M/s. Sujal Developers, Ahmedabad V. The Income Tax Officer, Ward-9(1), Ahmedabad

MA 183/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2462 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-11-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 09-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFO RE SHRI MUKUL KR. SHRAWAT, J.M. & SHRI ANIL CHATURVEDI , A.M.) M . A. NO. 183 / AHD/ 20 1 3 (IN ITA NO.2427/AHD/2010) (A SSESSMENT YEAR: 2006 - 07) M/S. SUJAL DEVELOPERS 1 ST FLOOR, SANSKRUT, OLD HIGH COURT ROAD, OFF ASHRAM ROAD, AHMEDABAD V/S INCOME TAX OFFICER WARD - 9(1), AHMEDABAD (APP ELLANT) (RESPONDENT) PAN: AAMFM 1427H APPELLANT BY : SHRI BHARAT SHAH, A.R. RESPONDENT BY : SHRI ROOPCHAND, SR. D.R. ( )/ ORDER DATE OF HEARING : 07 - 11 - 2014 DATE OF PRONOUNCEMENT : 14 - 11 - 2014 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS M.A. THE ASSESSEE HAS SUBMITTED FOR RECALL OF THE EX - PARTE ORDER OF TRIBUNAL IN ITA NO. 2427/AHD/2010 DATED 27.02.2013 . 2. THE LEARNED A.R. HAS EXPLAINED THE REASONS FOR NOT APPEARING ON THE DA TE OF HEARING WAS DUE TO THE CHANGE OF ADDRESS, WHICH HE HAD FAILED TO INTIMATE TO THE REGISTRY. HE FURTHER SUBMITTED THAT THE NEW ADDRESS HAS NOW BEEN INTIMATED TO REGISTRY. HE, THEREFORE, REQUESTED THAT THE EX - PARTE ORDER BE RECALLED. THE LD. D.R. ON THE OTHER HAND DID NOT SERIOUSLY OBJECTED TO THE REQUEST OF THE ASSESSEE. M A NO 183/A/13 (IN ITA NO.2427/A/10) . A.Y. 2006 - 07 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS AS NOTED ABOVE, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON - APPEARANCE OF THE LEARNED A.R. ON THE APPOINTED D ATE OF HEARING AND HENCE, WE RECALL THE EX - PARTE TRIBUNAL IN ITA NO. 2427/AHD/2010 ORDER DATED 27.02.2013 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 21.01.2015 . BOTH PARTIES WERE INFORMED IN COURT AND HENCE THE NOTICE OF HEARING WAS DISPENSE D WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 14 - 11 - 201 4 . SD/ - SD/ - (MUKUL KR. SHRAWAT ) (ANIL CHATURVEDI) JUDIC IAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., IT AT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD