M/s. Nirvi Developers, Ahmedabad V. The Income Tax Officer, Ward-9(1), Ahmedabad

MA 121/AHD/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6550 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 10-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G C DAXINI
• Assessee Lawyers: BIREN SHAH
• Keywords: Reasonable cause
• Section: 254(2)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE, SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A NO.121/AHD/2020 IN ./ ITA NO.34/AHD/2015 / ASSTT. YEAR: 2008-2009 M/S NIRVI DEVELOPERS, 10 TH FLOOR, PRESIDENT HOUSE, OPP. C.N. VIDYALAYA, AMBAWADI, AHMEDABAD-380015. PAN NO. AAGFM3145F VS I.T.O., WARD-9(1), AHMEDABAD. (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI BIREN SHAH , A.R. REVENUE BY : SHRI G.C.DAXINI , SR.DR / DATE OF HEARING : 03/09/2021 / DATE OF PRONOUNCEMENT: 07/09/2021 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE APPLICANT ASSESSE SEEKS TO RECALL THE ORDER OF THE TRIBUNAL DATED 14/08/2017 WHICH WAS DISMISSED DUE TO NON- APPEARANCE ON THE DATE OF HEARING FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD. 38 ITD 320 (DEL). THEREFORE, THE SAME NEEDS TO BE RECALLED WITHIN THE PROVISION OF SECTION 254(2) OF THE ACT. M.A NO.121/AHD/2020 IN ITA NO.34/AHD/2015 A.Y.2008-09. 2 2. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HAS SUBMITTED THAT THE HONBLE ITAT HAS PASSED EX-PARTE ORDER DATED 14/08/2017 DISMISSING THE APPEAL OF ASSESSEE DUE TO NON-APPEARANCE AND NO ADJOURNMENT APPLICATION FILED ON THE DATE OF HEARING DATED 09/08/2017. IN THIS REGARD, THE ASSESSEE SUBMITTED THAT THE NOTICE FOR HEARING THE APPEAL WAS NOT RECEIVED BY IT. AS SUCH THE ASSESSEE DUE TO OVERSIGHT WHILE FILING FORM 36, HAS WRONGLY MENTIONED THE ADDRESS AS M/S NIRVI DEVELOPERS 1 ST FLOOR , PRESENT HOUSE, OPP. C.N. VIDYALAYA, AMBAWADI, AHMEDABAD WHEREAS THE CORRECT ADDRESS IS M/S NIRVI DEVELOPERS 10 TH FLOOR , PRESENT HOUSE, OPP. C.N. VIDYALAYA, AMBAWADI, AHMEDABAD. HENCE, THE NOTICE INTIMATING THE DATE OF HEARING WAS SENT TO THE ASSESSEE AS PER THE ADDRESS MENTIONED IN FORM 36. HOWEVER, DUE TO THE ABOVE TYPOGRAPHICAL MISTAKE, THE WRONG FLOOR NUMBER WAS MENTIONED IN FORM 36 AND FOR THE SAID REASON NOTICE WAS NOT RECEIVED BY THE ASSESSEE. THEREFORE, THE ASSESSEE REQUESTED TO RECALL THE ORDER DATED 14/08/2017 PASSED BY THE ITAT IN ITA NO. 34/AHD/2015 FOR A.Y. 2008-09. 3. THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RECALLED AND FIXED FOR FRESH ADJUDICATION. 4. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER DATED 14/08/2017 OF THE ITAT, AHMEDABAD SMC BENCH PASSED IN ITA NO. 34/AHD/2015 FOR ASST. YEAR 2008-09. ACCORDINGLY, THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 28/10/2021. AS T HE DATE OF HEARING WAS M.A NO.121/AHD/2020 IN ITA NO.34/AHD/2015 A.Y.2008-09. 3 PRONOUNCED IN THE OPEN COURT, THE REQUIREMENT FOR ISSUING THE SEPARATE NOTICE IS DISPENSED WITH. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 07/09/2021 AT AHMEDABAD. SD/- ( RAJPAL YADAV) VICE PRESIDENT SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (TRUE COPY) AHMEDABAD; DATED 07/09/2021 MANISH