Permionics (I) Ltd., Baroda V. The Income tax Officer,Ward-4(2), Baroda

MA 202/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1031 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-10-2013
• Assessment Year: 1998-1999
• Appeal Filed On: 29-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: TALATI
• Keywords: Reasonable cause

Judgement Text

M.A. NO.202 TO 204/A/ 2012(ITA NO. 81 TO 83 /AHD/2010 . A.Y. 1998-99,1999-20 00 & 2006- 07 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) M. A. NO. 202 TO 204/AHD/2012 (IN ITA NO. 81 TO 83 /AHD/2010) (ASSESSMENT YEAR: 1998-99,199 9-2000 & 2006-07) PERMIONICS (INDIA) LIMITED E-2, BIDC INDUSTRIAL ESTATE GORWA BARODA (APPELLANT) VS. INCOME TAX OFFICER WARD. 4 (2) BARODA (RESPONDENT) PAN: AABCP2647L APPELLANT BY : SHRI S.H. TALATI RESPONDENT BY : SHRI P.L. KUREEL, SR. D.R. ( )/ ORDER DATE OF HEARING : 18-10-201 3 DATE OF PRONOUNCEMENT : 22-11-2013 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS M.A. THE ASSESSEE HAS REQUESTED FOR RECA LLING OF THE EX-PARTE ORDER OF TRIBUNAL IN ITA NOS. 81 TO 83/AHD/2010 DATED 14.05. 2012. 2. THE LD. A.R. SUBMITTED THE REASONS FOR NOT APPEA RING ON THE DATE OF HEARING WAS THAT NOTICE FIXING THE SAID APPEAL ON 14.05.201 2 WAS SENT BY SPEED POST ON 10 TH MAY, 2012 WHICH WAS RECEIVED BY THE APPELLANT COMP ANY ON 12 TH MAY, 2012, WHICH WAS SATURDAY AND A HOLIDAY. NEXT DAY 13 TH MAY, 2012 WAS ALSO HOLIDAY BEING SUNDAY AND THEREFORE THE SAME COULD B E DELIVERED TO THE CHARTERED ACCOUNTANT ON 14 TH MAY, 2012 WHICH WAS DELIVERED TO THEM AT M.A. NO.202 TO 204/A/ 2012(ITA NO. 81 TO 83 /AHD/2010 . A.Y. 1998-99,1999-20 00 & 2006- 07 2 AROUND 11.30 A.M. AND BY THE TIME THE NOTICE WAS RE CEIVED BY TALATI AND TALATI, BARODA AND THEREAFTER CONVEYED TO AHMEDABAD , HON. I.T.A.T. HAD ALREADY PASSED THE EX PARTE ORDER. IT WAS THEREFORE SUBMITTED THAT THERE WAS REASONABLE CAUSE FOR NOT APPEARING AND THEREFORE TH E MATTER BE RECALLED. THE LD. D.R. ON THE OTHER HAND DID NOT SERIOUSLY OBJECT TO THE REQUEST OF THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS AS NOTED ABOVE, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FO R NON-APPEARANCE OF THE LEARNED A.R. ON THE APPOINTED DATE OF HEARING AND H ENCE, WE RECALL THE EX- PARTE TRIBUNAL IN ITA NOS. 81 TO 83/AHD/2010 ORDER DATED 14.05.2012 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING O N 18.12.2013. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WA S DISPENSED WITH THE CONSENT OF BOTH PARTIES. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE IS REQUIRED TO BE IS SUED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 22 -11- 2013. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT 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., ITAT, AHMEDABAD. 6. GUARD FILE . BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AH MEDABAD