M/s. Patel Beverages, Ahmedabad V. The Income tax Officer,Wad-2(2), Ahmedabad

MA 220/AHD/2011

• Counselvise Citation: [2012] 129 COUNSELVISE.COM (IT) 9999 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 27-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Assessee Lawyers: U S BHATI
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE SHRI D.K.TYAGI, JUDICIAL MEMBER AND SHRI A.MOHAN ALONKAMONY, ACCOUNTANT MEMBER (MISC. APPLICATION) NO.220 /AHD/2011 / // / ASSESSMENT YEAR:-2005-06 (ARISING OUT ITA NO.3278/AHD/2009 M/S PATEL BEVERAGES, PROP. M/S. NAVNEET B PATYEL HUF, 857.3, GIDC,M MAKARPURA, BARODA-10, PAN NO.AAHHP5307C / V/S . INCOME TAX OFFICER WARD-2(2), BARODA (APPELLANT) .. (RESPONDENT) ! /BY APPELLANT SHRI U.S. BHATI, AR '# ! /BY RESPONDENT SHRI RAHUL KUMAR, SR-DR !$% &'( /DATE OF HEARING 20-04-2012 )* &'( /DATE OF PRONOUNCEMENT 20-04-2012 + + + + / // / ORDER PER D.K.TYAGI, JUDICIAL MEMBER:- BY THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSE E HAS REQUESTED FOR RE-CALLING OF THE EX PARE ORDER PASSED BY THE TRIBU NAL BY APPLYING THE DECISION OF MULTIPLAN (INDIA) (P) LTD. 38 ITD IN ITA NO.3278/AHD/2009 DATED 26-05-2011. 2 AT THE TIME OF HEARING BEFORE US, THE ASSESSEE RE LIED ON PARA-4 TO 7 OF THE MA WHICH READS AS UNDER:- 4. THE HONBLE TRIBUNAL HAS MENTIONED IN THE ORDER THAT THE HEARING WAS FIXED FOR 09.02.2010. HOWEVER, ON 9 TH FEBRUARY, 2010 THE B BENCH OF THE HONBLE ITAT, AHMEDABAD DID NOT FUNCTI ON. THE ABOVE DATE OF HEARING WAS COMMUNICATED VIDE ACKNOWLEDGEM ENT-CUM- NOTICE ISSUED BY THE REGISTRY IN TOKEN OF HAVING R ECEIVED THE APPEAL MA NO.220/AHD/2011 A.Y. 2005-06 M/S. PATEL BEVERAGES V. ITO WD-2(2) BRD PAGE 2 MEMO ON 9 TH DECEMBER, 2009. NOTICE OF HEARING ISSUED, IF ANY, AFTER 09.02.2010 WAS NOT RECEIVED BY THE APPELLANT OR HIS CHARTERED ACCOUNTANT. 5. IN COLUMN NO.10 OF FORM NO.36, THE NAME AND ADDR ESS OF OUR COUNSEL M/S. RAVI & DEV, CHARTERED ACCOUNTANT, AHME DABAD WAS MENTIONED SO THAT THE NOTICE(S) FOR HEARING MAY BE SENT TO THEM. BUT, THEY HAVE ALSO NOT RECEIVED ANY NOTICE REGARDING HE ARING OF THIS APPEAL. 6. SINCE THE APPELLANT HAD FILED THE STATEMENT OF F ACTS AND THE GROUNDS OF APPEAL ALONG WITH THE COPIES OF ORDERS OF THE LO WER AUTHORITIES AND PAID A FEE OF RS.10,000/- AND HAD ALSO AUTHORIZED A COUNSEL FOR REPRESENTING THEIR CASE, THE APPELLANT WOULD LIKE T O SUBMIT, RELYING ON THE DECISION OF HONBLE GAUHATI HIGH COURT IN THE C ASE OF RAJENDRA PRASAD BORAH V/S ITAT, 302 ITR 243 (GAU), THAT THE HONBLE TRIBUNAL SHOULD HAVE DECIDED THE APPEAL ON MERITS. 7. UNDER THESE CIRCUMSTANCES, IT IS RESPECTFULLY SU BMITTED THAT THE HONBLE TRIBUNAL MAY BE PLEASED TO RESTORE THE ABOV E APPEAL UNDER RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963. SINCE THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT IN S UPPORT OF HIS SUBMISSION IN MA, WE ARE SATISFIED THAT ASSESSEE WA S PREVENTED BY REASONABLE CAUSE IN NOT APPEARING BEFORE US ON THE DATE OF HEARING OF THE APPEAL AND THEREFORE THE ORDER DATED 26-05-2011 IS HEREBY RE- CALLED. THE APPEAL IS FIXED FOR HEARING ON 27-06-2012 AND NO FURTHER NOTICE WILL BE SENT TO EITHER OF THE PARTIES. 3. IN THE RESULT, ASSESSEES M.A. IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.MOHAN ALONKAMONY) (D.K. TYAGI) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) *DKP ,-.- 20/04/2012 + + + + '& '& '& '& 4& 4& 4& 4& / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT 4. $6- / CIT (A) 2. '# /RESPONDENT 5. 78 '& , , /DR, ITAT, AHMEDABAD 3. !-- & $6 / CONCERNED CIT 6. 8; <= / GUARD FILE. /TRUE COPY / BY ORDER/ + !, >/! -? ,