M/s. Service Integrator Inc., Ahmedabad V. The Dy. CIT, Circle-11, Ahmedabad

MA 122/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2724 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-02-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 06-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND
• Keywords: Reasonable cause

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , .. ' , #$ # % BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER MISC. APPLICATION NO.122/AHD/2014 IN ITA NO. 3113/AHD/2010 [ASSTT. YEAR: 2007-08] M/S.SERVICE INT E GRATOR 301, JANKI NR. PARIMAL CROSSING PALDI, AHMEDABAD. PAN : AAQFS 4494 N VS DCIT, CIR.11 AHMEDABAD. &' / (APPLICANT) )* &' / (RESPONDENT) ASSESSEE(S) BY : SHRI GAURAV NAHTA REVENUE BY : SHRI ROOPCHAND, SR.DR / DATE OF HEARING : 20/02/2015 / DATE OF PRONOUNCEMENT: 27/02/2015 #+/ O R D E R PER MUKUL KR. SHRAWAT, JUDICIAL MEMBER: THROUGH THIS MISC. APPLICATION, THE ASSESSEE SEEKS RECALL OF THE EX PARTE ORDER OF THE TRIBUNAL PASSED IN ITA NO.3113/AHD/20 10 DATED 4.4.2014 IN THE CASE OF THE ASSESSEE. 2. IN THE MISC. APPLICATION, THE ASSESSEE HAS STATE D REASONS FOR THE NON-APPEARANCE AT THE TIME OF HEARING THAT THE BUSI NESS OF THE ASSESSEE HAD CLOSED DOWN AND NO STAFF WAS THERE, AN D THEREFORE, THE NOTICE COULD NOT BE RECEIVED BY THE ASSESSEE. TO T HIS EFFECT, THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT OF SHRI SANJAY N. PARIKH, PARTNER OF THE ASSESSEE STATING ON OATH THAT THE BUSINESS OF T HE APPELLANT HAD MA NO.122 OF 2014 2 CLOSED DOWN AND THE PREMISES WAS VACATED BY THE FIR M AND OCCUPIED BY SOMEONE ELSE THEREFORE NOTICE WAS NOT RECEIVED BY A NY OF THE PARTNERS, AND HENCE NO-ONE COULD APPEAR ON THE APPOINTED DATE . THE LEARNED AR SUBMITTED THAT THE REASON FOR THE NON-APPEARANCE IS BEYOND THE CONTROL OF THE ASSESSEE, AND THEREFORE, IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE MAY BE GRANT ED AND THE APPEAL MAY BE HEARD DE NOVO . THE LEARNED DR, ON THE OTHER HAND, OBJECTED TO THE RECALLING OF THE IMPUGNED ORDER. 3. WE HAVE CONSIDERED SUBMISSIONS OF BOTH THE SIDES AND PERUSED THE MA FILED BY ASSESSEE ALONG WITH AFFIDAVIT. FRO M THE REASONS GIVEN IN THE MA, IT APPEARS THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE, DUE TO WHICH, THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL AT THE TIME OF HEARING OF THE APPEAL. THEREFORE, T O MEET THE SUBSTANTIAL JUSTICE, WE RECALL THE IMPUGNED EX PARTE ORDER PASSED IN ITA NO.3113/AHD/2010 DATED 4.4.2014 AND PLACE THE APPEA L FOR FRESH HEARING ON MERIT. THE NEXT DATE OF HEARING IS FIXE D ON 14 TH MAY, 2015, WHICH WAS ANNOUNCED IN THE OPEN COURT AND NOTED BY BOTH THE SIDES, AND THEREFORE, REGISTRY IS NOT REQUIRED TO ISSUE FR ESH NOTICE OF HEARING TO THE PARTIES IN THE MATTER. 4. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE COURT ON FRIDAY THE 20 TH FEBRUARY, 2015 AT AHMEDABAD. SD/- SD/- ( N.S. SAINI) ACCOUNTANT MEMBER (MUKUL KR. SHRAWAT) JUDICIAL MEMBER