M/s. Positive Print Sign Graphic, Ahmedabad V. The ACIT, Circle-10, Ahmedabad

MA 76/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3947 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 16-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH SR D R
• Assessee Lawyers: VINEETA BHURA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA K. YADAV, JUDICIAL MEMBER AN D SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER MA NO. 76/AHD/2015 (ARISING OUT OF ITA NO. 198/AHD/2012) ASSESSMENT YEAR : 2008-09 M/S. POSITIVE PRINT SIGN GRAPHIC, CELLAR, GOYAL TOWER, OPP. GULBAI TEKRA POLICE CHOWKY, AHMEDABAD .. APPLICANT PAN : AAHFP 8504 B (ORIGINAL APPEL LANT) VS THE ACIT, CIRCLE 10, AHMEDABAD .. RESPONDENT ASSESSEE(S) BY : MS. VINEETA BHURA, AR REVENUE BY : SHRI DINESH SINGH, SR-DR / DATE OF HEARING 05/02/2016 /DATE OF PRONOUNCEMENT 23/02/2016 / O R D E R PER SHAILENDRA K. YADAV, JUDICIAL MEMBER: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 12.05.2015 PASSED IN IT A NO. 198/AHD/2012 FOR ASSESSMENT YEAR 2008-09. 2. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR RECALLING OF THE ORDER OF THE ITAT IN ITA NO.198/AHD/2012 DTD 12.05.2015. 3. AT THE TIME OF HEARING BEFORE US, IT IS SUBMITTE D BY THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE ON THE PRESUMPTION THAT THE ASSESSEE WAS NOT INTERE STED IN PURSUING WITH ITS APPEAL. SHE SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING WITH ITS APPEAL. SHE ALSO SUBMITTED THAT THE ASSESSEE COULD NOT MA NO.76/AHD/2015 (IN ITA NO.198/AHD/2012) POSITIVE PRINT SIGN GRAPHIC VS. ACIT ASSESSMENT YEAR : 2008-09 - 2 - APPEAR BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HE ARING BY THE BENCH AS THEIR CAR BROKE-DOWN ON THE WAY TO ATTEND THE COURT PROCE EDINGS ON 12.05.2015 AND BY THAT TIME THEY REACHED THE COURT, EX-PARTE ORDER WAS PASSED. THE LD. AUTHORIZED REPRESENTATIVE, THEREFORE, PLEADED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRESENT HER CASE AN D REQUESTED THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED. THE LD. DEPARTMENT AL REPRESENTATIVE, ON THE OTHER HAND, RELIED UPON THE ORDER OF THE ITAT. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF BOTH THE SIDES, WE FIND THAT THE REASON FOR NOT BEING PRESEN T ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY THE ASSESSEE WAS A PLAUSIBLE ONE; HENCE WE DEEM IT PROPER TO RECALL THE ORDER OF THE ITAT IN ITA NO.19 8/AHD/2012 AND FIX THE SAME FOR HEARING ON MERITS ON 21 ST APRIL 2016. THE DATE OF HEARING IS INFORMED TO BOTH THE PARTIES IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED AS ABOVE. ORDER PRONOUNCED IN THE COURT ON 23 RD FEBRUARY, 2016 AT AHMEDABAD. SD/- SD/- PRAMOD KUMAR SHAILENDRA K. Y ADAV (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD; DATED 23/02/2016 BIJU T., PS ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $%& '' , , / DR, ITAT, AHMEDABAD 6. &,- . / GUARD FILE. / BY ORDER, TRUE COPY / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD