Gujarat Bullion Refinery Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-2(1)(1), Ahmedabad

MA 102/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8703 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 11-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED , ACCOUNTANT MEMBER M.A NO.1 0 2/AHD/2019 IN ./ ITA NO. 9 74 / AHD/ 2017 / ASSTT. YEAR: 2012 - 2013 GUJARAT BULLION REFINERY PVT. LTD. , & - 71, SATELLITE COMPLEX , JUDGES BUNGLOW ROAD, OPP. MANSI TOWER , SATELLITE, AHMEDABAD - 380015. PAN NO.AABCG4100B VS INCOME TAX OFFICER , WARD - 2 (1) (1) , AHMEDABAD . (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI PRITESH SHAH, A.R. REVENUE BY : SHRI MUDIT NAGPAL , SR.DR / DATE OF HEARING : 05 / 07 /201 9 / DATE OF PRONOUNCEMENT: 08 / 07 /201 9 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 03/10 /2018 PASSED BY THE CO - ORDINATE BENCH, IN ITA NO. 9 74/AHD/2017 FOR ASST. YEAR 20 12 - 201 3 . 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED AS FOLLOWS: M.A NO.102/AHD/2019 IN ITA NO.974/AHD/2019 A.Y.20 12 - 1 3 . 2 01. THE PRESENT APPLICATION IS FILED BY APPELLANT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 03/10/2018 PASSED BY THIS HONOURABLE INCOME TAX APPELLATE TRIBUNAL DISMISSING THE APPEAL OF THE APPELLANT EX - PARTE FOR NON - PROSECUTION, I N THE ABSENCE OF AUTHORISED REPRESENTATIVE OF THE APPELLANT. 02. THE HEARING WAS GRANTED ON 18/09/2018, HOWEVER AS INTIMATED BY THE ASSESSEE HE HAS NOT RECEIVED THE NOTICE OF HEARING TILL THE DATE OF HEARING. THUS, WE WERE COMPLETELY UNAWARE ABOUT THE HEARING D ATE. DUE TO WHICH THERE WAS NON APPEARANCE BEFORE THE HONOURABLE BENCH ON THE DATE OF HEARING. 03 .THEREAFTER, THE ASSESSEE WAS WAITING FOR THE HEARING NOTICE FROM THE ITAT, AHMEDABAD BUT HE RECEIVED ITAT ORDER PASSED BY THE HONOURABLE BENCH ON 03 /10/2018 DISMISSING THE SAME BY APPLYING 38 ITD 320 CIT VS. MULTIPLAN INDIA PVT. LTD. DELHI ITAT. 04.1 MOST RESPECTFULLY SUBMITS THAT HEARING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASON STATED ABOVE. THERE HAS NOT BEEN ANY DESIRE TO GIVE UP THE APP EAL AND EX - PARTE DECISION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPARABLE INJURY TO THE APPELLANT, 05. IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE EX - PARTE ORDER DECIDING THE APPEAL MAY KINDLY BE RECALLED AND THE APPE AL MAY KINDLY BE RE - FIXED FOR HEARING TO GIVE OPPORTUNITY TO THE APPELLANT TO REPRESENT ITS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE THE HONOURABLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APPELLANT AND REHEAR THE MA TTER. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL S AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER DATED 03/10 / 2018 OF THE ITAT AHMEDABAD SMC BENCH PASSED IN ITA NO.974 /AHD/201 7 FOR ASST. YEAR 20 12 - 13 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 12 / 0 9 /2019 . AS THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, THEREFORE WE HOLD THAT THERE WILL NOT BE SERVED ANY NOTICE OF HEARING TO ANY OF THE PARTY SEPARATELY. M.A NO.102/AHD/2019 IN ITA NO.974/AHD/2019 A.Y.20 12 - 1 3 . 3 5 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE COURT ON 08 / 07 / 201 9 AT AHMEDABAD. - SD - ( MAHAVIR PRASAD ) JUDICIAL MEMBER - SD - ( WASEEM AHMED ) ACCOUNTANT MEMBER (TRUE COPY) AHMEDABAD; DATED 08 / 07 / 201 9 MANISH