M/s. SEZ INDORE LIMITED, Indore V. The CIT-I, Indore

MA 120/IND/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5424 (ITAT-INDORE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 30-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHD JAVED
• Assessee Lawyers: SHINA KHAN ADV MS NUPUR SONI
• Section: 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE . . , . . , BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER SEZ INDORE LIMITED, 3/54, PRESS COMPLES, A.B. ROAD, INDORE, MADHYA PRADESH- 452018 V. CIT-1, INDORE / APPELLANT / RESPONDENT . . ./ PAN:AAJCS 7745J / APPELLANT BY MS. SHINA KHAN, ADV. MS. NUPUR SONI, ADV. / RESPONDENT BY SHRI MOHD. JAVED, SR. DR / DATE OF HEARING 31-03-2017 / DATE OF PRONOUNCEMENT 31 -03-2017 / O R D E R PER O.P. MEENA, ACCOUTANT MEMBER. THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER U/S 263 DATED 28.03.2012 PASSED BY THE COMMISSIONER OF INCOME TAX -1, INDORE, ASSAILING THE CORRECTNESS OF THE ORDER PAS SED U/S 263 OF THE ACT. M.A. NO.120/IND/2016 ARISING OUT .../ I.T.A. NO.571/IND/2014 &( ( / ASSESSMENT YEAR:2006-07 SEZ INDORE LIMITED/MA NO.120 /IND/2016 ARISING OUT OF ITA NO.571/ IND/2014/A.Y.:06-07 PAGE 2 OF 3 2. THE HEARING OF THE SAME WAS FIXED FOR 02.09.2015 B EFORE THE TRIBUNAL BUT NONE FROM THE SIDE OF ASSESSEE ATTENDE D BEFORE THE TRIBUNAL THEREFORE, THE SAID APPEAL WAS DISMISSED F OR NON- PROSECUTION. THEREAFTER, THE ASSESSEE HAS FILED AN MA AGAINST THE SAID ORDER WHICH WAS HEARD ON 04.03.2016 AND THE OR DER WAS RECALLED FOR HEARING. ACCORDINGLY, THE APPEAL WAS R E-FIXED FOR HEARING ON 10.11.2016. HOWEVER, AGAIN ON 10.11.2016 NONE HAS ATTENDED BEFORE THE TRIBUNAL THEREFORE, THE SAID AP PEAL WAS AGAIN DISMISSED FOR NON-PROSECUTION ON BEHALF OF THE ASSE SSEE. THEREAFTER, THE ASSESSEE HAS FILED AGAIN THIS MA, W HICH IS UNDER CONSIDERATION FOR RECALLING THE AFORESAID ORDER WHI CH WAS FIXED FOR HEARING ON 31.03.2016. 3. DURING THE COURSE OF HEARING, THE AR SUBMITTED THAT THE REPRESENTATIVE OF THE ASSESSEE COULD NOT APPEAR BEF ORE THIS TRIBUNAL AS THE NOTICE OF HEARING WAS RECEIVED BY T HE ASSESSEE ON 22.10.2016 GOT MISPLACED. DURING THAT PERIOD, ALL T HE EMPLOYEES AND OFFICERS WERE ENGAGED IN THE ORGANIZING AND MAN AGING THE GLOBAL INVESTORS SUMMITS IN INDORE DURING 22-23 OCT OBER, 2016. THEREFORE, THERE IS BONA FIDE REASON FOR NON-ATTEND ANCE AND THE ASSESSEE BEING A GOVERNMENT ORGANIZATION AND NO ADV ANTAGES SHALL BE GAINED BY THE ASSESSEE DUE TO NON-APPEARAN CE. THE SEZ INDORE LIMITED/MA NO.120 /IND/2016 ARISING OUT OF ITA NO.571/ IND/2014/A.Y.:06-07 PAGE 3 OF 3 ASSESSEE HAS ALSO FILED AN AFFIDAVIT FROM THE OFFIC E-IN-CHARGE OF THE CASE DATED 30.11.2016 IN THIS REGARD. 4. THE LD. SENIOR AR HAS NO OBJECTION TO THE REQUEST O F THE ASSESSEE. 5. WE HAVE HEARD BOTH THE PARTIES AND FIND THAT THE A SSESSEE HAS SATISFACTORILY EXPLAINED REASONS AND ALSO SUBMITTED DOCUMENTARY EVIDENCES IN SUPPORT OF SUCH CLAIM, HENCE, WE RECAL L OUR EARLIER ORDER AND RESTORE IMPUGNED APPEAL AT THE ROLLS OF R EGISTRY FOR HEARING ON MERIT. ACCORDINGLY, THE REGISTRY IS DIRE CTED TO FIX FOR HEARING ON 01.05.2017WITH OTHER GROUP CASES. 6. IN THE RESULT, THE MISC. APPLICATIONS FILED BY THE ASSESSEE STANDS ALLOWED. 7. THE ORDER PRONOUNCED IN THE OPEN COURT ON 31.03.201 7. SD/- SD/- ( .. ) /(C.M. GARG) (..) /(O.P.MEENA) /JUDICIAL MEMBER /ACCOUNTANT MEMBER DATED: 17.04.2017