Promens (India) Pvt. Ltd., Ahmedabad V. The Asstt. Commissioner of Income Tax, Circle-5, Ahmedabad

MA 88/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4629 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 21-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAMES KURIEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE SHRI RAJPAL YADAV, JM AND SHRI MANISH BORA D, A.M. M.A. NO.88/AHD/2016 IN ITA NO.18/AHD/2013 ASST. YEAR: 2009-10 PROMENS (INDIA) PVT. LTD., 601, VENUS ATLANTIS CORPORATE PARK, 100 FT ROAD, ANANDNAGAR ROAD, PRAHALADNAGAR, AHMEDABAD. VS. ACIT, (OSD) CIRCLE-5, AHMEDABAD. APPELLANT RESPONDENT PAN AACCS 1023J APPELLANT BY SMT. ARTI N. SHAH, AR RESPONDENT BY SHRI JAMES KURIEN, SR.DR DATE OF HEARING: 16/9/2016 DATE OF PRONOUNCEMENT: 21/9/2016 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER . THIS MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE POINTING OUT THAT THE APPEAL WAS DISMISSED VIDE TRIBUNALS ORDER DATED 16/05/2013 FOR WANT OF PROSECUTION. IT IS PLEADED THAT THE NOTICE OF HEARING WAS GIVEN TO THE ACCOUNTANT WHO F AILED TO INTIMATE THE CHARTERED ACCOUNTANT CONCERNED AND BECAUSE OF T HIS REASON NOBODY COULD APPEAR AT THE TIME OF HEARING. MA NO.88/AHD/2016 IN ITA NO.18/AHD/2013 ASST. YEAR 2009-10 2 2. WITH THE ASSISTANCE OF THE LD. REPRESENTATIVE, W E ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASO N FOR NOT APPEARING ON THE DATE OF HEARING. THEREFORE, WE REC ALL THE ORDER TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX TH E HEARING OF THE APPEAL ON 5 TH DECEMBER, 2016. NO NOTICE WILL BE ISSUED TO BOTH T HE PARTIES. 3. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST SEPTEMBER, 2016 SD/- SD/- (MANISH BORAD) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 21/9/2016 MAHATA/- 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 ASST. REGISTRAR, ITAT, AHMEDABAD MA NO.88/AHD/2016 IN ITA NO.18/AHD/2013 ASST. YEAR 2009-10 3 1. DATE OF DICTATION: 16/09/2016 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 20/09/2016 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 21/9/2016 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: