Hinafil India Ltd., Mumbai V. The ACIT, Vapi Circle, Vapi

MA 151/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1024 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 02-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

S , , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BENCH, AHMEDABAD .., ! ! ! ! ' #$, BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER M.A(S) BY APPLICANT VS. RESPONDENT SL. NO(S). MA NO(S) ASSESSMENT YEAR(S) APPLICANT (S) RESPONDENT(S) 1. 151/AHD/2013 (IN ITA NO.1742/AHD/2010) 2005-06 HINAFIL INDIA LTD. REHMAN HOUSE, 6 TH FLOOR, R.NO.602, 18/A NANDITSHAH SUKHIA STREET, B/H.PROSPECT CHAMBERS, FORT, MUMBAI 400 001 PAN : AAACH6063K THE ACIT VAPI CIRCLE SURAT 2. 152/AHD/2013 (IN ITA NO.1744/AHD/2010) 2006-07 -DO-ASSESSEE -DO-REVENUE 3. 159/AHD/2013 (IN ITA NO.1743/AHD/2010) 2005-06 -DO- -DO- ASSESSEE BY : SHRI TEJ SHAH REVENUE BY : SHRI O.P.BATHEJA, SR.D.R. ' % & $' / / / / DATE OF HEARING : 15/11/2013 )*+ & $' / DATE OF PRONOUNCEMENT : 15/11/2013 , / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THESE THREE MISCELLANEOUS PETITIONS HAVE BEEN FILED BY THE ASSESSEE ON 02/08/2013 AGAINST AN EX-PARTE ORDER OF THE ITAT C BENCH MA NOS.151,152 & 159/AHD/2013 (IN ITA NOS.1742,1744 & 1743/AHD/2010 HINAFIL INDIA LTD.VS.THE ACIT AYS 2005-06 & 2006-07 & 2005-06-RESPECTIVELY - 2 - AHMEDABAD DATED 09/01/2013 PASSED IN ITA NOS.1742,1 743 & 1744/AHD/2010 FOR AYS 2005-06 & 2006-07. THE COMM ON SUBMISSION RAISED IN THE MISCELLANEOUS PETITIONS STATE AS UNDE R (EXTRACTED FROM MA NO.151/AHD/2013 IN ITA NO.1742/AHD/2010):- 1. THIS MISCELLANEOUS APPLICATION U/S.254(2) ARISES OUT OF ORDER PASSED ON 09/01/2013 BY HONOURABLE C BENCH IN CASE OF APPEAL FILED BY ASSESSEE NO.1742-1743/AHD/1 0. 2. THE HONOURABLE TRIBUNAL PASSED THE EX-PARTY ORDER O N THE GROUND THAT NO ONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY ADJOURNMENT PETITION FILED. T HE HONOURABLE TRIBUNAL THEREFORE HELD THAT ASSESSEE WA S NOT INTERESTED IN PURSUING THE APPEAL. IT APPEARS THAT NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE BECAUSE OF THE CHANGE OF THE ADDRESS. 3. ASSESSEE FAILED TO INTIMATE THE CHANGE OF ADDRES TO REGISTRY. THE ASSESSEES NEW ADDRESS IS: REHMAN HO USE; 6 TH FLOOR R.NO.602, 18/A, NANDITSHAH SUKHIA STREET, B/H.PROSPECT CHAMBERS, FORT, MUMBAI-400 001. 4. THE ASSESSEE THEREFORE REQUESTS HONOURABLE MEMBERS TO KINDLY RECALL THE ABOVE EX-PARTY ORDER & ONE MORE CHANCE OF REPRESENTATION MAY PLEASE BE PROVIDED IN THE INTEREST OF JUSTICE. IT IS SUBMITTED THAT GRAVE IN JUSTICE WOULD BE CAUSED TO THE ASSESSEE IF THE ABOVE ORDER IS NOT RECALLED. THE ASSESSEE PRAYS FOR THE ACT OF KINDNE SS FOR WHICH THE ASSESSEE SHALL ALWAYS REMAIN GRATEFUL. 5. THE NOTICE OF HEARING OF MISCELLANEOUS APPLICATION BE SENT TO NEW ADDRESS AS STATED ABOVE. 2. IN ALL THESE CASES, THE APPEALS WERE DISMISSED F OR NON-APPEARANCE OF THE APPELLANT-ASSESSEE. IT IS SUBMITTED BY THE LD.COUNSEL FOR THE ASSESSEE THAT THERE WAS CHANGE IN THE ADDRESS OF TH E ASSESSEE AND THAT PARTICULARS COULD NOT BE INTIMATED, THEREFORE THE N OTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE. ON THE CONTRARY, LD.SR.D R SUBMITTED THAT THE MA NOS.151,152 & 159/AHD/2013 (IN ITA NOS.1742,1744 & 1743/AHD/2010 HINAFIL INDIA LTD.VS.THE ACIT AYS 2005-06 & 2006-07 & 2005-06-RESPECTIVELY - 3 - ASSESSEE WAS NOT POINTED OUT ANY ERROR IN THE ORDER PASSED BY THE TRIBUNAL. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS 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 C AHMEDABAD IN ITA NOS.1742,1743 AND 1744/AHD/2010 F OR AYS 2005- 06,2005-06 AND 2006-07 DATED 09/01/2013(SUPRA) AND DIRECT THE REGISTRY TO FIX THE HEARING OF THESE THREE APPEALS ON 07/01/2014 AS PER LAW. BOTH THE PARTIES WERE INFORMED IN COURT AND THE NOTICE O F HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( .. ) (' #$) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 15/ 11 /2013 /'.., .../ T.C. NAIR, SR. PS MA NOS.151,152 & 159/AHD/2013 (IN ITA NOS.1742,1744 & 1743/AHD/2010 HINAFIL INDIA LTD.VS.THE ACIT AYS 2005-06 & 2006-07 & 2005-06-RESPECTIVELY - 4 - , & 0$1 21+$ , & 0$1 21+$ , & 0$1 21+$ , & 0$1 21+$/ COPY OF THE ORDER FORWARDED TO : 1. 34 / THE APPELLANT 2. 0534 / THE RESPONDENT. 3. !! $ '6 / CONCERNED CIT 4. '6() / THE CIT(A)-VALSAD 5. 1 #7 0$ , , / DR, ITAT, AHMEDABAD 6. 789 :% / GUARD FILE. ,' ,' ,' ,' / BY ORDER, 51$ 0$ //TRUE COPY// ; ;; ;/ // / !< !< !< !< ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 15.11.13(DICTATION-PAD 2-PA GES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15.11.13 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.19.11.13 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.11.13 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER