Jay Construction, Anand V. The Income Tax Officer, Ward-1, Anand

MA 216/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5151 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 16-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B T THAKKAR
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

M.A. NO.216 /AHD/201 6 A SSESSMENT Y EAR: 20 0 5 - 06 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] M.A. NO.216/AHD/2016 (IN I.T.A. NO. 645 /AHD/ 20 1 3 ) ASSESSMENT Y EAR : 200 5 - 06 JAY CONSTRUCTION, ..... ...... . ... . APPELLANT R.S. PLATINUM NR. PETROL PUMP, BHALEJ ROAD, ANAND 388 001. [ PAN: AAEFJ 7695 Q ] VS. INCOME TAX OFFICER, WARD 1, ANAND. ............... . RESPONDENT APPEARANCES BY: B.T. THAKKAR , FOR THE APPELLANT ALOK KUMAR , FOR THE RESPONDENT D ATE OF C ONCLUDING THE HEARING : 2 0.01 .201 7 DATE OF PRONOUNCING THE ORDER : 24 .01.2017 O R D E R BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 30.09.2016 PASSED BY THE ITAT AHMEDABAD SM C BENCH IN ITA NO. 645/ AHD/201 3 FOR ASSESSMENT YEAR 200 5 - 06 . 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED AS FOLLOWS : - THIS APP EAL ORDER HAS BEEN PASSED EX - PARTE DISMISSING THE APPEAL AND RELYING ON THE DECISION OF ITAT DELHI BENCH 38 ITD 320. THE APPELLANT RESPECTFULLY SAYS AND SUBMITS THAT NOTICE FIXING DATE OF HEARING OF THE APPEAL WAS NEVER SERVED UPON THE APPELLANT. THEREFORE , THE APPELLANT COULD NOT APPEAR ON THE FIXED DATE FOR HEARING OF THE APPEAL. YOUR HONOUR IS, THEREFORE P RAYED THAT THE APPEAL MAY KINDLY BE RECALLED IN THE INTEREST OF NATURAL JUSTICE. M.A. NO.216 /AHD/201 6 A SSESSMENT Y EAR: 20 0 5 - 06 PAGE 2 OF 2 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD SMC BENCH PASSED IN ITA NO. 645/AHD/2013 DATED 30.09.2016 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERIT ON 06.03.2017. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF JANUARY, 2017 . SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 24 TH DAY OF JANUARY, 2017 . PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD