Appeal Details
| RSA Number | 3320524 RSA 2013 |
|---|---|
| Assessee PAN | AABCP1857C |
| Bench | Ahmedabad |
| Appeal Number | MA 33/AHD/2013 |
| Duration Of Justice | 6 month(s) 30 day(s) |
| Appellant | Phelix Appliances Limited, Baroda |
| Respondent | The Income tax Officer,Ward-4(2),, Baroda |
| Appeal Type | Miscellaneous Application |
| Pronouncement Date | 04-10-2013 |
| Appeal Filed By | Assessee |
| Order Result | Allowed |
| Bench Allotted | C |
| Tribunal Order Date | 04-10-2013 |
| Date Of Final Hearing | 04-10-2013 |
| Next Hearing Date | 04-10-2013 |
| Assessment Year | 1998-1999 |
| Appeal Filed On | 05-03-2013 |
| 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 MA NO.33 & 34/AHD/2013 (IN ITA NO.1417 & 1418/AHD/2010 A.YS. 1998-99 & 2002-03 PHELIX APPLIANCE LTD. 9-B SHEETAL KUNJ SOCIETY NEAR DAWAT RESTAURANT MANJALPUR BARODA. PAN: AABCP 1857C VS THE INCOME TAX OFFICER WARD-4(2) BARODA. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI P. L. KUREEL SR.D.R. ASSESSEE(S) BY : MR. SUNIL TALATI / DATE OF HEARING : 04/10/2013 / DATE OF PRONOUNCEMENT: 04/10/2013 / O R D E R PER SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER : BY THESE TWO M.AS. THE ASSESSEE HAS REQUESTED FOR RECALL OF THE EX- PARTE ORDER OF THE TRIBUNAL IN ITA NOS.1417 & 1418/ AHD/2010 DATED 07.02.2013. 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING AS THERE WAS A BONA FIDE MISTAKE DUE TO NON-SERVICE OF NOTICE AND NO INFORMATION REGARDING THE CORRECT DATE OF HEARING BEFORE THE TRIBUNAL. THE LD. DR HAS OBJECTED TO THE REQUES T OF THE ASSESSEE. MA NO. 33 & 34/AHD/2013 IN ITA NO.1417 & 1418/AHD/ 2010 PHELIX APPLIANCE LTD. VS. ITO BARODA. FOR A.YS. 1998-99 & 2002-03 - 2 - 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FAC TS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARN ED COUNSEL FOR THE ASSESSEE WE ARE OF THE VIEW THAT THERE WAS SUFFICI ENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY THE EX- PARTE ORDER OF THE TRIBUNAL IN ITA NOS.1417 & 1418/ AHD/2010 DATED 07.02.2013 IS RECALLED. THE DATE OF HEARING IS ANNO UNCED IN THE OPEN COURT AS 19.11.2013. THERE IS NO NECESSITY FOR SERV ING SEPARATE NOTICE FOR DATE OF HEARING ON THE PARTIES. WE DIRECT ACCORDING LY. 4. IN THE RESULT BOTH THE M.AS. OF THE ASSESSEE AR E ALLOWED. SD/- SD/- (A. MOHAN ALANKAMONY) (MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 4/10/2013 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. / GUARD FILE. / BY ORDER / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD
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