Dr.Rajiv I.Modi, Ahmedabad V. The Dy.CIT.,OSD Range-1, Ahmedabad

MA 59/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8512 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 26-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV

Judgement Text

, , , , A, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , !' !' !' !', , , , #$ %& #$ %& #$ %& #$ %& , , , , &' ( & &' ( & &' ( & &' ( & ' ' ' ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND TEJ RAM MEENA, ACCOUNTANT MEMBER) MA NO.59/AHD/2012 IN ITA NO.3277/AHD/2012 [ASSTT.YEAR : 2008-2009] DR. RAJIV I. MODI CADILA CORPORATE CAMPUS 708, SAKHET DHOLKA ROAD BHAT, AHMEDABAD 382 210. /VS. DCIT (OS) RANGE-1 AHMEDABAD. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) .% / 0 &/ ASSESSEE BY : MS. URVASHI SHODHAN ( / 0 &/ REVENUE BY : SHRI B.L. YADAV 2 / %3'/ DATE OF HEARING : 1 ST JUNE, 2012 456 / %3'/ DATE OF PRONOUNCEMENT : 1-06-2012 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: BY THIS MA, THE ASSESSEE HAS REQUESTED FOR RECALLING OF EX PARTE ORDER OF THE TRIBUNAL IN ITA NO.3277/AHD/2011 FOR A.Y.2008-2009 DATED 2-0 3-2012. MA NO.59/AHD/2012 -2- 2. THE ASSESSEE HAS EXPLAINED THE REASON FOR NON-AP PEARANCE ON THE DATE OF HEARING ON BEHALF OF THE ASSESSEE BEFOR E THE TRIBUNAL. THE LEARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LEARN ED COUNSEL FOR THE ASSESSEE. HE SUBMITTED THAT THE NOTICE OF HEAR ING WAS DULY SERVED AND ASSESSEE WAS DUTY BOUND TO ATTEND ON THE DATE O F HEARING BEFORE THE TRIBUNAL. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. WE FIND T HAT IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE AND ALSO DETAILED IN THE MISC. APPLICATION FOR NON- APPEARANCE ON THE DATE OF HEARING ON BEHALF OF THE ASSESSEE BEFORE TH E TRIBUNAL, WE ARE OF THE VIEW THAT IT WILL BE IN THE INTEREST OF JUST ICE TO RECALL THE EX PARTE ORDER OF THE TRIBUNAL IN APPEAL OF THE ASSESSEE IN ITA NO.3277/AHD/2011 FOR A.Y.2008-2009 DATED 2-3-2012 A ND WE DIRECT ACCORDINGLY. THE DATE OF HEARING IN THIS CASE IS A NNOUNCED IN THE OPEN COURT AS 7-8-2012 AND THERE IS NO NECESSITY OF SERV ING SEPARATE NOTICE OF HEARING ON THE PARTIES. 4. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS A LLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %& %& %& %& / TEJ RAM MEENA) &' ( &' ( &' ( &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD