Income Tax Appellate Tribunal - Ahmedabad
Dolphin Metal (India) Ltd.,, Ahmedabad vs The Income Tax Officer, Ward-1(4),, ... on 4 May, 2018
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'बी', अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL " B " BENCH, AHMEDABAD सम : ी मोद कुमार, लेखा सद य एवं स ु ी मधु मता रॉय, या यक सद य BEFORE SHRI PRAMOD KUMAR ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER MA No.211/Ahd/2017 - AY 2006-07 (arising out of आयकर अप ील सं./I.T.A. No.2724/Ahd/2013) ( नधा रण वष / Assessment Year : 2006-07) Dolphin Metal (India) Ltd. बनाम/ The Income Tax Officer Having its Registered office Vs. Ward-1(4) at B-805, Samudra Ahmedabad Nr.Classic Gold Hotel Ellisbridge, Ahmedabad-380 009 थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AAACD 6591 J (अपीलाथ% /Applicant) .. ( &यथ% / Respondent) अप ीलाथ% ओर से / Applicant by : Shri Mohit Gupta, AR &यथ% क( ओर से/Respondent by : Shri Mudit Nagpal, Sr.DR ु वाई क( तार+ख / सन Date of Hearing 04/05/2018 घोषणा क( तार+ख /Date of Pronounce ment 04/ 05 /2018 आदे श / O R D E R PER Ms. MADHUMITA ROY - JM:
The instant miscellaneous application has been filed by the assessee praying for recalling of the order dated 17/01/2017 passed by ITAT Ahmedabad "B" Bench in ITA No.2724/Ahd/2013 for the Assessment Year 2006-07.MA No.211/Ahd/2017
(arising out of ITA No.2724/Ahd/2013 Dolphin Metal (India) Ltd. vs. ITO Asst.Year - 2006-07 -2-
2. In the miscellaneous application, the assessee-applicant has explained the circumstances for not appearing on the date of hearing before the Ld.Tribunal which is as under:-
"It is humbly submitted that the date of hearing of the said Appeal was fixed on 09.01.2017. The applicant's authorized representative because of its medical problems had failed to appear before the Hon'ble Tribunal. The Hon'ble Tribunal vide order dated 17.01.2017 dismissed the said appeal summarily without deciding it on merits. Therefore being aggrieved by the order passed by the Hon'ble Tribunal on 17.01.2017, the present application is preferred."
3. The Ld.DR, on the other hand, has objected to the request of the assessee.
4. We have heard the rival contentions and perused the material available on record. After considering the facts and circumstances of the case and the submissions of the Ld.AR, we agree with the contention made by the assessee that there was reasonable cause for assessee's failure to appear before the Ld.Tribunal on the date of hearing on 17.01.2017. Accordingly, we recall the order dated 17.01.2017 passed by the "B" Bench of the Ld.ITAT Ahmedabad in ITA No.2724/Ahd/2013 for the AY 2006-07. The Registry is directed to fix the appeal for hearing on 13/08/2018. Since the date of hearing is MA No.211/Ahd/2017 (arising out of ITA No.2724/Ahd/2013 Dolphin Metal (India) Ltd. vs. ITO Asst.Year - 2006-07 -3- pronounced in open Court, no separate notice of hearing is required to be issued.
5. In the result, Miscellaneous Application filed by the assessee is allowed.
Pronounced in the open court today on the 04th May, 2018.
Sd/- Sd/-
( मोद कुमार) (स
ु ी मध ु मता रॉय)
लेखा सद य या यक सद य
( PRAMOD KUMAR ) ( Ms. MADHUMITA ROY )
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 04 / 05/2018
ट+.सी.नायर, व. न.स./T.C. NAIR, Sr. PS आदे श क त"ल#प अ$े#षत/Copy of the Order forwarded to :
1. अप ीलाथ% / The Applicant
2. &यथ% / The Respondent.
3. संबं2धत आयकर आयु3त / Concerned CIT
4. आयकर आयु3त(अप ील) / The CIT(A)-6, Ahmedbad
5. 6वभागीय त न2ध, आयकर अपील+य अ2धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड; फाईल / Guard file.
आदे शानुसार/ BY ORDER, स&या6प त त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad