M/s. Shalimar Exhibitors, Surat V. The Income tax Officer,Ward-2(1), Surat

MA 193/AHD/2009

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7335 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 08-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K PATEL
• Keywords: Opportunity of being heard

Judgement Text

-1- IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'C' BEFORE SHRI D K TYAGI JUDICIAL MEMBER & SHRI A MOHAN ALANKAMONY- AM M A NO.193/AHD/2009 [ARISING OUT OF ITA NO.602/AHD/2009 (ASSESSMENT YEAR:-2005-06) M/S SHALIMAR EXHIBITORS, C/O K KIRAN & CO., 235- 236, SHANKHESHWAR COMPLEX, OPP. RAYMOND SHOW ROOM, KAILASHNAGAR, SAGRAMPURA, SURAT- 395002 V/S THE INCOME-TAX OFFICER, WARD-2(1), SURAT PAN: AAKFS 9213 Q [APPLICANT] [ORIGINAL APPELLANT] [RESPONDENT] [ORIGINAL RESPONDENT] APPLICANT BY :- NONE RESPONDENT BY:- SHRI A K PATEL, SR. DR DATE OF HEARING:- 25-11-2011 DATE OF PRONOUNCEMENT:- 02-12-2011 O R D E R PER A MOHAN ALANKAMONY (AM) :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR THE REC ALLING OF THE ORDER OF THE ITAT IN ITA NO.602/AHD/2009, DATED 27- 04-2009. 2 IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HA S SUBMITTED AS UNDER: 1. THE ORDER DATED 27/04/2009 WAS PASSED BY HON'BLE ITAT BENCH - 'SMC' AND WAS RECEIVED ON 26/05/2009 WHEREIN THE AP PEAL WAS 2 DISMISSED ON THE GROUND THAT THE NONE APPEARED ON B EHALF OF THE APPELLANT. 2. THE APPELLANT URGES THAT THE RAJKUMAR THEATRE IS A FAMOUS PLACE, HOWEVER, THE SAME IS RECENTLY DEMOLISHED AND THERE IS NO PROPER OFFICE AND, THEREFORE, THE NOTICE SEEMS TO BE SERVE D TO SOME IMPROPER PERSON AND IT HAS NOT FINALLY REACHED TO THE PARTNE R OF THE FIRM. 3. IN THE SIMILAR CIRCUMSTANCES, THE NOTICE IN THE CASE OF SHAMA RAISINGH CHANDEL WHICH IS A SISTER CONCERN OF SHALI MAR EXHIBITORS WAS ALSO NOT SERVED AND THE ITA NO. 1720/AHD/2007 W AS DISMISSED RELYING ON THE DECISION IN THE CASE OF MULTIPLAN IN DIA (P) LTD. 38 ITD 320. THE MA IN THE CASE OF SHAMA RAISINGH CHANDEL W AS HEARD AND THE MATTER IS RESTORED VIDE MA NO. 190/AHD/2008 DAT ED 13.02.2009. 4. I, THEREFORE, REQUEST YOUR HONOUR TO BE KIND ENO UGH TO SEND THE NOTICE AT OUR OFFICE AS I MENTIONED HEREUNDER. C/O. K. KIRAN & CO. 235-236, SHANKHESHWAR COMPLEX, OPP. RAYMOND SHOW ROOM, KAILASHNAGAR, SAGRAMPURA, SURAT - 2 5. THE APPELLANT URGES THAT, THE DEFAULT MAY BE TAK EN AS TECHNICAL ONE AND FOR ENABLE CAUSE AND HENCE THE APPEAL MAY PLEAS E BE RESTORED . 3 IN VIEW OF THE AFORESAID FACTS AND CIRCUMSTANCES, IT WAS SUBMITTED IN THE MISC. APPLICATION THAT THE ORDER O F THE TRIBUNAL DATED 27-04-2009 MAY BE RECALLED AND THE APPEAL BE DECIDED AFRESH AFTER GIVING AN OPPORTUNITY OF BEING HEARD I N THE MATTER. IT WAS ALSO SUBMITTED THAT THE NOTICE OF RE-HEARING MA Y BE SENT TO THE NEW ADDRESS OF THE ASSESSEE AS MENTIONED IN THE MISCELLANEOUS APPLICATION ABOVE. 4 AFTER HEARING THE LD. DR WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE APPELLANT. THEREFORE WE HEREBY RECALL THE ORDER OF THE ITAT IN 3 ITA NO.602/AHD/2009, DATED 27-04-2009. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE APPEAL IN THE NO RMAL COURSE AND INTIMATE BOTH THE PARTIES TAKING NOTE OF THE PRESEN T ADDRESS OF THE APPELLANT. 5 IN THE RESULT, THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT TODAY ON 02-12-2011 SD/- SD/- (D K TYAGI) JUDICIAL MEMBER (A MOHAN ALANKAMONY) ACCOUNTANT MEMBER DATE : 02-12-2011 COPY OF THE ORDER FORWARDED TO: 1. M/S SHALIMAR EXHIBITORS, C/O K KIRAN & CO., 235- 236, SHANKHESHWAR COMPLEX, OPP. RAYMOND SHOW ROOM, KAILASHNAGAR, SAGRAMPURA, SURAT-395002 2. THE INCOME-TAX OFFICER, WARD-2(1), SURAT 3. CIT CONCERNED 4. CIT(A)-II, SURAT 5. DR, ITAT, AHMEDABAD BENCH-C, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD