M/s. New Gujarat Polyplast P. Ltd., Surat V. The Dy.CIT, Circle- I, Surat

MA 62/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1958 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 06-06-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 21-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, A HMEDABAD (BEFORE SHRI MUKUL KR. SHRAWAT, J.M. & SHRI ANIL CH ATURVEDI, A.M.) M. A. NO. 62/AHD/2014 (IN ITA NO. 1880/AHD/2010 (ASSESSMENT Y EAR: 2007-08) M/S. NEW GUJARAT POLYPLAST PVT. LTD. 352-B, PATEL COLONY, AHWNAI KUMAR ROAD, SURAT V/S THE D.C.I.T. CIRCLE-1, SURAT (APPELLANT) (RESPONDENT) PAN: AAACN 7831M APPELLANT BY : SHRI M.K. PATEL A.R. RESPONDENT BY : SHRI O.P. BATHEJA, SR. D.R. ( )/ ORDER DATE OF HEARING : 06-06-201 4 DATE OF PRONOUNCEMENT : 11-06-2014 PER SHRI ANIL CHATURVEDI,A.M. 1. THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY T HE ASSESSEE IN RESPECT OF ITA NO. 1880/AHD/2010 FOR A.Y. 2007-08 (ORDER DATED 22. 05.2013). THE ASSESSEE VIDE MISCELLANEOUS APPLICATION HAS SUBMITTED THAT N OTICE OF HEARING WAS FORWARDED TO ADVOCATE SHRI M. K. PATEL, SHRI M.K. P ATEL WAS TRAVELLING ABROAD DURING THE RELEVANT PERIOD AND THEREFORE HE COULD N OT APPEAR ON THE DATE. ASSESSEE HAS ALSO FILED AFFIDAVIT GIVING REASONS FO R NON APPEARANCE. IT WAS M.A NO 62/A/2014(IN I TA NO. 1880/A/10) . A.Y. 2007- 08 2 THEREFORE SUBMITTED THAT THE ORDER BE RECALLED. ON THE OTHER HAND THE LD. D.R. OBJECTED TO THE REQUEST OF THE LD. A.R TO RECALL TH E ORDER. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS. ON CONSIDERING THE REASONS GIVEN BY ASSESSEE FOR NON APPEARANCE IN THE AFFIDAVIT, WE FI ND THAT ASSESSEE HAS BEEN ABLE TO SHOW SUFFICIENT CAUSE FOR NON-APPEARANCE ON 22.05.2013 AND THEREFORE WE RECALL THE ORDER DATED 22.05.2013. THE REGISTRY IS DIRECTED TO FIX HEARING IN DUE COURSE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 11 - 06 - 2014. SD/- SD/- (MUKUL KR. SHRAWAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,A HMEDABAD