Tulip Infrastructure, , Ahmedabad vs Assessee
- CitationITA No. 2807/Ahd/2010)
Ratio decidendi
The rule this decision rests on
The Tribunal may recall its own ex parte order, and restore the appeal to its files for hearing on merits, where the assessee's non-appearance on the date of hearing is shown to rest on a plausible reason, here that notice of hearing was returned unserved by the postal authorities so that the assessee was unaware of the date fixed.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
ौी एन0 एन0एस0 एस0 सैनी, ी, लेखा सदःय एवं ौी कुल भारत, भारत, याियक याियक सदःय के सम& BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER
MA No. 112/Ahd/2014 (Arising out of ITA No. 2807/Ahd/2010) Assessment Year : 2006-07
Tulip Infrastructure, ITO, 3, Sahajanand Palace, Vs Ward-9(1), Opp. Sompal Residency, Ahmedabad Thaltej, Ahmedabad PAN : AADFT 6000 E अपीलाथ(/ Appellant ू+यथ( / Respondent
Assessee(s) by : Smt. Arti N. Shah, CA Revenue by : Shri. Roopchand, Sr. DR.
सुनवाई क- तार ख/ / Date of Hearing : 01.05.2015 घोषणा क- तार ख /Date of Pronouncement : 08.05.2015
आदे श/O R D E R
PER SHRI N.S. SAINI, ACCOUNTANT MEMBER:
This is a Miscellaneous Application filed by the Assessee against the order of the Tribunal dated 24.05.2013 passed in ITA No.2807/Ahd/2010 for the Assessment Year 2006-07.
2. In this Miscellaneous Application, the assessee has stated that notice of hearing was returned by the Postal Authorities unserved and therefore, the assessee, not being aware of the date of hearing fixed on 20.05.2013, could not be present on the date of hearing. It is stated that the assessee is very much serious in pursuing with its appeal and requested for recalling the order of the Tribunal dated 24.05.2013 and hear the appeal on merit. The Departmental Representative has also no objection in recalling the Tribunal order dated 24.05.2013.
MA No.112/Ahd/2014 (Arising out of ITA No.2807/Ahd/2010) Tulip Infrastructure -2-
3. We find that the reason for not being present on the date of hearing before the Tribunal by the assessee was a plausible one, hence we recall our order dated 24.05.2013 and fix the hearing of the appeal on 17.06.2015. Both the parties are informed in the court. Notice of hearing is dispensed with. Thus, the Miscellaneous Application filed by the assessee is allowed.
4. In the result, the Miscellaneous Application filed by the Assessee is allowed.
Order pronounced in the Court on Friday, the 8th of May, 2015 at Ahmedabad.
Sd/- Sd/-
(KUL BHARAT) (N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 08/05/2015 *Biju T.
आदे श क- ूितिल2प अमे2षत/Copy षत of the Order forwarded to : 1. अपीलाथ( / The Appellant 2. ू+यथ( / The Respondent.
3. संबंिधत आयकर आयु4 / Concerned CIT
4. आयकर आयु4(अपील) / The CIT(A)
5. 2वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड8 फाईल / Guard file.
आदे शानुसार/ BY ORDER,
TRUE COPY उप/सहायक पंजीकार (Dy./Asstt.Registrar) उप/ आयकर अपीलीय अिधकरण, अिधकरण, अहमदाबाद / ITAT, Ahmedabad
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