M/s. Anant Developers, Baroda V. The ACIT.,Circle-5, Baroda

MA 160/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7619 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 03-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bonafide mistake

Judgement Text

, , , , ' ' , ,, , , .'.#$% , '& ' ' (( ') *+ 160//2011 . 2062//2010 ' 12) ) 3+ 2007-08 ' ) ', 7, C/O. '8 . 9, -5, 9, < #= $>, ) ) ) ) ? @#)# $> ' )', &$% A , B VIP C # $, ' D, $ (F '& . AAHFA 6752C ) ( (( (' ' ' ') ) ) ) ( (( (@2FH @2FH @2FH @2FH) )) ) ' I J '+ .'.>', K @) @2FH I J '+ .., CL (9# @) )M I &+ 03/02/2012 O$3 I &+ 03/02/2012 '< '< '< '< , , , , P C+ P C+ P C+ P C+ Q (( ') P, ) C )' , ' ' , P . 2062//2010, ) 3+ 2007-08 ' C '< %) + 21/01/2011 $ C= ( RECALL ) )' ' )') % R ) C )' )S) @ @ % R+ ( IN ENGLISH VERSION ) '1) THAT THE APPEAL FILED BY THE ASSESSEE ABOVE-NAM ED FOR THE A.Y. 2007-08 BEARING ITA NO. 2062/AHD/2010 IS DECIDED BY HON'BLE ITAT, AHMEDABAD BENCH 'D', AHMEDABAD VIDE ORDER DATED 21/01/2011, W HEREBY THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION BY AP PLYING THE DECISION OF 38 ITD 320. 2) IT IS RESPECTFULLY SUBMITTED THAT NO NOTICE OF H EARING IS RECEIVED BY THE ASSESSEE FOR THE DATE OF HEARING MENTIONED IN THE ABOVE ORDE R OF ITAT AND HENCE NECESSARY ARRANGEMENT COULD NOT BE MADE FOR REPRESE NTING THE APPEAL BEFORE HON'BLE ITAT. THE ASSESSEE BEGS TO SUBMIT THAT THE ADDRESS MENTIONED IN FORM NO. 36 WAS OF THE SITE OF THE ASSESSEE AT THE RELEV ANT TIME. HOWEVER, WHEN THE 2 (( ') *+ 160//2011 . 2062//2010 ' 12) ) 3+ 2007-08 NOTICE WAS SENT BY ITAT, THE SITE-OFFICE WAS ALREAD Y CLOSED AND HENCE THE NOTICE WAS RETURNED BACK UNSERVED. THE ASSESSEE CAME TO KN OW ABOUT THE ORDER OF ITAT ONLY WHEN THE ITO CALLED TO ATTEND PENALTY PROCEEDI NGS AND IT WAS INFORMED BY THE ITO THAT OUR APPEAL WAS DISMISSED BY ITAT. EVEN THE ORDER OF ITAT WAS RETURNED BACK UNSERVED WHICH WAS LATER RECEIVED PERSONALLY B Y OUR ADVOCATE SHRI MEHUL K. PATEL FROM THE REGISTRY OF ITAT. THE ASSESSEE ADMITS ITS BONAFIDE MISTAKE IN NOT INF ORMING THE NEW ADDRESS TO THE REGISTRY OF ITAT WHICH IS AS UNDER: C/O. TEJAS C. BHAVSAR, 9, SHIV BUNGLOW SOCIETY, OPP. PRAGATI NAGAR SOCIETY, KHODIYAR CHAR RASTA, NEW VIP RING ROAD, KARELIBAUG, VADODARA. IT IS HUMBLY PRAYED THAT THE APPELLANT IS VERY MUCH INTERESTED IN PURSUING THE MATTER AND THEREFORE IT IS HUMBLY PRAYED THAT THE ABOVE OR DER MAY KINDLY BE RECALLED AND IN THE INTEREST OF JUSTICE THE APPELLANT BE GIVEN AN O PPORTUNITY OF HEARING AND THE APPEAL BE KINDLY DECIDED ON MERITS AND OBLIGE.' 2. )' $)T 'T $ ) 3. ' ' UT ) C ' )') (A )' ' V, , ) C ' ' W % ' ' )M I & $ ) C ' P )1XF )' 1A F ), , , ' ' , P . 2062//2010, ) 3+ 2007-08 ' C '< %) + 21/01/2011 $ C= ( RECALL ) ' W Y X8Z $ )'< '' W Q $ F[ \ )M ' ) \ 1$7 ' )$%> 9'8\ 4. C ], ) C P % # (( ') $ K ' W / // /- -- - / // /- -- - .'.#$% ('& ) ( ) %) + 03/02/2012 3 (( ') *+ 160//2011 . 2062//2010 ' 12) ) 3+ 2007-08 '< '< '< '< I II I @( @( @( @( '(3+ '(3+ '(3+ '(3+ 1. FH- 2. @2FH- 3. 7, 4. 7-(), 5. (9# @) , , 6. # `Q '< ', /2( @/ 1 / 8 ,