Sulemani Co.Op. Bank Ltd., Baroda V. The Dy.CIT, Circle-5, Baroda

MA 48/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6531 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 14-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: TUSHAR SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SULEMANI CO.OP. BANK LTD. RASULKHAN PATHAN ROAD MOGALWADA, BARODA - 390001 PAN: AAAAS1759H (APPELLANT) VS THE D CIT, CIRCLE - 5 , BARODA (RESPONDENT) REVENUE BY : S H RI SAURABH SINGH , SR. D . R. ASSESSEE BY: S H RI TUSHAR SHAH , 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 09.11 .2017. VIDE MISCELLANEOUS APPLIC ATION DATED 07.02.2018 IT IS REPORTED THAT NO ONE COULD ATTEND THE HEARING FIXED IN THIS CASE AS NOTICE OF HEARING WAS NOT RECEIVED . IN VIEW OF ABOVE STATED FACTS AND CIRCUMSTANCES, THE LD. COUNSEL HAS REQUESTED TO RE C ALL THE CAPTIONED ORDER DATED 09.11 .2017 VIDE ITA NO . 2264 /AHD/2 014 AND CONTENDED 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. 48/AHD /2018 (ARISING OUT OF I T A NO . 2264 / A HD/20 14 ) A SSESSMENT YEAR 2010 - 11 M.A. 48/AHD/2018 (IN I.T.A NO. 2264 /AHD/20 14) A.Y. 2010 - 11 PAGE NO SULEMANI CO - OP. BANK LTD. VS. D CIT 2 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD . THUS, CONSIDERING THE ENTIRE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE REASON FOR NO N - ATTENDANCE ON THE DATE OF HEARING , WE SET ASIDE TH E ORDER OF THE TRIBUNAL DATED 09.11 .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. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,