Shree Kotyark Credit Co. Op. Society Ltd., Kheda V. The Income Tax Officer, Ward-5, Nadiad

MA 47/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6532 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 12-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: TALATI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SM C BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHREE KOTYARK CREDIT CO.OP. SOCIETY LTD. GANESH POLE, S A NTH BAZAR, NADIAD, DIST. KHEDA - 387001 PAN: AAAAS1778C (APPELLANT) VS THE IT O , WARD - 5 , NADIAD (RESPONDENT) REVENUE BY : S H RI SAURABH SINGH , SR. D . R. ASSESSEE BY: S H RI S.H. TALATI , A.R. DATE OF HEARING : 04 - 05 - 2 018 DATE OF PRONOUNCEMENT : 15 - 05 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARISES OUT OF TH E ORDER OF THE TRIBUNAL DATED 28 .11 .2017. VIDE MISCELLANEOUS APPLIC ATION DATED 12/ 0 2/2018 IT IS REPORTED THAT ON THE DATE O F HEARING COM PLIANCE COULD NOT BE MADE AS THE LD. COUNSEL WAS EN GAGED WITH OTHER MATTERS IN OTHER BENCHES OF ITAT . IN VIEW OF ABOVE FACTS AND CIRCUMSTANCES, THE LD. COUNSEL HAS REQUESTED TO RE C ALL THE CAPTIONED ORDER DATED 28 .11 .2017 VIDE ITA NO . 2707 /AHD/2 016 AND CONT ENDED THAT ANOTHER OPPOR TUNITY OF HEARING IN THE MATTER BE PROVIDED TO DECIDE THE ISSUE ON MERITS BY GIVING A FRESH DATE OF HEARING. M.A. NO. 47 /A HD/2018 (ARISING OUT OF I T A NO . 2707 / A HD/20 16 ) A SSESSMENT YEAR 2013 - 14 M.A. 47 /AHD/2018 (IN I.T.A NO. 2707 /AHD/20 16 ) A .Y. 2013 - 14 PAGE NO SHREE KOTYARK CREDIT CO. OP. SOCIETY LTD. VS. IT O 2 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD . THUS, CONSIDERING THE ENTIRE FACTS AND CIRCUMSTA NCES OF THE PRESENT CASE AND THE REASON FOR NON - ATTENDANCE ON THE DATE OF HEARING , WE SET ASIDE TH E ORDER OF THE TRIBUNAL DATED 28 .11 .2017 AND RESTORE THE APPEAL FOR FRESH HEARING AND DIRECT THE REGISTRY TO FIX THE HEARING OF THI S APPEAL ON 16/08 /2018 . BOTH THE PARTIES HAVE BEEN INFORMED THE FRESH DATE OF HEARING , THEREFORE, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. 3. IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 - 05 - 2018 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 15 /05 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. D R, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,