Meenu Exim Pvt. Ltd., Surat V. The Income tax Officer,Ward-1(3), Surat

MA 108/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0708 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 01-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Keywords: Reasonable cause

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI G.C.GUPTA, VICE-PRESIDENT AND SHRI B.P. JAIN, ACCOUNTANT MEMBER MA NO.108/AHD/2012 ( IN ./ IN I.T.A.NO.4052/AHD/2008) ( / / / / ASSESSMENT YEAR : 2005-06 ) MEENU EXIM PVT.LTD. M/10-11 NIRMAN APARTMENT FARAM MOHALLO, RUSTOMPURA, SURAT / VS. THE INCOME TAX OFFICER WARD-1(3) SURAT ! '# ./$% ./ PAN/GIR NO. : AACCM 5561 H ( !& / // / APPLICANT ) .. ( '(!& / RESPONDENT ) !& ) ' / APPLICANT BY : NONE '(!& * ) ' / RESPONDENT BY : SHRI K.C. MATHEWS, SR.DR +, * -# / / / / DATE OF HEARING : 20/09/2013 ./ * -# / DATE OF PRONOUNCEMENT : 20/09/2013 '0 / O R D E R PER SHRI B.P. JAIN, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HA S REQUESTED FOR RECALLING THE ORDER DATED 28/12/2011 OF THE ITAT AH MEDABAD D BENCH IN ITA NO.4052/AHD/2008 FOR ASST.YEAR 2005-06. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUBMITTED WHICH FOR T HE SAKE OF CONVENIENCE, RELEVANT PART IS REPRODUCED AS UNDER:- THE APPELLANT HAS IN FACT FILED A DETAILED PAPER B OOK ALONG WITH THE WRITTEN SUBMISSIONS DATED 26-12-2012 ON 27-12-23011 BEFORE THE HONBLE BENCH PURSUANT TO THE SUBJECT HEARING FIXED ON 28-12-2011 . MA NO.108/AHD/2012 ( IN ITA NO.4052/AHD/2008) MEENU EXIM PVT.LTD. VS. ITO ASST.YEAR - 2005-06 - 2 - IN THIS REGARD, DULLY ACKNOWLEDGED COPY OF THE PAP ER BOOK IS ENCLOSED HEREWITH IN ANNEXURE-2 (PAGES 5 TO 16) FOR THE IMMEDIATE REFERENCE OF THE HON'BLE BENCH. - THE APPELLANT HAS ALSO INTIMATED THE CHAN GE IN ADDRESS VIDE ITS LETTER DATED 28-06-2011, WHICH WAS FILED ON 29-06-2 011. A COPY OF THE SAID LETTER IS ALSO ENCLOSED HEREWITH IN ANNEXURE-3 (PAGE 17) FOR THE IMMEDIATE REFERENCE OF THE HON'BLE BENCH. THUS, IT MAY BE APPRECIATED THAT THE AFORESAID PAPE R BOOK AND THE WRITTEN SUBMISSIONS OF THE APPELLANT HAVE MISSED THE KIND A TTENTION OF THE HON'BLE BENCH AND APPARENTLY AT THE TIME OF PASSING THE ORD ER, THE PAPER BOOK AND THE WRITTEN SUBMISSIONS OF THE APPELLANT HAVE NOT B EEN CONSIDERED. THERE IS, THEREFORE, AN ERROR APPARENT ON RECORD IN HOLDING T HAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. 