Aaspas Multimedia Ltd.,(Now know as Shreyarth Aaspas Ltd.), Ahmedabad V. The Income Tax Officer, Ward-1(1), Ahmedabad

MA 144/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3370 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 18-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Assessee Lawyers: VIJAY RANJAN; IRA KAPOOR ARS
• Keywords: Reasonable cause

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NOS. 144 & 145/AHD/2018 AYS. 2010-11 & 2011-12 ( IN I.T.A. NOS. 1420 & 1421/AHD/2015 - AYS. 2010-11 & 2011-12 ) AASPAS MULTIMEDIA LTD., [NOW KNOWN AS SHREYARTH AASPAS LTD.] 607, SAKAR-I, NEAR GANDHIGRAM RAILWAY STATION, ELLISBRIDGE, AHMEDABAD 380006 [ (NEW ADDRESS) SHRAVASTHI BUNGALOWS, OPP. SHARDA FARM [GSTV COMPOUND], BEHIND RELIANCE MART, NEAR ISCON MALL, S G HIGHWAY, SATELLITE, AHMEDABAD-15] / VS. I.T.O. WARD-1(1) AHMEDABAD & D.C.I.T. CIRCLE-1, AHMEDABAD / / PAN/GIR NO. : AABCA3153A ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VIJAY RANJAN & MS. IRA KAPOOR, A.RS. / RESPONDENT BY : SHRI S. K. DEV, SR. D.R. / DATE OF HEARING 15/02/2019 !'# / DATE OF PRONOUNCEMENT 21/02/2019 / O R D E R M.A. NOS. 144 & 145/AHD/18 [AASPAS M. LTD. VS. ITO] A.YS. 2010-11 & 2011-12 - 2 - PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATIONS HAVE BEEN FILED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF O RDER DATED 02.01.2018 PASSED BY THE TRIBUNAL UNDER S. 254(1) O F THE ACT. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CON TENDED AS UNDER: THE ABOVE MENTIONED APPEAL WAS FILED BY ASSESSEE O N 19-5- 2015 AND THE FIRST HEARING OF THE ABOVE REFERRED AP PEAL WAS FIXED BEFORE YOUR HONOURS ON 2-1-2018. THE NOTICE OF HEAR ING WAS SENT BY R.P.A.D ON THE ADDRESS GIVEN IN FORM NO. 36, AS MEN TIONED ABOVE. IN THIS CONNECTION, WE HAVE TO BRING TO YOUR HONOURS' KIND NOTICE THAT NAME OF THE ASSESSEE BEING AASPAS MULTIMEDIA LTD. I S CHANGED TO SHREYARTH AASPAS LTD W.E.F. 12/06/2017. A COPY OF THE CERTIFICATE OF REGISTRAR FOR THE SAID CHANGE IN THE NAME IS ATTACH ED HEREWITH. THE ASSESSEE ALSO CHANGED ITS REGISTERED OFFICE FROM OL D ADDRESS OF 607, SAKAR-I, AHMEDABAD TO SHRAVASTHI BUNGALOWS, OPP. SH ARDA FARM [GSTV COMPOUND], BEHIND RELIANCE MART, NEAR ISCON M ALL, S G HIGHWAY, SATELLITE, AHMEDABAD-15 ON 13-7-2017. A CO PY OF THE BOARD RESOLUTION AS A PROOF OF CHANGE IN THE ADDRES S OF THE ASSESSEE COMPANY IS ATTACHED HEREWITH FOR YOUR HONOURS' KIND REFERENCE, FROM THE ABOVE, YOUR HONOURS WILL APPRECIATE THAT D UE TO CHANGE OF OFFICE ADDRESS, THE NOTICE SENT AT THE OLD ADDRESS WAS NOT RECEIVED BY ASSESSEE AND THEREFORE, ASSESSEE COULD NOT REMAIN P RESENT AT THE TIME OF HEARING BEFORE YOUR HONOURS AND THIS BEING A REA SONABLE CAUSE, IN INTEREST OF JUSTICE AND EQUITY, THE ASSESSEE REQUES TS YOUR HONOURS TO KINDLY GRANT A FRESH OPPORTUNITY TO THE ASSESSEE TO REPRESENT ITS CASE ON MERITS AND THUS, THEREBY THE ASSESSEE REQUESTS Y OUR HONOURS TO RECALL THE APPEAL BY SETTING ASIDE THE EX-PARTE ABO VE REFERRED ORDER, OTHERWISE IT MAY CAUSE A GREAT INJUSTICE AND HARDSH IP TO THE ASSESSEE WITHOUT ANY CAUSE ATTRIBUTABLE TO IT. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACC ORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'A' PA SSED IN ITA M.A. NOS. 144 & 145/AHD/18 [AASPAS M. LTD. VS. ITO] A.YS. 2010-11 & 2011-12 - 3 - NOS. 1420 & 1421/AHD/2015 DATED 02/01/2018(SUPRA) A ND DIRECT THE REGISTRY TO LIST THE APPEAL FOR FRESH HEARING O N 20/05/2019 AS FIXED IN CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE, FORMAL NOTICE OF HEARING IS DISPENSED WITH THE CONS ENT OF BOTH PARTIES. 4. IN THE RESULT, BOTH MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE ARE ALLOWED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 21/02/2019 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 21/02/2019