2016 PASSED BY THE ITAT AHMEDABAD BENCH A IN ITA NO.2173/AHD/ 2012 FOR ASSESSMENT YEAR 2009-10. MA NO.47/AHD/2017 (IN ITA NO.2173/AHD/2012) M/S. SAI CONSULTING ENGINEERS PVT.LTD. VS. ACIT (O SD) ASST.YEAR 2009-10 - 2 - 2. WE HAVE HEARD THE PARTIES. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE EX-PARTE ORDER OF THE ITAT BENCH A AHMEDABAD PASSED IN ITA NO.2173/AHD/2012 DATED 01/12/2016 AND DIRECT THE REGISTRY TO FIX THE HEARI NG OF THE ASSESSEES APPEAL ON 07/02/2018. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 8 / 01 /201 8 SD/- SD/- () ( ) (RAJPAL YADAV) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 8/ 01 /2018 4..#,.#../ T.C. NAIR, SR. PS MA NO.47/AHD/2017 (IN ITA NO.2173/AHD/2012) M/S. SAI CONSULTING ENGINEERS PVT.LTD. VS. ACIT (O SD) ASST.YEAR 2009-10 - 3 - !'!# / COPY OF THE ORDER FORWARDED TO : 1. ') / THE APPLICANT 2. *') / THE RESPONDENT. 3. 56$. 7. / CONCERNED CIT 4. 7. ( ) / THE CIT(A)-XIV, AHMEDABAD 5. 89:.#6$ , 6$% , 5 / DR, ITAT, AHMEDABAD 6. :<- / GUARD FILE. / BY ORDER, *8.. //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 5.1.18(DICTATION-PAD PAGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 5.1.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 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.8.1.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8.1.18 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