4. IN VIEW OF THE AFORESAID FACTS, THERE IS AN ERR OR APPARENT ON RECORD AND THE SAME REQUIRES TO BE RECTIFIED BY THE HON'BLE ITAT. THEREFORE, THE ORDER OF THE HON'BLE ITAT IS REQUIRED TO BE RECALLED AND MODIFIE D TO THIS EXTENT SO THAT RELIEF MAY BE GRANTED TO THE APPELLANT AND THE PLEA OF THE APPELLANT MAY BE APPRECIATED CORRECTLY BY PASSING THE APPROPRIATE OR DER. 5. IT IS MOST HUMBLY SUBMITTED BEFORE THE HON'BLE BENCH THAT THOUGH THE APPELLANT HAS INTIMATED THE CHANGE IN ADDRESS VIDE ITS LETTER DATED 28-06- 2011, THE REVISED FORM 36 WITH CHANGE OF ADDRESS WA S INADVERTENTLY NOT SUBMITTED BEFORE THE HON'BLE BENCH, WHICH MAY KINDL Y BE REGRETTED. A COPY OF THE REVISED FORM 36 WITH CHANGE OF ADDRES S IS ENCLOSED HEREWITH IN ANNEXURE-4 (PAGES 18 TO 20) FOR THE IMMEDIATE REFERENCE OF THE HON'BLE BENCH. 6. PRAYER: IN VIEW OF THE AFORESAID FACTS, THE APPLICANT PREFE RS THE SUBJECT MISCELLANEOUS APPLICATION U/S. 254(2) OF THE ACT, MAKING THE FOLL OWING HUMBLE PRAYER.- (I) THAT THE ORDER MAY KINDLY BE RECALLED WITH A DIRECTION FOR FRESH HEARING; (II) THAT AN OPPORTUNITY OF PERSONAL HEARING MAY KINDLY BE GRANTED; AND (III) THAT THE APPEAL MAY KINDLY BE D ECIDED ON MERITS CONSIDERING THE WRITTEN SUBMISSIONS MADE BEFORE THE HON'BLE ITA T. NEEDLESS TO SAY FOR THIS ACT OF KINDNESS, THE APPLI CANT SHALL EVER REMAIN GRATEFUL AND DUTY BOUNDLY PRAYED. MA NO.108/AHD/2012 ( IN ITA NO.4052/AHD/2008) MEENU EXIM PVT.LTD. VS. ITO ASST.YEAR - 2005-06 - 3 - 2. NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF VALID SERVICE OF NOTICE. THEREFORE, WE DECIDE THIS MISCELLANEOUS AP PLICATION, AFTER HEARING THE LD.DR OF THE REVENUE AND ON PERUSING TH E MATERIAL AVAILABLE ON RECORD. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND HEAR ING THE LD.DR, WE ARE CONVINCED WITH THE CONTENTIONS OF THE ASSESSEE IN THE MISCELLANEOUS APPLICATION AND WE FIND THAT THERE IS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HE ARING. ACCORDINGLY, WE RE-CALL THE ORDER OF THE ITAT DATED 28/12/2011 P ASSED IN ITA NO.4052/AHD/2008 (SUPRA) AND THE REGISTRY IS DIRECT ED TO FIX THE APPEAL FOR HEARING AT AN AVAILABLE DATE. ACCORDINGLY, ASS ESSEES MISCELLANEOUS APPLICATION IS DISPOSED OF. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVSE SD/- SD/- ( G.C. GUPTA ) ( B.P. JAIN ) VICE PRESIDENT ACCOUN TANT MEMBER AHMEDABAD; DATED 20 / 09 /2013 1.., .../ T.C. NAIR, SR. PS MA NO.108/AHD/2012 ( IN ITA NO.4052/AHD/2008) MEENU EXIM PVT.LTD. VS. ITO ASST.YEAR - 2005-06 - 4 - '0 * '-2 3'2- '0 * '-2 3'2- '0 * '-2 3'2- '0 * '-2 3'2-/ COPY OF THE ORDER FORWARDED TO : 1. !& / THE APPLICANT 2. '(!& / THE RESPONDENTS. 3. - +4 / CONCERNED CIT 4. +4() / THE CIT(A)-I, SURAT 5. 278 '- , , / DR, ITAT, AHMEDABAD 6. 8 9, / GUARD FILE. '0+ '0+ '0+ '0+ / BY ORDER, (2- '- //TRUE COPY// : :: :/ // / $ $ $ $ ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION 20.9.13(DICTATION-PAD 3 PAGES ATTACHED WITH THE F ILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20.9.13 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.23.9.13 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.9.13 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER