Yadunandan Corporation, Surat V. The Dy.CIT.,Circle-3, Surat

MA 5/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7662 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 11-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJESH M UPADHAYAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI D. K. TYAGI, JM AND SHRI A. MOHAN ALAN KAMONY, AM) M. A. NO.05/AHD/2011 ((IN ITA NO.4421/AHD/2007 AY: 2004-05) M/S. YADUMANDAN CORPORATION, 148-149, CITY LIGHT ROAD, ATHWALINES, SURAT PA NO. AAAFY 2524 R VS THE D. C. I. T., CIRCLE-3, SURAT (APPLICANT) (RESPONDENT) APPLICANT BY SHRI RAJESH M. UPADHAYAY, AR RESPONDENT BY SHRI VINOD TANWANI, SR. DR. DATE OF HEARING: 02-03-2012 DATE OF PRONOUNCEMENT: 02-03-2012 ORDER PER A. MOHAN ALANKAMONY : THIS MISC. APPLICATION IS FILED BY THE ASSESSEE BEING AGGRIEVED BY THE ORD ER OF THE TRIBUNAL DATED 29-10-2010 IN ITA NO.4421/AHD/2007 FOR ASSESS MENT YEAR 2004-05, WHEREIN THE APPEAL OF THE ASSESSEE WAS DIS MISSED FOR WANT OF PROSECUTION. 2. THE LEARNED AR SUBMITTED BEFORE US AN AFFIDAVIT OF THE ASSESSEE WHEREIN IT HAS BEEN STATED THAT THE LEARNE D COUNSEL FOR THE ASSESSEE COULD NOT ATTEND ON THE DATE OF HEARING OF THE APPEAL ON 29- 09-2010DUE TO DEATH OF HIS BROTHER-IN-LAW WHICH FAC T WAS ALSO INTIMATED IN THE ADJOURNMENT PETITION FILED BY THE ASSESSEE DATED 29- 09-2010 AND ADMITTED ITS MISTAKE FOR NON FILING OF ADJOURNMENT MA NO.05/AHD/2011 (IN ITA NO. 4421/AHD/2007 AY: 2004-05) M/S. YADUMANDAN CORPORATION VS DCIT, SURAT 2 PETITION WELL IN ADVANCE OF THE DATE OF HEARING OF THE APPEAL. THE LEARNED DR DID NOT OPPOSE TO THE SUBMISSION OF THE LEARNED AR. 3. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONS IDERED OPINION THAT IN THE INTEREST OF JUSTICE THE CASE REQUIRES T O BE RECALLED. ACCORDINGLY, WE RECALL THE CASE AND DIRECT THE REGI STRY TO POST IT FOR HEARING ON 11-04-2012. THE ASSESSEE IS ALSO DIRECTE D NOT TO SEEK ANY FURTHER ADJOURNMENT IN THE MATTER. SINCE, BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NO NOTICE IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 02-03-2012. SD/- SD/- (D. K. TYAGI) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD