Shreya Grh Udyog, Nadiad V. The Income tax Officer,Ward-2, Nadiad

MA 107/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5866 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 03-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A C SHAH SHRI B T THAKKAR
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI A.N. PAHUJA, ACCOUNTANT MEMBER M.A.NO.107/AHD/2010 (ARISING OUT WITH ITA NO.3144/AHD/2008 ASSESSMENT YEAR: 2004-05 DATE OF HEARING:20.12.10 DRAFTED:10.1 2.10 SHREYA GRUH UDYOG, NR. BUS STATIOHN, UTTARSANDA PAN NO.AASFS3024Q V/S . INCOME TAX OFFICER, WARD-2 BARODA, (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI A.C. SHAH ON BEHALF OF SHRI B.T. THAKKAR, AR RESPONDENT BY:- SHRI K. MADHUSUDAN, DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS (MA), THE ASSESSEE HAS REQUESTED FOR RE- CALLING OF THE EX PARTE ORDER PASSED BY THE TRIBUNA L BY APPLYING THE DECISION OF MULTIPLAN (INDIA) (P) LTD. 38 ITD 320 IN ITA NO.3144/AHD/2008 DATED 01-04-2010. THE ASSESSEE HAS REQUESTED THAT THE APPELLATE ORDER WAS PASSED WITHOUT HEARING THE ASSESSEE AND THEREFORE REQUESTED FOR RE-CALLING OF THE ORDER. THE ASSESSEE HAS SUBMITTED BY HIS MA PETITION, WHICH READ AS UNDER:- 02. IN THIS CASE NOTICE OF THE APPEAL DATED 01-02- 09 FIXED FOR HEARING ON 26- 02-2010 HAS BEEN DULY SERVED. SINCE THE BENCH COULD NOT BE CONSTITUTED ON 26-02-2010 THE HEARING WAS ADJOURNED. MA NO.107/AHD/2010 (A/O ITA NO.3144/AHD/08) SHREYA GRUH UDYOG V. ITO WD-2 BRD PAGE 2 03. THE APPELLANT COULD NOT ATTEND ON 01-04-2010 SI NCE NOTICE DATED 15-02- 2010 FIXING DATE OF HEARING ON 01-04-2010 WAS NEVER SERVED UPON THE APPELLANT. 04. THE APPELLANT HAS FILED WRITTEN SUBMISSION ON 1 0-02-2009. THE APPELLANT RESPECTFULLY SAYS THAT THE SUBMISSION IS NOT CONSID ERED WHILE PASSING THE APPEAL ORDER. 05. THE APPELLANT THEREFORE PRAYED TO YOUR HONOURS THAT THE APPEAL MAY KINDLY BE RECALLED IN THE INTEREST OF NATURAL JUSTICE. 2. WE FIND FROM THE ABOVE SUBMISSIONS THAT THERE IS A REASONABLE CAUSE FOR NON- ATTENDANCE, ACCORDINGLY, IN THE INTEREST OF NATURAL JUSTICE, WE RE-CALL THE ORDER. THE APPEAL IS FIXED FOR HEARING ON 15-02-2011 AND NO FU RTHER NOTICE WILL BE SENT TO EITHER OF THE PARTIES. 3. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 10/12 /2010 SD/- SD/- (A.N. PHAUJA) (MAHAVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 10/12/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- IV, BARODA 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD