M/s. Akshar Infrastructure Pvt. Ltd., Surat V. The Jt. CIT, Range-1, Surat

MA 166/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1770 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-04-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 30-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: A K PAREKH A R
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD , , , , BEFORE SHRI G.C.GUPTA , VICE PRESIDENT AND .., ! '# '# '# '# SHRI T.R. MEENA, ACCOUNTANT MEMBER $%.. , &' ( & ! ) & ! ) & ! ) & ! ) M.A. NO. 1 66 /AHD/ 201 3 (IN ITA NO. 3230/AHD/2009) ASSESSMENT YEAR :2005-06 M/S. AKSHAR INFRASTRUCTURE PVT. LTD. 28, MAHALAXMI SOCIETY, AMROLI, SURAT. V/S . JT. COMMISSIONER OF INCOME-TAX, RANGE-1, SURAT PAN NO. A A ECA7435J (APPELLANT) .. (RESPONDENT) *+ , - & / BY APPELLANT SHRI A. K. PAREKH, A.R. ./*+ , - & /BY RESPONDENT SHRI O. P. BATHEJA, SR. D.R. 0 , 1%' /DATE OF HEARING 04.04.2014 234 , 1%' /DATE OF PRONOUNCEMENT 11.04.2014 O R D E R PER : SHRI T. R. MEENA, ACCOUNTANT MEMBER THIS M.A. IS FILED BY THE ASSESSEE SEEKING RECALL O F THE EX PARTE TRIBUNAL ORDER DATED 17.05.2013. THE ASSESSEE SUBMITTED IN M.A. AS UNDER: 1. THE MISCELLANEOUS APPLICATION IS FILED AGAINST THE ORDER U/S. 254 OF THE ACT. DTD. 17.05.2013, RECEIVED ON 16.07.2013. T HE APPEAL HAS BEEN DISMISSED ON THE GROUND THAT NONE APPEARED ON BEHALF OF ASSESSEE ON THE DATE OF HEARING FIXED ON 14.05.2013 . THERE IS A M.A. NO.166/AHD/13 IN ITA NO. 3230/AHD/2009, A.Y. 0 5-06 PAGE 2 FACTUAL MISTAKE IN AS MUCH AS THE HON'BLE BENCH OVE RLOOKED THE LETTER DTD. 08.05.2013(PAGE 5) FILED BY A CHARTERED ACCOUNTANTS SEEKING ADJOURNMENT. 2. THE LAST HEARING WAS FIXED ON 25.03.2013 ON WHIC H DATE THE BENCH DID NOT FUNCTION. THE EARLIER HEARING WAS FIXED ON 16.01.2013 ON WHICH DATE ALSO THE BENCH DID NOT FUNCTION. THE HEA RING FIXED ON 21.11.2012 WAS ADJOURNED AT THE REQUEST OF THE DR. 3. SINCE, THE AR WAS ON A TOUR DURING THE VACATION, THE AR HAD REQUESTED FOR THE SHORT ADJOURNMENT WHIC H WAS DUE TO UNAVOIDABLE CIRCUMSTANCES. 4. THE ASSESSEE HAD ALREADY FILED A WRI TTEN SUBMISSION ON 24.04.2012 (PAGE 6)FOR THE HEARING ON 25.04.2012 AL ONGWITH A COMPLETE PAPER BOOK CONTAINING 54 PAGES. THEREAFTER THE MATTER COULD NOT BE HEARD. 5. IN VIEW OF THE ABOVE FACTS AND CONSIDERING THE F ACTS THAT THE APPELLANT HAD ALREADY SUBMITTED A DETAILE D PAPER BOOK ON 24.04.2012, ONE MORE OPPORTUNITY OF HEARING SHOULD BE GRANTED TO APPELLANT TO PRESENT ITS CASE BEFORE THE BENCH. THUS, THE ASSESSEE REQUESTED THAT THIS EX PARTE TRI BUNAL ORDER SHOULD BE RECALLED BECAUSE THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THAT DATE. 2. CONSIDERING THIS FACT, WE ARE SATISFIED THAT THE ASSESSEE COULD NOT APPEAR ON THAT DATE OF HEARING BECAUSE OF REASONABL E CAUSE AND HENCE AS PER RULE 24 OF THE TRIBUNALS RULES, 1963, THIS EX PARTE TRIBUNAL ORDER IS RECALLED. M.A. NO.166/AHD/13 IN ITA NO. 3230/AHD/2009, A.Y. 0 5-06 PAGE 3 3. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF T HIS APPEAL ON 19.06.2014. SINCE, THE DATE OF HEARING WAS PRONOUNCED IN OPEN C OURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE M.A. OF THE ASSESSEE STANDS A LLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 11.04.2014 SD/- SD/- (G.C.GUPTA) (T.R. MEENA) VICE PRESIDENT ACCOUNTANT MEMBER TRUE COPY S.K.SINHA &5 &5 &5 &5 , ,, , .16 .16 .16 .16 7&641 7&641 7&641 7&641 / COPY OF ORDER FORWARDED TO:- 1. *+ / APPELLANT 2. ./*+ / RESPONDENT 3. ## 1 ; / CONCERNED CIT 4. ;- / CIT (A) 5. 6? .1 , , / DR, ITAT, AHMEDABAD 6. A BC / GUARD FILE. BY ORDER/ &5 &, / # , )