M/s. Triloknath Corporation, Valsad V. The Income Tax Officer, Ward-4,, Valsad

MA 8/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1550 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-03-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 17-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA SRDR

Judgement Text

, , , , A, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) MA NO.08/AHD/2014 IN ITA NO.4088 /AHD/2008 [ASSTT.YEAR : 2005-2006] M/S. TRILOKNATH CORPORATION OLD: ADDRESS 108, SAMRIDDHI APPT. OPP: VASANT TOKIZ, VALSAD. PAN : AAEFT 3551 F /VS. ITO, WARD-4 VALSAD. ( (( ( -. -.-. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI RAJESH UPADHYAY + 2 3 )/ REVENUE BY : SHRI O.P.BATHEJA, SR.DR 5 2 &(*/ DATE OF HEARING : 21 ST MARCH, 2014 678 2 &(*/ DATE OF PRONOUNCEMENT : 21-3-2014 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: BY THIS MISC. APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALL OF EX-PARTE ORDER OF THE TRIBUNAL DATED 28.06.2013 IN ITA NO.4088/AHD/2008. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS EXPLAIN ED THE REASONS FOR NOT APPEARING ON THE DATE OF HEARING ON BEHALF OF T HE ASSESSEE. THE MA NO.08/AHD/2014 -2- ASSESSEE HAS ALSO FILED AFFIDAVIT EXPLAINING THE RE ASON FOR ABSENCE ON THE DATE OF HEARING BEFORE THE TRIBUNAL. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN VIEW O F THE CIRCUMSTANCES EXPLAINED BY THE ASSESSEE FOR NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM NOT ATTENDING ON THE DATE OF HEARING BEF ORE THE TRIBUNAL. ACCORDINGLY, THE EX PARTE ORDER OF THE TRIBUNAL DATED 28.6.2013 IN ITA NO.4088/AHD/2008 IS RECALLED AND THE DATE OF HEARIN G IS FIXED BEFORE THE TRIBUNAL ON 30 TH APRIL, 2014. NO SEPARATE NOTICE FOR THE DATE OF H EARING IS TO BE SERVED ON THE PARTIES. WE DIRECT ACCORDINGLY . 4. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( .. /G.C. GUPTA ) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD