Aashna Broking Services Pvt.Ltd., Ahmedabad V. The Dy.CIT.,Circle-3, Ahmedabad

MA 151/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7114 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 12-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARTIBEN SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, AHMEDABAD BEFORE SHRI T.K. SHARMA, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO. 151/AHD/2011 IN I.T.A. NO. 3222/ AHD/2010 (ASSESSMENT YEAR 2007-08) ASHNA BROKING SERVICES PVT. LTD., A/13, SHARDUL APARTMENTS, NR. SHYAMAL RAW HOUSE, 132 FT. RING ROAD, SATELLITE, AHMEDABAD-380051 VS. DCIT, CIRCLE 3, AHMEDABAD PAN/GIR NO. : AAFCA2513C (APPELLANT) .. (RESPONDENT) APPELLANT BY: SMT. ARTIBEN SHAH, AR RESPONDENT BY: SHRI VINOD TANWANI, SR. DR DATE OF HEARING: 14.10.2011 DATE OF PRONOUNCEMENT: 14.10.2011 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF THE EX-PARTE TRIBUNAL ORDER DATED 08.07.2 011. IT IS SUBMITTED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION THAT THE ADDRESS OF THE ASSESSEE WAS CHANGED BUT THE SAME COULD NOT BE INTI MATED BECAUSE OF OVERSIGHT AND FOR THIS REASON, THE NOTICE COULD NOT BE SERVED ON THE ASSESSEE AND FOR THIS REASON, NONE APPEARED BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING I.E. ON 01.07.2011. IT W AS SUBMITTED THAT THE NON APPEARANCE IS BECAUSE OF THESE REASONS AND THE SAME ARE REASONABLE M.A.NO.151 /AHD/2011 2 CAUSE AND THEREFORE, THIS EX-PARTE TRIBUNAL ORDER S HOULD BE RECALLED AND THE APPEAL OF THE ASSESSEE SHOULD BE DECIDED AFRESH AFT ER HEARING THE ASSESSEE. BEFORE US ALSO, LD. A.R. REITERATED THE SAME CONTEN TION WHICH WERE RAISED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION. IN REPLY IT WAS SUBMITTED BY THE LD. D.R. THAT THERE IS NO REASONAB LE CAUSE FOR NON ATTENDANCE ON THE APPOINTED DATE OF HEARING AND, TH EREFORE, THE EX-PARTE TRIBUNAL ORDER SHOULD NOT BE RECALLED. HE PLACED R ELIANCE ON THE JUDGMENT OF HONBLE ALLAHABAD HIGH COURT RENDERED I N THE CASE OF ANUPAM SUSHIL GARG VS CIT AS REPORTED IN 265 ITR 47 4. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS, PERUSE D THE MATERIAL ON RECORD AND THE JUDGMENT CITED BY THE LD. D.R. WE FIND THAT THE JUDGMENT CITED BY THE LD. D.R. HAVING BEEN RENDERED IN THE C ASE OF ANUPAM SHSHIL GARG (SUPRA) IS NOT APPLICABLE IN THE PRESENT CASE BECAUSE THE FACTS ARE DIFFERENT. IN THAT CASE, THE APPEAL HAD BEEN DECID ED EX-PARTE ON MERITS AND AGAINST SUCH ORDER OF THE TRIBUNAL, APPLICATION WAS FILED BY THE ASSESSEE U/S 254(2) OF THE INCOME TAX ACT, 1961 FOR RECALL OF EX-PARTE TRIBUNAL ORDER. IN THE PRESENT CASE, THE APPEAL OF THE ASSESSEE WAS SIMPLY DISMISSED IN LIMINE AND THE ISSUE INVOLVED WAS NOT DECIDED ON MERIT AND THEREFORE, THIS JUDGMENT OF HONBLE ALLAHABAD HIGH COURT IS NOT APPLICABLE IN THE PRESENT CASE. AS PER RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES 1963, IF THE ASSESSEE COUL D SHOW REASONABLE CAUSE FOR NON APPEARANCE, THE EX-PARTE TRIBUNAL ORD ER SHOULD BE RECALLED. MOREOVER, THE APPEAL OF THE ASSESSEE WAS NOT DECIDE D ON MERITS AND HENCE, WE RECALL THIS EX-PARTE TRIBUNAL ORDER AS PE R RULE 24 OF THE INCOME TAX APPELLATE RULES 1963 AND FIX THE APPEAL FOR HEA RING ON 20.12.2011. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPE N COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. M.A.NO.151 /AHD/2011 3 3. IN THE RESULT MISCELLANEOUS APPLICATION OF THE A SSESSEE STANDS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING I.E. 14 TH OCT., 2011. SD./- SD./- (T.K. SHARMA) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED : 14.10. 2011 SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 14/10 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14/10.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S.14/10 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 14/10 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.20/10 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 20/10/2011 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..