M/s. Satish Tobacco Industries, Ahmedabad V. The Income tax Officer, Ward-10(4), Ahmedabad

MA 62/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1041 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-10-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 29-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Assessee Lawyers: ANIL N SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER MA NO.62/AHD/2012 (ARISING OUT OF ITA NO.3088/AHD/2019 A.Y. 2003-04 SATISH TOBACCO INDUSTRIES, 208, SARTHAK COMPLEX, B/H URJA HOUSE, NR. SWASTIK CHAR RASTA, C.G. ROAD, NAVRANGPURA, AHMEDABAD. PAN: AAJFS 6453L VS INCOME TAX OFFICER, WARD 10(4) AHMEDABAD (APPELLANT) (RESPONDENT) REVENUE BY : SHRI KC MATHEWS, SR.D.R. ASSESSEE(S) BY : SHRI ANIL N. SHAH, AR / DATE OF HEARING : 18/10/2013 / DATE OF PRONOUNCEMENT: 18/10/2013 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MA, THE ASSESSEE HAS REQUESTED FOR RECALL O F THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.3088/AHD/2009, DATE D 13 TH JULY, 2011. 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING, AS THERE WAS A BONA FIDE MISTAKE DUE TO NON-SERVICE OF NOTICE AND NO INFORMATION REGARDING THE CORRECT DATE OF HEARING BEFORE THE TRIBUNAL. THE LD. DR HAS OBJECTED TO THE REQUES T OF THE ASSESSEE. MA NO. 62/AHD/2012 IN ITA NO.3088/AHD/2009 SATISH TOBACCO INDUSTRIES VS. ITO AHMEDABAD. FOR A.Y. 2003-04 - 2 - 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FAC TS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARN ED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICI ENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX- PARTE ORDER OF THE TRIBUNAL IN ITA NO.3088/AHD/2009 DATED 13.07.2011 IS HEREBY RECALLED. THE DATE OF HEARING IS ANNOUNCE D IN THE OPEN COURT AS 27.11.2013. THERE IS NO NECESSITY FOR SERVING SEPAR ATE NOTICE FOR DATE OF HEARING ON THE PARTIES. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED HEREINABOVE. SD/- SD/- (T.R. MEENA) (MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 18/10/2013 PRABHAT KR. KESARWANI, SR. P.S. TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD