M/s. Kruti Organisers Pvt. Ltd., Ahmedabad V. The ACIT.,Cent.Circle-1(2), Ahmedabad

MA 2/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0406 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 04-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Assessee Lawyers: D P SONI
• Keywords: Reasonable cause

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.2/AHD/2013 ( ARISING OUT OF I.T(SS).A. NO.148/AHD/2010) ( / / / / ASSESSMENT YEAR : 2004-05) M/S.KRUTI ORGANISERS PVT.LTD. 2 ND FLOOR, KAYCREST OPP.GUJARAT GAS CO.LTD. NR.PARIMAL CROSSING AHMEDABAD (ORIGINAL APPELLANT) / VS. THE ACIT CENTRAL CIRCLE-1(2) AHMEDABAD (ORIGINAL RESPONDENT) ! '#./%& '#./ PAN/GIR NO. : AABCK 9339 C ( ' / // / APPLICANT ) .. ( ()' / RESPONDENT ) APPLICANT BY : SHRI D.P.SONI RESPONDENT BY : SHRI K.C. MATHEWS SR.D.R. '*+ , -! / / / / DATE OF HEARING : 19/07/2013 ./ , -! / DATE OF PRONOUNCEMENT : 25/07/2013 0 / O R D E R S PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS PETITION HAS BEEN FILED BY TH E APPLICANT- ASSESSEE FOR RECALLING THE ITAT D BENCH AHMEDABA D ORDER DATED 28/09/2012 PASSED IN IT(SS)A NO.148/AHD/2010 PERTAI NING TO ASST.YEAR 2004-05. 2. LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THERE WAS A MISTAKE IN RECORDING THE DATE OF HEARING. HE HAS ALSO PLACED ON RECORD AN AFFIDAVIT DATED 14/03/2013 ON BEHALF OF SHRI BIPIN PANCHAL AG ED ABOUT 45 YEARS A RESIDENT OF 34, SHIVNANDAN RESIDENCY, NARODA, AHMED ABAD. LD.COUNSEL MA NO.2/AHD/2013 ( IN IT(SS)A NO.148/AHD/2010) M/S. KRUTI ORGANISERS PVT.LTD. VS.ACIT ASST.YEAR - 2004-05 - 2 - FOR THE ASSESSEE SUBMITTED THAT NON-APPEARANCE BEFO RE THE TRIBUNAL WAS DUE TO MISTAKE AND WRONG BELIEF THAT THE MATTER WAS FIXED FOR 29 TH AGUSUT-2012. HOWEVER, THE APPEAL IN THE CASE OF TH E ASSESSEE WAS DISPOSED OF VIDE TRIBUNAL ORDER DATED 28/09/2012. HE SUBMITTED THAT ATLEAST AN OPPORTUNITY OF HEARING SHOULD BE GRANTED TO THE ASSESSEE AND PRAYED THAT THE TRIBUNAL ORDER DATED 28/09/2012 MAY PLEASE BE RECALLED. ON THE CONTRARY, LD.SR.DR SUBMITTED THAT THERE WAS NO MISTAKE APPARENT FROM THE RECORD. THE ASSESSEE HAS NOT DEMONSTRATED ANY REASONABLE CAUSE FOR NON-APPEARANCE AND ALSO SUBMITTED THAT TH E SUBMISSION OF THE ASSESSEE THAT WRONG DATE WAS RECORDED. HE POINTED OUT THAT THE NOTICE OF HEARING WAS ALSO SENT BY REGISTERED-POST AND THE SA ME IS DULY RECEIVED BY THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE CONTENTION OF THE LD.COUN SEL FOR THE ASSESSEE IS THAT THERE WAS A MISTAKE IN RECORDING THE CORRECT D ATE OF HEARING. HOWEVER, LD.SR.DR POINTED OUT THAT NOTICE OF HEARIN G WAS ALSO SERVED BY WAY OF REGISTERED POST AND THE ACKNOWLEDGEMENT IS A LSO AVAILABLE ON RECORD. THIS ASPECT COULD NOT BE CONTROVERTED BY THE LD.COUNSEL FOR THE ASSESSEE. BUT STILL, IT IS POSSIBLE THAT THE WRON G IMPRESSION ABOUT DATE OF HEARING ON THE BASIS OF WRONG NOTING OF DATE BY THE ASSISTANT MIGHT HAVE REMAINED AFTER THE DATE IN NOTICE ALSO WITHOUT NOTI CING THIS SMALL DIFFERENCE IN THESE TWO DATES. HENCE, IN THE INTE REST OF JUSTICE, IT WOULD BE APPROPRIATE THAT THE TRIBUNAL ORDER DATED 28/09 /2012 BE RECALLED. THE ASSESSEE BE GRANTED ANOTHER OPPORTUNITY OF HEA RING. THE ASSESSEE IS CAUTIONED NOT TO SEEK ANY ADJOURNMENT ON FRIVOLOUS GROUNDS IN FUTURE. IN VIEW OF ABOVE DISCUSSION, THE TRIBUNAL ORDER DATED 28/09/2012(SUPRA) IS MA NO.2/AHD/2013 ( IN IT(SS)A NO.148/AHD/2010) M/S. KRUTI ORGANISERS PVT.LTD. VS.ACIT ASST.YEAR - 2004-05 - 3 - HEREBY RECALLED. THE REGISTRY IS DIRECTED TO RE-F IX THE ASSESSEES APPEAL IN DUE COURSE. THE REGISTRY IS FURTHER DIRECTED TO ISSUE REQUISITE NOTICE OF HEARING TO THE CONCERNED PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE SD/- SD/- ( A.K. GARODIA ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 25/ 07 /2013 1.'., ..'./ T.C. NAIR, SR. PS 0 , (-2 3 2- 0 , (-2 3 2- 0 , (-2 3 2- 0 , (-2 3 2-/ COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT 2. ()' / THE RESPONDENT 3. '## - *4 / CONCERNED CIT 4. *4() / THE CIT(A)-I, AHMEDABAD 5. 267 (- , , / DR, ITAT, AHMEDABAD 6. 7 8+ / GUARD FILE. 0*' 0*' 0*' 0*' / BY ORDER, ')2- (- //TRUE COPY// 9 99 9/ // /' #% ' #% ' #% ' #% ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION 24.7.13(DICTATION-PAD 6 PAGES ATTACHED WITH THIS FI LE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24.7.13 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.25.7.13 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25.7.13 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. P DATE OF DESPATCH OF THE ORDER