M/s. Samrat Builders, Ahmedabad V. DCIT, Gandhinagar Circle, Gandhinagar

MA 22/AHD/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3423 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 23-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Assessee Lawyers: RAJIV I RAVANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER M/S. SAMRAT BUILDERS 4 TH FLOOR, CENTER PLAZA, NEAR SATADHAR CHAR RASTA, SOLA ROAD, AHMEDABAD PAN: ABPFS7655B (APPELLANT) VS THE DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR (RESPONDENT) REVENUE BY: SHRI R.R. MAKWANA, SR. D.R. ASSESSEE BY: SHRI RAJIV I. RAVANI, A.R. DATE OF HEARING : 21-05-2021 DATE OF PRONOUNCEMENT : 04-06-2 021 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS MISCELLANEOUS APPLICATION IS ARISING OUT OF TH E ORDER OF THE ITAT VIDE ITA NO. 963/AHD/2018 A.Y. 2014-15 ORDER DATED 21-10-2019. 2. VIDE THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUBMITTED THAT THE ITAT AHMEDABAD HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF M.A. NO. 22/AHD/2020 (IN ITA NO. 963/AHD/2018) ASSESSMENT YEAR 2014-15) M.A. NO. 22/AHD/2020 (IN I.T.A NO. 963/AHD/2018) A.Y. 2014-15 PAGE NO M/S. SAMRAT BUILDERS VS. DCIT 2 PROSECUTION AS THE ASSESSEE HAS NOT MADE COMPLIANCE ON THE DATE OF HEARING ITS CASE ON 15 TH OCTOBER, 2019. IN THIS REGARD, THE ASSESSEE HAS S UBMITTED THAT IT HAS NOT RECEIVED THE NOTICE OF HEARING OF THE CA SE SINCE THE NOTICE WAS SERVED AT THE ADDRESS OF THE CONSTRUCTION SITE OF T HE ASSESSEE FIRM. IT IS FURTHER EXPLAINED THAT SAID ADDRESS M/S. SAMRAT BUI LDERS, PLOT NO. 1, VASNA, HADMATIYA GAM, BETWEEN SARGASAN TO SECTOR ROAD, GAN DHINAGAR WAS THE CONSTRUCTION SITE OF THE PROJECT WHICH WAS FOR TEMP ORARY DURATION TILL THE COMPLETION OF THE PROJECT. IN THIS REGARD, THE AS SESSEE HAS GIVEN THE COMMUNICATION ADDRESS IN THE MISCELLANEOUS APPLICAT ION AS UNDER:- M/S. SAMRAT BUILDERS, 4 TH FLOOR CENTRE PLAZA, NEAR SATADHAR CHAR RASTA, SOLA ROAD, AHMEDABAD 3. HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD. IT IS UNDISPUTED FACT THAT APPEAL OF THE ASSESSEE WAS DIS MISSED FOR WANT OF NON- PROSECUTION VIDE ITA NO. 963/AHD/2018. AFTER PERUS AL OF THE SAID SUBMISSION OF THE ASSESSEE IT APPEARED THAT THE ASS ESSEE COULD NOT MAKE COMPLIANCE ON THE DATE OF HEARING I.E. 15 TH OCTOBER, 2019 BECAUSE OF NOT RECEIVING THE NOTICE TIMELY FOR HEARING BECAUSE SAM E WAS SERVED ON THE TEMPORARY ADDRESS AT THE PROJECT SITE OF THE FIRM. THEREFORE, WE CONSIDER THAT THERE IS BONAFIDE REASON FOR NOT MAKING COMPLI ANCE ON THE DATE OF HEARING OF THIS CASE. ACCORDINGLY, WE RECALL THE O RDER OF THE ITAT DATED 21- 10-2019 AND DIRECT THE REGISTRY TO LIST THIS CASE F OR HEARING IN DUE COURSE AFTER SERVING THE NOTICE ON THE AFORESAID ADDRESS GIVEN B Y THE ASSESSEE IN THE M.A. NO. 22/AHD/2020 (IN I.T.A NO. 963/AHD/2018) A.Y. 2014-15 PAGE NO M/S. SAMRAT BUILDERS VS. DCIT 3 MISCELLANEOUS APPLICATION. ACCORDINGLY, THIS MISCE LLANEOUS APPLICATION IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04-06-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 04/06/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,