M/s. Vatan Engineers, Baroda V. The Income tax Officer,Ward-2(5), Baroda

MA 103/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8466 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 25-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K VOHRA
• Assessee Lawyers: N M DARJI
• Keywords: Additional evidence; Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , . ! ' ,#$ # % BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MA NO.103/AHD/2012 ( ./ IN I.T.A. NO.3365/AHD/2009) ( ! ' ! ' ! ' ! ' / / / / ASSESSMENT YEAR : 2005-06) M/S.VATAN ENGINEERS C/O.RAJESH NAGDA & ASSOCIATES 309, VICE REGAL 15, PUNIT NAGAR OLD PADRA ROAD VADODARA-390 015 ! ! ! ! / VS. THE IO WARD-2(5) VADODARA ( #$ ./)* ./ PAN/GIR NO. : AAEFV 4349 R ( (+ / // / APPLICANT ) .. ( ,-(+ / RESPONDENT ) APPLICANT BY : SHRI N.M.DARJI, A.R. RESPONDENT BY : SHRI R.K.VOHRA, SR.D.R. !. / 0$ / / / / DATE OF HEARING : 06/07/2012 1 ' / 0$ / DATE OF PRONOUNCEMENT : 06/07/2012 #2 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION FILED ON 25/05/20 12, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 02/0 6/2011 PASSED BY THE ITAT B BENCH AHMEDABAD IN ITA NO.3365/AHD/09 (A.Y. 200 5-06) AND THE RELEVANT PORTION IS REPRODUCED BELOW:- 1) THE FIRST HEARING WAS FIXED ON 18/02/2010. ADD ITIONAL EVIDENCE & PAPER BOOKS WERE FILED ON 11/02/2010. BUT, THE CASE WAS NOT COV ERED IN CAUSE LIST. THE APPEAL OF M/S VATAN ENGINEERS WAS FILED ON 22/1 2/2009 BEARING 1TA NO 3365/AHD-2009 FOR A.Y. 2005-06 AND FIRST HEARING WA S FIXED ON 18/02/2010.1) (EXHIBIT - B) MA NO.103/AHD/2012 (IN ITA NO.3365/AHD/2009) M/S.VATAN ENGINEERS VS. ITO ASST.YEAR - 2005-06 - 2 - IN COMPLIANCE OF THE FIRST HEARING FIXED ON 18/02/2 010, THE APPLICATION UNDER RULE 29 FOR FILING ADDITIONAL EVIDENCE VIDE LETTER DTD 0 9/02/2010 TOGETHER WITH THE SETS OF PAPER BOOK WERE FILED ON 11/02/2010. ON THE DATE OF HEARING ON 18/02/2010, SHRI N M DARJ I, ADVOCATE A.R. ATTENDED THE COURT BUT, HE FOUND THAT THE APPEAL HEARING OF M/S. VATAN ENGINEERS WAS NOT INCLUDED IN THE CAUSE LIST PLACED ON THE NOTICE BOA RD OF THE COURT ON 18/02/2010. (EXHIBIT - C ). AFTER INQUIRY HE INFORMED THAT WE WILL GET ANOT HER DATE OF HEARING. 2) THE APPLICANT FIRM WAS WAITING FOR THE LETTER O F SECOND HEARING BUT IT GOT THE EX- PARTE ORDER. IN FACT THE APPLICANT FIRM WAS WAITING FOR THE LETT ER OF ANOTHER DATE OF HEARING, BUT IT CAME TO KNOW THAT THE HEARING OF APPEAL WAS FIXE D ON 02/06/2011, ONLY ON THE RECEIPT OF EX-PARTE ORDER IN ITA NO. 3365/AHD-2009 DTD 02/06/2011 PASSED BY YOUR HONOUR IN THE 2ND WEEK OF JUNE-2011. 3) THE APPLICANT FIRM HAD STOPPED ITS MANUFACTUR ING ACTIVITIES AND THE STAFF HAD BEEN SHIFTED TO OTHER SISTER CONCERN. THE APPLICANT HAD STOPPED THE MANUFACTURING ACTIVIT IES AND ACCORDINGLY SURRENDERED & DEPOSITED ITS ORIGINAL COPY OF CENTRA L EXCISE REGISTRATION CERTIFICATE BEARING REGISTRATION NO AAEFV4349RXM001 TO THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS DIVISION MAKARPURA VADODARA - II VIDE LETTER DTD 30/04/2010 WHICH HAD BEEN ACKNOWLED GED BY THE SAID AUTHORITY ON 12/05/2010. (EXHIBIT - D). 2. THEREAFTER, THE ASSESSEE HAS INTIMATED THE CORRE CT ADDRESS FOR FURTHER COMMUNICATION VIDE AN ANOTHER LETTER AND THE RELEVA NT PORTION IS REPRODUCED BELOW:- THE ABOVE MISCELLANEOUS APPLICATION IN THE CASE OF M/S.VATAN ENGINEERS HAS BEEN FILED ON 25/05/2012. I HUMBLY R EQUEST YOUR HONOUR TO ISSUE THE NOTICE OF APPEAL HEARING AT THE ADDRES S GIVEN AS UNDER:- C/O. RAJESH NAGDA & ASSOCIATES 309, VICE REGAL, 15, PUNIT NAGAR, OLD PADRA ROAD VADODARA 390 015 3. WE HAVE HEARD THE PARTIES. MA NO.103/AHD/2012 (IN ITA NO.3365/AHD/2009) M/S.VATAN ENGINEERS VS. ITO ASST.YEAR - 2005-06 - 3 - 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE I TAT BENCH B AHMEDABAD PASSED IN ITA NO.3365/AHD/2009 DATED 02/06/2011 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEAL ON 04 /10/2012 IN THE LIGHT OF THE UNDERTAKING GIVEN BY THE LD.AR MR.N.M.DARJI THAT HE SHALL PROMP TLY COMPLY WITH THE APPELLATE PROCEEDINGS AND APPEAR BEFORE THE TRIBUNA L, SO THAT THIS APPEAL SHOULD BE DECIDED EARLIEST POSSIBLE. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSEN T OF BOTH PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/07/2012 SD/- SD/- ( . ! ' ) ( ) #$ ( A. MOHAN ALANKAMONY ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIA L MEMBER 30..!, .!../ T.C. NAIR, SR. PS #2 / ,4 5#4' #2 / ,4 5#4' #2 / ,4 5#4' #2 / ,4 5#4'/ COPY OF THE ORDER FORWARDED TO : 1. (+ / THE APPLICANT-ASSESSEE 2. ,-(+ / THE RESPONDENT. 3. 6 / CONCERNED CIT 4. 6() / THE CIT(A)-II, BARODA 5. 49: ,! , , / DR, ITAT, AHMEDABAD 6. :; <. / GUARD FILE. #2! #2! #2! #2! / BY ORDER, -4 , //TRUE COPY// = == =/ // / ) ) ) ) ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD