Condor Footware(India) Ltd.,, Surat v. The Jt.CIT.,Range-1,, Surat

MA 12/AHD/2011 | 2005-2006
Pronouncement Date: 03-02-2012 | Result: Allowed

Appeal Details

RSA Number 1220524 RSA 2011
Assessee PAN AAACC9504N
Bench Ahmedabad
Appeal Number MA 12/AHD/2011
Duration Of Justice 1 year(s) 9 day(s)
Appellant Condor Footware(India) Ltd.,, Surat
Respondent The Jt.CIT.,Range-1,, Surat
Appeal Type Miscellaneous Application
Pronouncement Date 03-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 03-02-2012
Assessment Year 2005-2006
Appeal Filed On 25-01-2011
Judgment Text
. .. . . .. . . ! ! ! ! ! ! ! ! ' ' ' ' # # # # IN THE INCOME TAX APPELLATE TRIBUNAL : D BENCH : AHMEDABAD BEFORE SHRI D.K.TYAGI J.M. & HONBLE SHRI A.MOHA N ALANKAMONY A.M.) $$ $$ $$ $$ ! ! ! ! (M.A.) NOS.12 TO 14 /AHD/2011 (ARISING OUT OF ITA NOS.2991/AHD./2008 AND 284 & 28 5/AHD/2010) (ASSESSMENT YEARS 2005-2006 2003-2004 AND 2004-200 5) CONDOR FOOTWEAR (INDIA) LTD. SURAT .... ( / APPLICANT) -VS- PAN: AAACC 9504N D.C.I.T. CIRCLE-1 SURAT ( %&' / RESPONDENT) ( ) /APPLICANT BY : SHRI M.G.PATEL A.R. %&' ( ) / RESPONDENT BY : SHRI SAMIR TEKRIWAL SR.D.R. *!+ ( ' / DATE OF HEARING : 03/02/2012 - . ( ' / DATE OF PRONOUNCEMENT : 03/02/2012 / / / / / ORDER PER SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THESE MISCELLANEOUS APPLICA TIONS SEEKING RECALLING OF THE COMBINED ORDER PASSED BY THE TRIBU NAL DATED 05.01.2011 IN ITA NO. 2991/AHD./2008 AND 284 & 285/AHD/2010 FOR THE ASSESSMENT YEARS 2005-2006 2003-2004 AND 2004-2005 RESPECTIVE LY. 2 M.A.NOS .12 TO 14-AHD-2011 2. THE ASSESSEE VIDE HIS COMMON M.A. DATED 25.01.2 011 FOR RECALLING OF ALL THE APPEALS HAS STATED AS UNDER: 1. THE ORDER DATED 13/01/20I 1 WAS PASSED BY HON'B LE ITAT BENCH - 'D' AND WAS RECEIVED THROUGH INTERNET ON 17/01/2011 WHEREIN THE APPEAL WAS DISMISSED ON THE GROUND THAT THE NOTICE WAS SERVED AND THE ASSESSEE IS NOT VERY SERIOUS IN PURSING THE APP EALS. 2. THE APPELLANT URGES THAT HEARING IN THE ITA NO. 2991/AHD./2008 WAS FIXED ON 03.01.2011 AND SINCE THE SIMILAR CASES WERE PENDING IT WAS REQUESTED TO MERGE THE APPEALS. THE HON'BLE BEN CH HAD ASKED TO SOME ADVOCATE / CA TO INFORM THE AR THE IMMEDIAT E DATE OF HEARING ON 07.01.2011 IN THE SAME WEEK. HOWEVER NO BODY INFORMED TO THE AR AND THEREFORE THE CASE COULD NOT BE ATT ENDED. THE AR FILES HEREON AN AFFIDAVIT ON THIS FACT. 3. THE APPELLANT URGES THAT THE DEFAULT MAY BE TAK EN AS TECHNICAL ONE AND FOR REASONABLE CAUSE AND HENCE THE APPEAL M AY PLEASE BE RESTORED. 3. AT THE TIME OF HEARING THE LD. A.R. SUBMITTED T HAT ON THE BASIS OF ABOVE SUBMISSIONS OF THE ASSESSEE THE ORDER OF THE TRIBUNAL DATED 13.01.2011 SIC. 05.01.2011 MAY KINDLY BE RECALLED. ON THE OTHER HAND THE LD. D.R. DID NOT CONTROVERT THE SUBMISSIONS OF THE LD. A.R. 4. RIVAL SUBMISSIONS WERE CONSIDERED. IT IS PERTINE NT TO NOTE THAT THE TRIBUNAL DISMISSED THE APPEALS OF THE ASSESSEE IN LIMINE FOR NON- PROSECUTION FOLLOWING THE DECISION OF THE ITAT IN T HE CASE OF MULTIPLAN INDIA LTD. ( SUPRA ). KEEPING IN VIEW OF THE TOTALITY OF THE FACTS WE ARE OF THE VIEW THAT IT WILL MEET THE ENDS OF JUSTICE IF THIS ORDE R IS RECALLED. WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO FIX THE APPE AL OF THE ASSESSEE ON 26.04.2012. SINCE THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT AND 3 M.A.NOS .12 TO 14-AHD-2011 BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING IN THE COURT IT IS NOT NECESSARY TO SERVE THE NOTICE OF HEARING TO BOTH THE SIDES. 5. IN THE RESULT THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. 0 / ( - . 1!2 03 / 02 /201 2 3 ( + 4 SD/- SD/- (D.K.TYAGI) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED : 03/02/2012 / / / / ( (( ( % $ % $ % $ % $ 6$. 2 6$. 2 6$. 2 6$. 2- -- - 1. &' 2. %&' 3. *; 4. *;- - 5. $> % ! 4 6. A0 / B/ D 4 TALUKDAR/ SR. P.S.