Welmicron Pvt. Ltd., Vadodara V. The Income Tax Officer, Ward-4(4), Vadodara

MA 75/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3802 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 01-01-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 14-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH SR D R

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.75/AHD/2015 AY 2004-05 ( IN ./ IN I.T.A. NO.2419/AHD/2011 ( / ASSESSMENT YEAR : 2004-05) WELMICRON PVT.LTD. PADRA-JAMBUSAR ROAD NEAR VILLAGE DABHASA TAL.PADRA DIST.VADODARA-391 440 / VS. THE ITO WARD-4(4) VADODARA ./ ./ PAN/GIR NO. : AAACW5398Q ( ' / APPLICANT ) .. ( #' / RESPONDENT ) ' $ / APPLICANT BY : NONE #' % $ / RESPONDENT BY : SHRI DINESH SINGH, SR.DR &'( % ) / DATE OF HEARING 01/01/2016 *+, % ) / DATE OF PRONOUNCEMENT 19/01/2016 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE ON 14.10.2015 (ARISING OUT OF ITA NO.2419/AHD/2011 FOR AY 2004-05) IN RESPECT OF THE ORDER DATED 14/04/2015 PASSED BY THE ITAT C BENCH, AHMEDABAD FOR SEEKING RECALLING OF THE TRIBUNALS O RDER, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PR OSECUTION. THE APPLICANT HAS FILED APPLICATION FOR SEEKING ADJOURN MENT OF THE HEARING. MA NO.75/AHD/2015 ( IN ITA NO.2419 /AHD/2011 ) WELMICRON PVT.LTD. VS. ITO ASST.YEAR 2004-05 - 2 - FROM THE APPLICATION, IT IS TRANSPIRED THAT ON THE DATE OF HEARING, I.E. ON 24/03/2015, THE ASSESSEE COULD NOT MAKE APPEARANCE BECAUSE OF THE NOTICE OF HEARING WAS NOT RECEIVED AS THE POSTAL AU THORITIES HAD RETURNED THE NOTICE WITH REMARKS NOT AVAILABLE. 2. NONE APPEARED ON BEHALF OF THE APPELLANT-ASSESSE E. AFTER HEARING THE LD.SR.DR WE DEEM IT PROPER, IN THE INTEREST OF JUSTICE, THAT THE TRIBUNALS ORDER DATED 10/04/2015 DESERVES TO BE RE CALLED AND THE ASSESSEE BE GIVEN OPPORTUNITY TO REPRESENT ITS CASE . THEREFORE, WE HEREBY RECALL THE TRIBUNALS ORDER DATED 10/04/2015 PASSED IN ITA NO.2419/AHD/2011 FOR AY 2004-05 AND DIRECT THE REG ISTRY TO FIX THE ASSESSEES APPEAL IN ITA NO.2419/AHD/2011 FOR AY 20 04-05 FOR HEARING AFRESH IN DUE COURSE. ACCORDINGLY, NOTICE BE ISSU ED TO BOTH THE PARTIES. 3 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON TUESDAY, THE 19 TH DAY OF JANUARY, 2016 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( PRAMOD KUMAR ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/ 01 /2016 0)..& , '.&../ T.C. NAIR, SR. PS MA NO.75/AHD/2015 ( IN ITA NO.2419 /AHD/2011 ) WELMICRON PVT.LTD. VS. ITO ASST.YEAR 2004-05 - 3 - !'#$%&' &$ / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT 2. #' / THE RESPONDENT. 3. 123 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-III, BARODA 5. 5'6 &23 , ) 23 , , 1 / DR, ITAT, AHMEDABAD 6. 689 :( / GUARD FILE. ! / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 1.1.16 (DICTATION-PAD 3-- PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 4.1.16 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.19.1.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.1.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER