Nin Finance & Credit Capital Pvt. Ltd.,Petlad., Petlad V. The ACIT., Circle-3, Baroda

MA 85/AHD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6301 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1993-1994
• Appeal Filed On: 09-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHAVNESH KULSHRESTHA
• Assessee Lawyers: ASHEEM THAKKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA, AM) M. A. NO.85, 86 AND 87/AHD/2010 (IN ITA NO.1253, 1254 AND 1255/AHD/2010 AY: 19993 -94, 1994-95 AND 1996-97) NIN FIANCE & CREDIT CAPITAL PVT. LTD. C/O. KIRAN PATEL & CO.,C.A. SHRI RAM NIVAS, OPP. BANK OF BARODA, STATION ROAD, ANAND VS THE A. C. I. T., CIRCLE-3, BARODA PA NO. AAACN 6802 C (APPLICANT) (RESPONDENT) APPLICANT BY SHRI ASHEEM THAKKAR, AR RESPONDENT BY SHRI BHAVNESH KULSHRESTHA, SR. DR ORDER PER BHAVNESH SAINI : WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES. ALL THE APPEAL S OF THE ASSESSEE IN QUESTION WERE DISMISSED FOR NON-APPEARANCE BEFORE T HE TRIBUNAL ON THE DATE OF HEARING VIDE ORDER DATE 31-3-2008. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THE APPEALS, ADD RESS OF THE CONCERNED CHARTERED ACCOUNTANT WAS GIVEN FOR THE PU RPOSE OF SERVICE OF NOTICE AND AT THE TIME OF ISSUE OF THE N OTICE, THE CHARTERED ACCOUNTANT WAS OUT OF STATION. AFFIDAVIT OF KIRAN P ATEL, CHARTERED ACCOUNTANT IS FILED IN SUPPORT OF THE CONTENTION. I T IS, THEREFORE, STATED THAT THE ASSESSEE WAS NOT AWARE OF THE DATE FIXED F OR HEARING OF THE APPEALS. 2. ON CONSIDERATION OF THE ABOVE FACTS, WE FIND THA T THE APPEALS OF THE ASSESSEE HAVE NOT BEEN DECIDED ON MERIT. THE SA ME WERE DISMISSED IN DEFAULT OF PUTTING APPEARANCE BEFORE T HE TRIBUNAL. MA NO.85, 86 AND 85/AHD/2010 (IN ITA NO.1253, 1254 AND 1255/AHD/2004) NIN FINANCE AND CREDIT CAPITAL PVT. LTD. 2 CONSIDERING THE EXPLANATION OF THE ASSESSEE SUPPORT ED BY AFFIDAVIT OF THE CONCERN CHARTERED ACCOUNTANT, WE RECALL THE EAR LIER ORDER OF THE TRIBUNAL DATED 31-3-2008 AND RESTORE ALL THE APPEAL S OF THE ASSESSEE TO THEIR ORIGINAL NUMBERS. MISC. APPLICATIONS OF TH E ASSESSEE ARE ACCORDINGLY ALLOWED. THE MAIN APPEALS OF THE ASSES SEE SHALL BE FIXED FOR FINAL HEARING ON 28-07-2011 FOR WHICH NO SEPARATE NOTICE SHALL BE ISSUED TO THE ASSESSEE. THE REGISTRY IS DI RECTED TO FIX THE APPEALS FOR HEARING ON 28-07-2011. 3. IN THE RESULT, ALL THE MISC. APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 13-05-2011 SD/- SD/- (A. N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 13-05-2011 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD