Mayur Construction, Valsad V. The ACIT, Central Circle-4, Surat

MA 172/AHD/2014

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4392 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 16-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 2

Judgement Text

M.A. NO S . 171 & 172 /AHD/201 4 ASSESSMEN T Y E AR S : 2002 - 03 & 2004 - 05 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND RAJPAL YADAV JM] M.A. NO S . 171 & 172/ AHD/201 4 (IN ITA NO S . 2358 & 2359 /AHD/201 0 ) AS SESSMENT Y EAR S : 20 0 2 - 03 & 2004 - 05 MAYUR CONSTRUCTION , .APPELLANT 101, AMAR CHAMBERS, VALSAD. [ PAN: AA DFM 9859 L ] VS. A SSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 4, SURAT. ... . RESPONDENT APPEARANCES BY: S.D. CHHEDA , FOR THE A PPELLANT SONIA KUMAR , F OR THE RE SPONDENT DATE OF CONCLUDING THE HEARING : MARCH 4 TH , 201 6 DATE OF PRONOUNCING THE ORDER : JUNE 1 ST , 201 6 O R D E R PER PRAMOD KUMAR AM : BY TH ESE MISCELLANEOUS APPLICATION S , THE ASSESSEE APPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 06.0 1 .2014 PASSED BY THE ITAT AHMEDABAD D BENCH IN ITA NO S . 2358 & 2359 /AHD/201 0 FOR A SSESSMENT YEAR S 200 2 - 03 & 2004 - 05 . 2. IN THE MISCELLANEOUS APPLICATION S THE ASSESSEE APPLICANT HAS SUBMITTED AS FOLLOWS: - 1. THE ABOVE APPEAL WAS DISPOSED OF BY THE TRIBUNAL B Y ITS ORDER DATED 6/1/2014. THE APPELLANT ABOVE NAMED BEG TO PRESENT THIS APPLICATION FOR RECALLING THE SAID ORDER U/S 254. 2. GROUNDS IN THE SAID APPEALS RELATED TO THE IMPOSITION OF PENALTY U/S . 271(1)(C). 3. THE TRIBUNAL HAS DISMISSED THE APPEAL FO R NON PROSECUTION AS OBSERVED IN PARAGRAPH 3 OF ITS ORDER. M.A. NO S . 171 & 172 /AHD/201 4 ASSESSMEN T Y E AR S : 2002 - 03 & 2004 - 05 PAGE 2 OF 3 4. THE NON APPEARANCE ON THE DATE OF HEARING ON THE ABOVE DATE WAS DUE TO INADVERTENT ERROR, COMMITTED BY A.R. IN THE PROCEEDING SHEET OF A.R. RECORDS, THE DATE OF ADJOURNMENT WAS RECORDED AS 02/ 01/2014 INSTEAD OF 06/01/2014 INADVERTENTLY ON THE DATE OF FIRST HEARING 08/11/2013 AND THAT MISTAKE CAME TO LIGHT ONLY AFTER RECEIVING THE ITAT ORDER OF THE CAPTIONED APPEALS. THINKING THE DATE OF HEARING ON 02/01/ 2014, A. R. HAD BOOKED HIS RAILWAY TICKET FOR 01/01/2014 IN KARNAVATI EXPRESS FROM VALSAD TO AHMADABAD & RETURN TICKET ON 02/01/2014 IN SHATABDI EXPRESS FROM AHMADABAD TO MUMBAI. THE COPY OF CANCELLED TICKET OF 02/01/2014 IS ATTACHED HEREWITH. THE AFFIDAVIT OF A.R. STATING FACTS IS ATTACHED HEREWI TH. 5. IT IS RESPECTFULLY SUBMITTED THAT THERE IS NO QUESTION OF NON - PERSUASION OF APPEAL AS IT IS APPARENT FROM THE FACT THAT A.R. HAD APPEARED HONORABLE ITAT ON 08/11/2013 AND ALSO FILED PAPER BOOK PRIOR TO THE DATE OF HEARING. THERE WAS NO REASON TO B OOK AND CANCEL THE TICKET OF 01/01/2014 A ND 02/01/2014. YOUR HONOR WOULD APPRECIATE THAT THE MISTAKE WAS INADVERTENT. 6. IT IS ALSO RESPECTFULLY SUBMITTED THAT MERIT HAS NOT BEEN CONSIDERED WHILE DISPOSING OF THE APPEAL. 7. IT IS RESPECTFULLY SUBMITTED & PRAYED THAT THE TRIBUNAL MAY BE PLEASED TO RECALL ITS ORDER. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF H E ARING. ACCORDINGLY, WE RECALL THE ORDER DATED 06.01.2014 OF THE ITAT AHMEDABAD D BENCH PASSED IN ITA NO S . 2358 & 2359 /AHD/201 0 FOR ASSESSMENT YEA R S 200 2 - 03 & 2004 - 05 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL S FOR HEARING ON 18.07.2016 . 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 1 ST DAY OF JUNE , 2016. SD/ - SD/ - RAJPAL YA DAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: THE 1 ST DAY OF JUNE, 2016 . M.A. NO S . 171 & 172 /AHD/201 4 ASSESSMEN T Y E AR S : 2002 - 03 & 2004 - 05 PAGE 3 OF 3 PBN/* COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY O RDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD