Shree Ram Engineering Company, Bharuch V. The Income tax Officer,Ward-2, Bharuch

MA 178/AHD/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1558 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-02-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 18-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA SRDR
• Assessee Lawyers: MK PATELAR
• Keywords: Bonafide belief; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMADABAD , , , , BEFORE SHRI MUKUL KUMAR SHRAWAT , JUDICIAL MEMBER AND , SHRI T.R. MEENA, ACCOUNTANT MEMBER .. , ! ' # ' # ' # ' # M.A. NO. 178/AHD/2012 (IN ITA NO. 707/AHD/2010) ASSESSMENT YEAR :2006-07 M/S. SHREE RAM ENGINEERING COMPANY A-59, NAR NARAYAN BUNGALOWS, BHOLAV, BHARUCH - 392001 V/S . THE INCOME TAX OFFICER, WARD-2, BHARUCH PAN NO. A BEFS5140A (APPELLANT) .. (RESPONDENT) $% & ' /BY APPELLANT SHRI M. K. PATEL, A.R. ()$% & ' /BY RESPONDENT SHRI R. K. DHANESTA, SR.D.R. *+ & ! /DATE OF HEARING 21.02.2014 ,-. & ! /DATE OF PRONOUNCEMENT 26.02.2014 O R D E R PER : SHRI T.R.MEENA, ACCOUNTANT MEMBER THIS M.A. IS FILED BY THE ASSESSEE AGAINST THE ORDE R PASSED BY THE A BENCH, DATED 25.05.2012 IN ITA NO. 707/AHD/2010 FOR A.Y. 2006-07. 2. IN THIS CASE, THE ASSESSEES APPEAL IN ITA NO. 7 07/AHD/2010 FOR A.Y. 06-07 WAS DISMISSED ON THE GROUND OF NONE APPEARANC E AND BY APPLYING THE DECISION OF MULTIPLAN (INDIA) (P) LTD., (38 ITD 320). THE ASSESSEE FILED M.A. IN THIS CASE, THE ASSESSEE SENT AN ADJOURNMENT APPL ICATION BY REGISTERED SPEED POST ON 19.05.2012, WHICH WAS NOT RECEIVED ON THE DATE OF HEARING I.E. 21.05.2012. IT WAS ARGUED THAT THIS WAS BEYOND CON TROL OF THE ASSESSEE AND M.A. NO. 178/AHD/2012 (IN ITA NO. 707/AHD/10), A.Y. 06-07 PAGE 2 HE WAS IN BONAFIDE BELIEF THAT ADJOURNMENT WOULD BE GIVEN BY THE BENCH. THE PARTY IS INTERESTED TO PURSUE THE APPEAL BEFORE THE BENCH. THEREFORE, HE REQUESTED TO ALLOW THE M.A. AND FIX THE CASE. HE A LSO RELIED UPON VARIOUS CASE LAWS ON THIS ISSUE. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THE ASSESSEE HAS REASONABLE CAUSE FOR NOT APPEARING BEFORE US. HE IS SINCERE IN PURSUING THE APPEAL BEFORE THE BENCH AND LD. COUNSEL HAS GIVEN UNDERTAKING THAT HE WILL APPEAR ON 10.04.2014. AFT ER CONSIDERING THE FACTS OF THE CASE, WE ALLOW THE ASSESSEES M.A. 4. IN THE RESULT, THE ASSESSEES M.A. IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 26.02.2014 SD/- SD/- ( MUKUL KUMAR SHRAWAT ) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY S.K.SINHA / / / / & && & (0 (0 (0 (0 1 0. 1 0. 1 0. 1 0. / COPY OF ORDER FORWARDED TO:- 1. $% / APPELLANT 2. ()$% / RESPONDENT 3. 5 / CONCERNED CIT 4. 5- / CIT (A) 5. 09: (* , , / DR, ITAT, AHMEDABAD 6. :<= >? / GUARD FILE. BY ORDER/ / , @/ B , #