Shri Arvind Nagarmal Birla, Ahmedabad V. The Dy.CIT.,Circle-5, Ahmedabad

MA 110/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8472 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(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: 05-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K VOHRA
• Assessee Lawyers: S N DIVATIA
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , !', #$ # % BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER MA NO.110/AHD/2012 ( ./ IN I.T.A. NO.1780/AHD/2009) ( ( ( ( ( / / / / ASSESSMENT YEAR : 2005-06) SHRI ARVIND NAGARMAL BIRLA 405-406, SHAPATH-II OPP.RAJPATH CLUB SG HIGHWAY AHMEDABAD / VS. THE DCIT CIRCLE-5 AHMEDABAD ) #$ ./*+ ./ PAN/GIR NO. : AEHPB 8061 M ( ), / // / APPLICANT ) .. ( -.), / RESPONDENT ) APPLICANT BY : SHRI S.N.DIVATIA, A.R. RESPONDENT BY : SHRI R.K.VOHRA, SR.D.R. / 0 '$ / / / / DATE OF HEARING : 06/07/2012 12( 0 '$ / DATE OF PRONOUNCEMENT : 06/07/2012 #3 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION FILED ON 05/06/20 12, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER D ATED 27/02/2012 PASSED BY THE ITAT B BENCH AHMEDABAD IN ITA NO.1780/AHD /2009 (A.Y. 2005-06) AND THE RELEVANT PORTION IS REPRODUCED BEL OW:- 4. THE APPLICANT SUBMITS WITH GREATEST RES PECT THAT THERE WAS A SUFFICIENT CAUSE FOR FAILURE TO ATTEND ON THE DATE OF HEARING FIXED ON 27.2.2012 IN AS MUCH AS SHRI DEVENDRA BHAI, ACCOUNT ANT OF THE OFFICE MA NO.110/AHD/2012 (IN ITA NO.1780/AHD/2009) SHRI ARVIND NAGARMAL BIRLA VS. ITO ASST.YEAR - 2005-06 - 2 - HAD FORGOTTEN TO HAND OVER THE NOTICE OF HEARING TO M/S. B.J. SHAH & BROS., CA AND WHEN THE ORDER OF THE TRIBUNAL CAME T O BE SERVED ON 10.4.2012, HE REALIZED THAT THE NOTICE HAD REMAINED LYING WITH HIM. THE APPELLANT SUBMITS THAT ORDINARILY THE LETTERS, NOTI CES AND OTHER COMMUNICATIONS RECEIVED FROM TAX DEPT. IS BEING FOR WARDED TO THE TAX CONSULTANT IMMEDIATELY WHICH IS ALSO EVIDENT FROM T HE FACT THAT THE ORDER OF TRIBUNAL WAS SERVED ON 10.4.2012 AND THE SAME WA S FORWARDED TO M/S.B.J. SHAH & BROS, ON THE NEXT DAY AS PER THE NO TINGS MADE ON THE SAID ORDER. 5. EVEN OTHERWISE, THE PAST RECORD OF THE A PPLICANT ALSO SHOW THAT THOUGH NUMBER OF NOTICES OF HEARINGS HAVE BEEN ISSU ED FROM JULY, 2009 TO FEBRUARY, 2012, THERE HAS NOT BEEN EVEN A SINGLE CASE OF NON- ATTENDANCE. THE APPLICANT HAS COMPLIED WITH ALL SUC H NOTICES OF HEARING AND IT WAS A SOLITARY INSTANCE OF NON-ATTENDANCE ON 27.2.2012. THUS, THE APPLICANT WAS VERY MUCH INTERESTED IN PROSECUTING W ITH THE APPEAL AS WELL AS PURSUING SERIOUSLY THE SAME. 2. WE HAVE HEARD THE PARTIES. 3. 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 ITAT BENCH B AHMEDABAD PASSED IN ITA NO.1780/AHD/2009 DATED 27/0 2/2012 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEA L ON 03/10/2012 IN THE LIGHT OF THE UNDERTAKING GIVEN BY THE LD.AR MR.S.N. DIVATIA THAT HE SHALL PROMPTLY COMPLY WITH THE APPELLATE PROCEEDINGS AND APPEAR BEFORE THE TRIBUNAL, SO THAT THIS APPEAL SHOULD BE DECIDED EAR LIEST POSSIBLE. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HE ARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. MA NO.110/AHD/2012 (IN ITA NO.1780/AHD/2009) SHRI ARVIND NAGARMAL BIRLA VS. ITO ASST.YEAR - 2005-06 - 3 - 4. 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/- ( !' ) ( ) #$ ( ANIL CHATURVEDI ) ( MUKU L KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER 4'.., .../ T.C. NAIR, SR. PS #3 0 -5 6#5( #3 0 -5 6#5( #3 0 -5 6#5( #3 0 -5 6#5(/ COPY OF THE ORDER FORWARDED TO : 1. ), / THE APPLICANT-ASSESSEE 2. -.), / THE RESPONDENT. 3. 7 / CONCERNED CIT 4. 7() / THE CIT(A)-XI, AHMEDABAD 5. 5:; - , , / LEARNED DEPARTMENTAL REPRESENTATIVE, ITAT, AHMEDABAD 6. ;< =/ / GUARD FILE. #3 #3 #3 #3 / BY ORDER, .5 - //TRUE COPY// > >> >/ // / * * * * ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION (COPIED MATTER) ON 6.7.2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 6.7.2012 OTHER MEMBER 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 THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 10.7.12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 10.7.12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER