Gopal Cold Storage, Ahmedabad V. The Income tax Officer,Ward-2, Anand

MA 163/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9214 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1999-2000
• Appeal Filed On: 22-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI A.K.GARODIA, ACCOUNTANT MEMBER AND KUL BHARAT, JUDICIAL MEMBER (MISC. APPLICATION) NO.163 /AHD/2012 (A/O IT(SS) NO.222/AHD/2010) / // / ASSESSMENT YEAR :- 1999-00 GOPAL COLD STORAGE, 602, WALLS STREET-1, OPP. ORIENT CLUB, ELLISBRIDGE, AHMEDABAD -380006 [ PAN NO. AGFG 6927L ] / V/S . INCOME TAX OFFICER, WARD-2, ANAND (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT). (APPELLANT) .. (RESPONDENT) /BY APPELLANT SHRI TEJ SHAH, AR / BY RESPONDENT SHRI T. SANKAR SR-DR ! '# / DATE OF HEARING 02-11-2012 $% ! '# /DATE OF PRONOUNCEMENT 09-11-2012 & & & & / // / ORDER PER KUL BHARAT, JUDICIAL MEMBER:- THIS MISCELLANEOUS APPLICATION (MA) OF THE ASSESSE E SEEKING RE-CALL OF THE ORDER DATED 28-05-2012, WHEREBY THE APPEAL OF T HE ASSESSEE WAS DISMISSED FOR NON-PROSECUTION BY THIS TRIBUNAL FOLL OWING THE DECISION OF THE CO- ORDINATE BENCH RENDERED IN THE CASE OF MULTIPLAN (INDIA) (P) LTD., 38 ITD. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT A NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE, HOWEVER, THE BUSINESS PREMISES OF THE ASS ESSEE REMAINED CLOSED DUE TO NON-BUSINESS ACTIVITY. HE SUBMITTED THAT AN AFFIDAVIT ON BEHALF OF THE PARTNER OF THE ASSESSEE-FIRM, DULY NOTARIZED HAS BE EN FILED ALONG WITH M.A. MA NO.163/AHD/2012 GOPAL COLD STORAGE V. ITO WD-2, ANAND PAGE 2 2. ON THE OTHER HAND, LD. SR-DR FOR THE REVENUE OPP OSED THE MA AND HE SUBMITTED THAT ASSESSEE OUGHT TO HAVE INFORMED ABOU T THE CLOSURE OF THE BUSINESS PREMISES AND HE SHOULD HAVE INFORMED THE N EW ADDRESS. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND THAT PARTNER OF THE AS SESSEE-FIRM IN HER AFFIDAVIT HAS SUBMITTED THAT THE OFFICE OF THE ASSESSEE-FIRM HAS BEEN SITUATED AT VILLAGE LAMBHAVEL, NADIAD ROAD, LAMBHVEL, ANAND REMAINED CL OSED DUE TO DIVEST REASONS. IT IS SUBMITTED THAT IF THE ORDER DATED 28 -05-2012 IS NOT RECALLED, THE ASSESSEE-FIRM WOULD SUFFER IRREPARABLE LOSS AND INJ URY. IT IS SUBMITTED THAT IN THE INTEREST OF PRINCIPLE OF NATURAL JUSTICE THE TR IBUNALS ORDER MAY BE RECALLED AND THE ASSESSEE MAY BE GIVEN ANOTHER OPPORTUNITY T O CONTEST ITS CASE. AFTER CONSIDERING ALL THESE ASPECTS OF THE MATTER, WE FEE L THAT ASSESSEE HAS GIVEN REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. THEREFORE, IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER DATED 28-05-2012 PASSED IN IT(SS)A NO.222/AHD/2010. THE MA OF THE ASSESSEE STA NDS ALLOWED. THE REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR HEARING IN REGULAR COURSE. 4. IN THE RESULT, MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K. GARODIA) (.KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) '()- 09/11/2012 / 0 *DKP & & & & ! ! ! ! 1! 1! 1! 1! / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. ((! 4 / CONCERNED CIT 4. 4- / CIT (A) MA NO.163/AHD/2012 GOPAL COLD STORAGE V. ITO WD-2, ANAND PAGE 3 5. 78 !, , / / DR, ITAT, AHMEDABAD 6. 8; <= / GUARD FILE. BY ORDER/ & , /TRUE COPY/ >// (? , / 0 STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 5/11 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 5/11 4) DATE OF CORRECTION 5) DATE OF FURTHER CORRECTION 6) DATE OF INITIAL SIGN BY MEMBERS 5/11 7) ORDER UPLOADED ON 12/11 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 9/11