M/s. M. Kantilal Exports,, Mumbai v. The ACIT, Central Circle-2,, Surat

MA 165/AHD/2013 | 2006-2007
Pronouncement Date: 04-04-2014 | Result: Allowed

Appeal Details

RSA Number 16520524 RSA 2013
Assessee PAN AAAFM4325L
Bench Ahmedabad
Appeal Number MA 165/AHD/2013
Duration Of Justice 7 month(s) 4 day(s)
Appellant M/s. M. Kantilal Exports,, Mumbai
Respondent The ACIT, Central Circle-2,, Surat
Appeal Type Miscellaneous Application
Pronouncement Date 04-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 04-04-2014
Date Of Final Hearing 04-04-2014
Next Hearing Date 04-04-2014
Assessment Year 2006-2007
Appeal Filed On 30-08-2013
Judgment Text
B IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH . .. . . .. . !' !' !' !' #$ %& #$ %& #$ %& #$ %& &' ( & &' ( & &' ( & &' ( & ' ' ' ' BEFORE S/SHRI G.C. GUPTA VICE-PRESIDENT AND TEJ RAM MEENA ACCOUNTANT MEMBER) MA NO.165/AHD/2013 IN ITA NO.2563/AHD/2009 [ASSTT.YEAR : 2006-2006] M/S.M. KANTILAL EXPORTS 1205 PANCHRATNA OPERA HOUSE MUMBAI. PAN : AAAFM 4325 L /VS. ACIT CENT.CIR.2 SURAT. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( ( -*+ -*+ -*+ -*+ / RESPONDENT) .% / 0 &/ ASSESSEE BY : SHRI A.K. PAREKH ( / 0 &/ REVENUE BY : SHRI O.P. BATHEJA SR.DR 2 / %3'/ DATE OF HEARING : 4 TH APRIL 2014 456 / %3'/ DATE OF PRONOUNCEMENT : 4 TH APRIL 2014 &7 / O R D E R PER G.C. GUPTA VICE-PRESIDENT: BY THIS MISC. APPLICATION THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 11.6.2013 IN THE CASE OF THE ASSESSEE FOR THE ASSTT.YEAR 2006-07 IN ITA NO.2563/AHD/2009. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS TRIED T O EXPLAIN THE CIRCUMSTANCES UNDER WHICH HE COULD NOT ATTEND ON TH E DATE OF HEARING AS HE WAS OUT OF COUNTRY ON TOUR. HE SUBMITTED THAT T HE ASSESSEE HAS FILED A MA NO.165/AHD/2013 -2- LETTER FOR REQUESTING THE ADJOURNMENT IN THE MATTER . THE LEARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. WE FIND T HAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IT SHALL BE IN THE INTER EST OF JUSTICE TO RECALL THE EX PARTE ORDER OF THE TRIBUNAL DATED 11.6.2013 IN THE CASE OF THE ASSESSEE IN ITA NO.2563/AHD/2009 FOR ASSTT.YEAR 2006-2007 AN D THE DATE OF HEARING OF THE APPEAL IS ANNOUNCED IN THE OPEN COUR T AS 19 TH JUNE 2014. THERE IS NO NECESSITY OF SERVING ANY SEPARATE NOTIC E OF HEARING ON THE PARTIES. 4. IN THE RESULT THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %& %& %& %& /T.R. MEENA) &' ( /ACCOUNTANT MEMBER ( .. /G.C. GUPTA ) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR ITAT. BY ORDER DR/AR ITAT AHMEDABAD