Arman Enterprise, Surat V. Income Tax Officer, Ward- 5(1), Surat

MA 95/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4181 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 04-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHM EDABAD , (BEFORE SHRI ANIL CHATURVEDI, A.M. & SHRI KUL BHARA T, J.M.) ( , !' # , ! $% ) M.A. NOS. 94 & 95/AHD/2015 (IN ITA NOS. 3071 & 3036/AHD/2014) (ASSESSMENT YEARS: 2010-11 & 2011-12) ARMAN ENTERPRISE C/O. RASIKBHAI MANILAL PATEL, A/301, 3 RD FLOOR, ROYAL RESIDENCY, B/H CNG PUMP, CANAL ROAD, PARVAT PATIA, MAGOB, SURAT VS. ITO, WARD-5(1), SURAT PAN: AAOFA1780B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI M. R. SHAH, A.R. REVENUE BY : SHRI DINESH SINGH, SR. D.R. DATE OF HEARING : 01-04-20 16 DATE OF PRONOUNCEMENT : 06 -04-2016 ( )/ ORDER PER ANIL CHATURVEDI, ACCOUNTANT MEMBER THROUGH THESE TWO M.AS., THE ASSESSEE WANTS US TO R ECALL THE ORDER PASSED IN ITA NOS. 3036 & 3071/AHD/2014, ORDER DATED 19.11 .2015. 2. BEFORE US, THE ASSESSEE HAS SUBMITTED THAT LD. A .R. OF THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING AS ASSESSEE HAD N OT RECEIVED ANY NOTICE OF HEARING OF APPEALS THOUGH THERE IS NO CHANGE IN ADD RESS AND IN SUPPORT OF WHICH M.A. NOS.94 & 95/AHD/2015 . A.YS. 2010 -11 & 2011-12 2 HE ALSO FILED THE AFFIDAVIT OF THE PARTNER. IT WAS FURTHER SUBMITTED THAT ASSESSEE IS INTERESTED AND SERIOUS IN PURSUING THESE APPEALS. H E THEREFORE PRAYED THAT THE ORDER PASSED ON 19.11.2015 BE RECALLED. LD. DR DID NOT SERIOUSLY OBJECT TO THE PRAYER OF LD. AR. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT ASSESSEES APPEALS IN ITA NOS. 3036 & 3071/AHD/2014, WERE DISMISSED FOR NON-PROSECUTION. NOW, THE ASSESSEE H AS GIVEN REASON FOR NOT BEING ABLE TO BE PRESENT ON THE DATE OF HEARING. IN VIEW OF THIS, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT BEING ABLE TO BE PRESENT ON THE DATE OF HEARING AND THEREFORE ORDER DATED 19-11-201 5 IS HEREBY RECALLED. HEARING OF THIS APPEAL HAS BEEN FIXED FOR 28-06-2016 AFTER TAKING CONSENT OF BOTH THE PARTIES. NO SEPARATE NOTICE WILL BE ISSUED FOR THI S. 4. IN THE RESULT, BOTH THE M.AS. FILED BY ASSESSEE ARE ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON 06/04/2016 SD/- SD/- (KUL BHARAT) (ANIL CH ATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 06/04/2016 TRUE COPY S K SINHA COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, AHMEDABAD