M/s Someshwara Buildcon P Ltd, Surat V. The Asstt. Com. of Income Tax Cir 7(1), Ahmedabad

MA 100/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4193 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 30-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA
• Assessee Lawyers: BHAVESH SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : D BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE SH RI D.C. AGRAWAL, A.M.) M.A. NO. 100/AHD/2009 (ARISING OUT OF I.T.A. NO. 3021/AHD./2002 ASSESSMENT YEAR : 1997-1998 SOMESHWARA BUILDCON PVT. LTD., SURAT -VS.- ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1), AHMEDABAD (APPLICANT) (R ESPONDENT) APPLICANT BY : SHRI BHAVESH SH AH RESPONDENT BY : SHRI C.K. MISHRA, SR. D.R. O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER :- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RE-CALLING THE ORDER OF THE TRIBUNAL D ATED 13.02.2007 IN ITA NO. 3021/AHD/2002 FOR THE ASSESSMENT YEAR 1997-98. 2. IN THE MISCELLANEOUS APPLICATION, IT IS MENTIONE D THAT THE NOTICE OF HEARING OF THE APPEAL WAS NOT RECEIVED BY THE ASSESSEE DUE TO THE FACT TH AT WHEN THE APPEAL WAS FILED BEFORE THE HON'BLE TRIBUNAL IN THE YEAR OF 2002, THE REGISTERED OFFICE OF THE ASSESSEE WAS AT 201, LANDMARK, NR. DUTCH GARDEN, SURAT AND SUBSEQUENTLY IT WAS CHANGED TO SHARDAL, BUNGLOW NO. 2, NR. SHYAMAL ROW HOUSE, SATELLITE, AHMEDABAD AND THEREFORE, IN T HE YEAR 2007, WHEN THE APPEAL WAS FIXED FOR HEARING, THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE. IN THESE CIRCUMSTANCES, A REQUEST WAS MADE THAT TRIBUNAL MAY RECALL ITS ORDER AND A F RESH DATE MAY RE-FIX THE APPEAL. 3. ON THE OTHER HAND, SHRI C.K. MISHRA, SR. D.R. AP PEARING ON BEHALF OF DEPARTMENT COULD NOT CONTROVERT THE AFORESAID SUBMISSION OF THE LD. COUNSEL OF THE ASSESSEE. 4. WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IT IS TRUE THAT DUE TO CHANGE OF ADDRESS, THE ASSESSEE COULD NOT RECEIVE T HE NOTICE OF HEARING AND WAS UNABLE TO ATTEND THE DATE OF HEARING, I.E. ON 13.02.2007, WHICH RESU LTED IN DISMISSING THE APPEAL OF THE ASSESSEE FOLLOWING THE DECISION OF HON'BLE ITAT, DELHI IN TH E CASE OF CIT VS.- MULTIPLAN INDIA LTD. [38 I.T.D. 320 (DELHI)]. ADMITTEDLY, THE HON'BLE TRIBUN AL HAS NOT PASSED A SPEAKING ORDER. IN VIEW OF THIS, WE RE-CALL OUR ORDER DATED 13.02.2007 IN ITA NO. 3021/AHD/2002 AND DIRECT THE REGISTRY TO FIX THE APPEAL ON 08.04.2010. 2 M.A. NO. 100/AHD/2009 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THE ORDER PRONOUNCED IN THE COURT ON 22.01.2010 SD/- SD/- (D.C. AGRAWAL) (T.K. SHARMA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 / 01 / 2010 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE RESPONDENT 3) CIT(A) CONCERNED, (4) CIT CONCERNED,(5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD LAHA/SR.P.S.