Rich Paints Limited, Baroda V. The Income Tax Officer,Ward-4(2), Baroda

MA 176/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4903 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1996-1997
• Appeal Filed On: 11-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIPUL SHAH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NO.176/AHD/2018 AY 1996-97 (IN ./IN ITA NO.187/AHD/2015) [ /ASSESSMENT YEAR : 1996-97] RICH PAINTS LIMITED C/O. DR.SHRI RAKESH M.SHAH 48, SHIVANSHU BUNGALOWS NEAR KRISHNADHAM SOCIETY VASNA ROAD VADODARA (GUJ.) 390 007 / VS. THE INCOME TAX OFFICER WARD-4(2) BARODA ./ ./PAN/GIR NO. : AAACR 8988 H ( /APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI VIPUL SHAH, AR / RESPONDENT BY: SHRI VIDHYUT TRIVEDI, SR.DR / DATE OF HEARING 07/02/2020 / DATE OF PRONOUNCEMENT 20/02/2020 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 17/08/2017 PASSED BY T HE ITAT AHMEDABAD BENCH C IN ITA NO.187/AHD/2015 FOR AY 1996-97. 2. WITH THE ASSISTANCE OF LD. REPRESENTATIVES, W E HAVE GONE THROUGH THE RECORD CAREFULLY. IT EMERGES FROM THE RECORD THAT THE ASSESSEES APPEAL WAS DISMISSED FOR WANT OF PROSECUTION. THE ASSESSEE HAS STATED THAT NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSE SSEE. ASSESSEE BEING A TOTALLY DEFUNCT COMPANY NOT DOING ANY BUSINESS SI NCE LAST SO MANY YEARS. NOTICE WAS SENT BY THE HONBLE TRIBUNAL AT RESIDENCE ADDRESS OF DIRECTOR MRS. BHARTIBEN M.SHAH (NOW EXPIRED) WHICH WAS UNFORTUNATELY LOCKED AT THAT TIME AND THAT IS WHY IT RESULTED INT O NON-ATTENDANCE OR NON- MA NO.176/AHD/2018 (IN ITA NO.187/AHD/2015) RICH PAINTS LTD. VS. ITO ASST.YEAR - 1996 -97 - 2 - COMPLIANCE BEFORE THE TRIBUNAL. DEATH CERTIFICATE OF BHARTIBEN MAHENDRABHAI SHAH HAS BEEN FILED BY THE ASSESSEE. 3. CONSIDERING THE FACTS DEPOSED IN THE APPLICATIO N, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS F OR NOT APPEARING BEFORE THE TRIBUNAL WHEN THE APPEAL WAS LISTED FOR HEARING. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. REGISTRY IS DIRECTED TO LIST THE APPEAL FO R HEARING ON 24/02/2020 . NO NOTICE WILL BE SENT TO BOTH THE PARTIES BECAUSE THIS DATE HAS DULY BEEN COMMUNICATED DURING THE COURSE OF HEARING. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 20/02/2020 SD/- SD/- (MAHAVIR PRASAD) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 20/02/2020 # . . , . $ . . / T.C. NAIR, SR. PS !' #' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. %&' ( / CONCERNED CIT 4. ( ( ) / THE CIT(A)-III, BARODA 5. )*+ $$&' , &' , % / DR, ITAT, AHMEDABAD 6. +./ / GUARD FILE. / BY ORDER, ) $ //TRUE COPY// / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD