The Saraspur Nagrik Co.Operative Bank Ltd., Ahmedabad V. The ACIT,(OSD), Circle-10, Ahmedabad

MA 61/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4833 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 17-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVETIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER. M.A. NO. 61 /AHD/2015 [IN ITA NO.2492/AHD/2011] (ASSESSMENT YEAR:2008-09) SARASPUR NAGRIK CO-OPERATIVE BANK LTD., 1, DARSHAN SOCIETY, STADIUM CIRCLE,NR. COMMERCE SIX ROADS, NAVRANGPURA, AHMEDABAD APPELLANT VS. ACIT(OSD), CIRCLE-10, AHMEDABAD - 380009 RESP ONDENT PAN: AANFS1529H / BY ASSESSEE : SHRI S. N. DIVETIA , A.R. /BY REVENUE : SHRI JAMES KURIAN, SR. D.R. /DATE OF HEARING : 07.10.2016 /DATE OF PRONOUNCEMENT :17.10.2016 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION FILED UND ER SECTION 254(2) OF THE ACT SEEKS TO RECALL TRIBUNALS ORDER DATED 3 0.04.2015 DISMISSING THE MAIN CASE FOR NON PROSECUTION. M.A. NO.61/AHD/2015 (SARASPUR NAGRIK CO-OP. BANK LT D. VS. ACIT (OSD) A.Y. 2010-11 - 2 - 2. WE HAVE HEARD BOTH THE PARTIES. CASE FILE PERUS ED. IT EMANATES FROM THE CASE RECORD THAT THIS TRIBUNAL TOOK NOTE OF ASS ESSEES NON APPEARANCE IN THE COURSE OF HEARING DATED 29.04.2015. THE ASSESSEE P LEADS IN ITS INSTANT APPLICATION THAT ITS GENERAL MANAGER SHRI NARAYANBH AI KALIDAS PATEL HAD IN FACT RECEIVED THE NOTICE AND PLACED IT ALONG WITH O THER IMPORTANT DOCUMENTS NEEDING URGENT ATTENTION. LD. COUNSEL TAKES US TO ASSESSEES AVERMENTS IN THE PRESENT MISCELLANEOUS APPLICATION THAT THIS HEARING NOTICE WAS INADVERTENTLY ATTACHED WITH A BUNCH OF OTHER DOCUMENTS WHICH COUL D NOT BE FORWARDED TO ITS AUTHORIZED REPRESENTATIVE. LD. COUNSEL ACCORDINGLY SEEKS TO RESTORE THE ASSESSEES MAIN APPEAL FOR ADJUDICATION ON MERIT. LD. DEPARTMENTAL REPRESENTATIVE FAILS TO REBUT ALL THESE SOLEMN AVER MENTS BY FILING ANY WRITTEN RESPONSE THERETO. WE DEEM IT APPROPRIATE IN THE LA RGER INTEREST OF JUSTICE THAT THE ASSESSEE DESERVES ONE MORE EFFECTIVE OPPORTUNIT Y OF HEARING SO AS TO GET ADJUDICATION OF HIS GRIEVANCE ON MERITS. WE ACCORD INGLY FIX DATE OF HEARING IN THE MAIN CASE AS 21.12.2016. BOTH PARTIES HAVE NOTED DOWN THE SAME. THE REGISTRY SHALL NOT SEND ANY SEPARATE NOTICE OF HEAR ING. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION SUCCEE DS IN THE TERMS INDICATED HEREINABOVE. [PRONOUNCED IN THE OPEN COURT ON THIS THE 17 TH DAY OF OCTOBER, 2016.] SD/- SD/- (AMARJIT SINGH) (S. S . GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 17/10/2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) M.A. NO.61/AHD/2015 (SARASPUR NAGRIK CO-OP. BANK LT D. VS. ACIT (OSD) A.Y. 2010-11 - 3 - ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 4 5 / GUARD FILE. BY ORDER / . // . /0