Orley Laboratories Pvt.Ltd., Ahmedabad V. The Income tax Officer,Ward-5(2), Ahmedabad

MA 125/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7460 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 03-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KISHAN MEHTA
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , . ! !,'# ' $ BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MA NO.125/AHD/2011 (IN ITA NO.3044/AHD/2009) ( ! % ! % ! % ! % / / / / ASSESSMENT YEAR : 2005-06 ) ORLEY LABORATOREIS PVT.LTD. 76, HIRABHAI MARKET DIWANBALLUBHAI ROAD AHMEDABAD ! ! ! ! / VS. THE ITO WARD-5(2) AHMEDABAD ' '# ./() ./ PAN/GIR NO. : ( APPLICANT ) .. ( RESPONDENT ) APPLICANT BY : SHRI KISHAN MEHTA A.R. RESPONDENT BY : SHRI SAMIR TEKRIWAL !* + ,#/ // / DATE OF HEARING : 13/01/2012 - % + ,# / DATE OF PRONOUNCEMENT : 13/01/2012 './ O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 10 TH MAY-2011 PASSED BY THE ITAT AHMEDABAD BENCH A IN ITA NO.3044/AHD/2009 FOR A. Y. 2005-06. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUB MITTED AS UNDER:- 1) THE APPLICANT SUBMITS THAT THE HON'BLE A BEN CH WAS PLEASED TO PASS AN ORDER DATED 10-5-2011 DISMISSING THE APPEAL OF THE APPLICANT IN LIMINE ON THE GROUND THA T THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APP EAL, SINCE MA NO. 125/AHD/2011 (IN ITA NO.3044/AHD/2009) ORLEY LABORATORIES P.LTD. VS. ITO ASST.YEAR 2005-06 - 2 - NO ONE HAS APPEARED ON BEHALF OF THE APPLICANT. A COPY OF THE ORDER DATED 10-05-2011 IS ANNEXED HEREWITH AND MARKED AS ANNEXURE A . 2) THE APPLICANT AT THE OUTSET SEEKS UNCONDITIONA L APOLOGY FOR NONE APPEARING ON ITS BEHALF AT THE TIME OF HEARING ON 10- 05-2011. THE APPLICANT FURTHER SUBMITS THAT THE CH ARTERED ACCOUNTANT SHRI KISHAN MEHTA REPRESENTING IT IN THE AFORESAID MATTER WAS OUT OF AHMEDABAD ON THE DATE O F HEARING. THE APPLICANT SUBMITS THAT HE WAS MOST OF THE LAST 2 WEEKS TILL 10-05-2011 WAS FOR AUDIT WORK OUT OF O FFICE AT GANDHINAGAR ETC., THEREFORE HE MISSED TO APPEAR ON DATE OF HEARING AND TAKE ADJOURNMENT. 3) THE APPLICANT IS IN HANDS OF THE HON'BLE TRIBU NAL AND IN LIGHT OF THE ABOVE AND IN THE INTEREST OF JUSTICE, THE APPLICANT PRAYS AS UNDER: A. THE HON'BLE TRIBUNAL MAY BE PLEASED TO RECALL ITS ORDER DATED 10-05-2011 AND FIX THE HEARING OF THE APPLICANT AS IT DEEMS FITS; B. THE HON'BLE TRIBUNAL MAY BE PLEASED TO WAIVE THE REQUIREMENT, IF ANY, OF FILING OF AFFIDAVIT OF THE APPLICANT AND / OR CHARTERED ACCOUNTANT IN THE PRESENT APPLICATION; C. SUCH OTHER AND FURTHER RELIEFS AS THE HON'BLE TRIBU NAL MAY DEEM FIT; 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 A MA NO. 125/AHD/2011 (IN ITA NO.3044/AHD/2009) ORLEY LABORATORIES P.LTD. VS. ITO ASST.YEAR 2005-06 - 3 - AHMEDABAD PASSED IN ITA NO.3044/AHD/2009 DATED 10/0 5/2011 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEA L ON 13/3/2012 IN THE LIGHT OF THE UNDERTAKING GIVEN BY THE LD.AR MR.KISH AN MEHTA THAT HE SHALL PROMPTLY COMPLY WITH THE APPELLATE PROCEEDING S AND APPEAR BEFORE THE TRIBUNAL, SO THAT THIS APPEAL SHOULD BE DECIDED EARLIEST POSSIBLE. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HE ARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- SD/- ( . ! ! ) ( ) '# ( A. MOHAN ALANKAMONY ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIA L MEMBER AHMEDABAD; DATED 13 TH / JAN /2012 /,..!, .!../ T.C. NAIR, SR. PS '. + 01 2'1% '. + 01 2'1% '. + 01 2'1% '. + 01 2'1%/ COPY OF THE ORDER FORWARDED TO : 1. '3 / THE APPLICANT. 2. 04'3 / THE RESPONDENT. 3. 5 / CONCERNED CIT 4. 5() / THE CIT(A)-XI, AHMEDABAD 5. 189 0! , , / DR, ITAT, AHMEDABAD 6. 9: ;* / GUARD FILE. '.! '.! '.! '.! / BY ORDER, 41 0 //TRUE COPY// < <<