Adharshila Education & Charitable Trust, Gandhinagar v. The ACIT.,GNR Circle,, Gandhinagar

MA 23/AHD/2013 | 2007-2008
Pronouncement Date: 31-07-2013 | Result: Allowed

Appeal Details

RSA Number 2320524 RSA 2013
Assessee PAN AABTA2713R
Bench Ahmedabad
Appeal Number MA 23/AHD/2013
Duration Of Justice 5 month(s) 16 day(s)
Appellant Adharshila Education & Charitable Trust, Gandhinagar
Respondent The ACIT.,GNR Circle,, Gandhinagar
Appeal Type Miscellaneous Application
Pronouncement Date 31-07-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 31-07-2013
Assessment Year 2007-2008
Appeal Filed On 13-02-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER M.A. NO.23/AHD/2013 (IN ITA NO. 1398/AHD/2010) A.Y: 2007-08 ADHARSHILA EDUCATION & CHARITABLE TRUST NH- 8 NR. PANCHESHWAR MAHADEV VALAD GANDHINAGAR-382355 PAN- AABTA 2713R VS ACIT GANDHINAGAR CIRCLE GANDHINAGAR (APPELLANT) (RESPONDENT) REVENUE BY : SHRI D.K. SINGH SR.D.R. ASSESSEE(S) BY : SHRI B.T. THAKKAR A.R. / // / DATE OF HEARING : 17/07/2013 / DATE OF PRONOUNCEMENT: 31/07/2013 / O R D E R PER SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER : THROUGH THIS MISC. APPLICATION FILED ON 13 TH OF FEBRUARY 2013 ARISING FROM AN ORDER OF THE TRIBUNAL DATED 11.2.2013 AS M ENTIONED IN THE NOMENCLATURE HEREINABOVE THE APPLICANT HAS PLEADED TO RECALL THE ABOVE ORDER IN THE FOLLOWING MANNER: 1. IN THIS CASE NOTICE TO THE APPELLANT OF THE DATE FIXED FOR THE HEARING ON 06.02.2013 IS DISPATCHED ON 07.02.2013 S ERVED UPON THE APPELLANT ON 09.02.2013. COPY OF THE NOTICE AS WELL AS ENVELOP WITH POSTAL AUTHORITY STAMPS IS FURNISHED HEREWITH FOR R EADY REFERENCE. 2. THE APPELLANT COULD NOT APPEAR BEFORE THE HONBL E BENCH ON FIXED DATE OF THE HEARING SINCE THE NOTICE IS SERVE D ON 09.02.2013. 3. THE ORDER IS PASSED ON 11.02.2013 WITHOUT OPPORT UNITY OF BEING HEARD IS GIVEN TO THE APPELLANT APPLYING DECISION OF HONBLE DELHI TRIBUNAL IN CASE OF CIT VS. MULTIPLAN INDIA PVT. LT D. 38 ITD 302 (DEL). 4. IN THE INTEREST OF NATURAL JUSTICE THE APPELLANT URGED TO YOUR HONOURS THAT THE ORDER MAY KINDLY BE RECALLED. M .A. NO.23/AHD/2013 IN ITA NO.1398/AHD/2010 A.Y. 2007-08 - 2 - 2. HAVING HEARD THE SUBMISSIONS OF BOTH THE SIDES. WE ARE OF THE VIEW THAT NATURAL JUSTICE DEMANDS TO RECALL THE ABOVE MENTION ED EX-PARTE ORDER. HOWEVER WE HEREBY DIRECT THE APPLICANT TO APPEAR B EFORE THE TRIBUNAL ON 3 RD OF SEPTEMBER 2013 AND REPRESENT THE APPEAL NOW TO BE FIXED FOR HEARING BY THE REGISTRY. THIS DATE OF HEARING IS HEREBY DULY COMMU NICATED. HENCE THE SERVICE OF NOTICE OF HEARING IS DISPENSED WITH. 3. IN THE RESULT THIS MISC. APPLICATION IS HEREBY ALLOWED IN THE TERMS INDICATED ABOVE. SD/- SD/- (A. MOHAN ALANKAMONY) (MUKUL K R. SHRAWAT) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD; DATED 31/07/2013 PRABHAT KR. KESARWANI SR. P.S. TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. #$#% ' '& / CONCERNED CIT 4. ' '&() / THE CIT(A)-III AHMEDABAD 5. )*' % ' ' % -$ / DR ITAT AHMEDABAD 6. *./ 0 / GUARD FILE. / BY ORDER 1 11 1/ // / ' #2 ' #2 ' #2 ' #2 ( DY./ASSTT.REGISTRAR) ' ' % ' ' % ' ' % ' ' % -$ -$ -$ -$ / ITAT AHMEDABAD