M/s. Shree Umiya Corporation, Ahmedabad V. The Income tax Officer,Ward-9(1), Ahmedabad

MA 121/AHD/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9904 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 26-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SANKAR SRDR
• Assessee Lawyers: MITESH PATEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE SHRI A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER (MISC. APPLICATION) M.A. NO.121/AHD/2012 (A/O ITA NO. 211/AHD/2010) / // / ASSESSMENT YEAR : 2006-07 M/S. SHREE UMIYA CORPORATION SOMESHWAR ISPAT PVT. LTD., OFFICE NO.K 4, 3 RD FLOOR, SOMESHWAR SHOPPING MALL, MODHERA ROAD, OPP. PUJAN COMPLEX, MEHSANA [ PAN NO. AAUFS 1045 Q ] V/S . INCOME TAX OFFICER, WARD-9(1), AHMEDABAD (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) /BY APPELLANT SHRI MITESH PATEL, AR /BY RESPONDENT SHRI T.SANKAR, SR-DR ! /DATE OF HEARING 01-02-2013 '# ! /DATE OF PRONOUNCEMENT 22-03-2013 $ $ $ $ / // / O R D E R PER KUL BHARAT, JUDICIAL MEMBER:- THIS MISCELLANEOUS APPLICATION (MA) IS FIELD BY TH E ASSESSEE, SEEKING RE-CALL OF EX PARTE TRIBUNAL ORDER DATED 13-04-2012. IT IS SUBMITTED IN THE MA THAT ADDRESS GIVEN BY THE ASSESSEE AT THE TIME OF F ILING APPEAL BEFORE TRIBUNAL WAS RESIDENTIAL ADDRESS OF ONE OF THE PARTNERS OF T HE ASSESSEE-FIRM, SHRI YOGESHBHAI B PATEL BUT ON FAMILY SEPARATION, THIS P ROPERTY CAME TO THE BROTHER OF SHRI PATEL AND THE ASSESSEE-FIRM HAD TO SHIFT IT S BUSINESS TO MEHSANA. THIS IS ALSO SUBMITTED THAT DUE TO FAMILY PROBLEM, THE B ROTHER OF THE ASSESSEE-FIRM MA NO.121/AHD/2012 (A/O ITA NO.211/AHD/10) M/S SHREE UMIYA CORPN. V. ITO WD-9(1) ABD PAGE 2 DID NOT ACCEPT THE NOTICE OF THE TRIBUNAL AND THERE FORE, IT WAS RETURNED WITH THE REMARKS REFUSED AND AS A CONSEQUENCE, THE ASSESSE E WAS NOT AWARE REGARDING FIXING OF THIS APPEAL FOR HEARING ON 09-0 4-2012. IT WAS SUBMITTED THAT THESE ARE REASONABLE CAUSES FOR ASSESSEES NON-APPE ARANCE AND HENCE, THIS EX PARTE TRIBUNALS ORDER SHOULD BE RECALLED. 2. IN COURSE OF HEARING BEFORE US LD. AR FOR THE AS SESSEE REITERATED THE SAME CONTENTIONS. HE ALSO SUBMITTED AN AFFIDAVIT DA TED 16-01-2013 IN SUPPORT OF VARIOUS CONTENTIONS RAISED IN THE MA AND ALSO IN EARLIER AFFIDAVIT DATED 25- 06-2012. IN OUR CONSIDERED OPINION, IN THE FACTS OF THE PRESENT CASE, THERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESS EE AND HENCE, AS PER RULE 24 OF THE INCOME-TAX TRIBUNAL RULE, 1983, WE R ECALL THIS EX PARTE TRIBUNALS ORDER. THE REGISTRY IS DIRECTED TO FIX T HE APPEAL IN DUE COURSE. 3. IN THE RESULT, MA OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K.GARODIA) (KUL BHA RAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) *DKP %&'- 22/03/2013 -./ 0 $ $ $ $ 1 1 1 1 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. &/& 3 / CONCERNED CIT 4. 3- / CIT (A) 5. 67 , , -./ / DR, ITAT, AHMEDABAD 6. 7: ;< / GUARD FILE. BY ORDER/ $ , /TRUE COPY/ =/- &> , -./ 0 MA NO.121/AHD/2012 (A/O ITA NO.211/AHD/10) M/S SHREE UMIYA CORPN. V. ITO WD-9(1) ABD PAGE 3 STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 20/03 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 20/03 4) DATE OF CORRECTION 21/03 5) DATE OF FURTHER CORRECTION - - 6) DATE OF INITIAL SIGN BY MEMBERS 21/03 7) ORDER UPLOADED ON - - 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 22/03