Radiance Spun Bond Pvt.Ltd., Surat V. The Income tax Officer,Ward-4(1), Surat

MA 229/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0731 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 10-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: R K GHEEWALA
• 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.229/AHD/2012 ( IN I.T.A. NO.730/AHD/2012) ( / / / / ASSESSMENT YEAR : 2008-09) RADIANCE SPUN BOND PVT.LTD. 318, SHREE RAM MARKET RING ROAD SURAT (ORIGINAL APPELLANT) / VS. THE INCOME TAX OFFICER WARD-4(1) SURAT (ORIGINAL RESPONDENT) ! '#./%& '#./ PAN/GIR NO. :AADCR 3401 J ( ' / // / APPLICANT ) .. ( ()' / RESPONDENT ) APPLICANT BY : SHRI R.K.GHEEWALA, A.R. RESPONDENT BY : SHRI P.L. KUREEL SR.D.R. '*+ , -! / / / / DATE OF HEARING : 02/08/2013 ./ , -! / DATE OF PRONOUNCEMENT : 08/08/2013 0 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS PETITION HAS BEEN FILED BY TH E APPLICANT- ASSESSEE PRAYING FOR RECALLING THE TRIBUNAL ORDER D ATED 22/05/2012 PASSED IN ITA NO.730/AHD/2012 PERTAINING TO THE ASST.YEAR 2008-09. 2. IT IS CONTENDED BY THE LD.COUNSEL FOR THE ASSESS EE THAT THE APPLICANT- ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING. TH EREFORE, NO ONE WAS PRESENT ON THE DATE OF HEARING, I.E. ON 22/05/2012. THE LD.COUNSEL FOR THE MA NO.229 /AHD/2012 ( IN ITA NO.730/AHD/2012) RADIANCE SPUN BOND PVT.LTD. VS. ITO ASST.YEAR - 2008-09 - 2 - ASSESSEE FURTHER SUBMITTED THAT AN AFFIDAVIT OF THE DIRECTOR STATING THE FACTUM OF NON-APPEARANCE IS ALSO PLACED ON RECORD. 3. THE LD.SR.DR HAS OPPOSED THE ASSESSEES APPLICAT ION. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT ITA NO.730/AHD/2 012 WAS DISMISSED BY THE ITAT D BENCH AHMEDABAD VIDE ORDER DATED 2 2/05/2012 FOR WANT OF PROSECUTION. IT IS STATED IN THE AFFIDAVIT OF SHRI BALASAHEB GYANDEV JAVALEKAR ONE OF THE DIRECTORS OF THE COMPA NY THAT THE APPEAL- MEMO WAS SENT FROM SURAT TO AHMEDABAD BY SPEED POST . THE APPELLANT- COMPANY DID NOT RECEIVE THE ACKNOWLEDGE FOR RECEIPT OF APPEAL-MEMO NOR NOTICE INTIMATING THE DATE OF HEARING OF THE AP PEAL. THE APPELLANT- COMPANY WAS COMPLETELY UNAWARE ABOUT THE DATE OF HE ARING, I.E. ON 22/05/2012 AS FIXED BY THE REGISTRY OF THIS TRIBUNA L. WE FIND THAT THE APPEAL WAS RECEIVED BY SPEED POST AND ACKNOWLEDGEME NT-CUM-NOTICE OF HEARING WAS SENT BY WAY OF REGISTERED POST (VIDE NO .RG 14457443 9 IN), THE SAME IS RETURNED BY THE POSTAL AUTHORITIES WITH REMARKS NO SUCH PERSON . THEREFORE, THE CONTENTION OF THE ASSESSEE THAT NO ACKNOWLEDGEMENT-CUM NOTICE WAS SENT IS NOT CORRECT. HOWEVER, THE ACKNOWLEDGEMENT-CUM-NOTICE SO SENT BY THE REGISTRY IS RETURNED BY THE POSTAL AUTHORITIES. THE FACT REMAINS THAT NOTICE-C UM-ACKNOWLEDGEMENT AS SENT IS RETURNED UNSERVED. THEREFORE, THE ASS ESSEE HAS SHOWN REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING FIXED ON 22/5/2012. WE, THEREFORE, RECALL THE SAID TRIBUNAL S ORDER DATED 22/5/2012 PASSED IN ITA NO.730/AHD/2012 AND FIX THE APPEAL FOR HEARING ON 03/10/2013 . SINCE THE REPRESENTATIVES OF BOTH THE PARTIES AR E MA NO.229 /AHD/2012 ( IN ITA NO.730/AHD/2012) RADIANCE SPUN BOND PVT.LTD. VS. ITO ASST.YEAR - 2008-09 - 3 - PRESENT AND THEY HAVE NOTED THE DATE OF HEARING, TH EREFORE THERE IS NO NEED TO ISSUE THE NOTICE OF HEARING. ACCORDINGLY, THE REGISTRY IS DIRECTED TO FIX THE ITA NO.730/AHD/2012 FOR HEARING ON 03/10/2013 . 5. 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 08/ 08 /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)-IV, SURAT 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 2/8/.13(DICTATION-PAD 6 PAGES ATTACHED WITH THIS FI LE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 5.8.13 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.8.8.13 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8.8.13 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. DATE OF DESPATCH OF THE ORDER