The Asstt. CIT, Cricle-1, Ahmedabad V. Amazon textiles Pvt. Ltd., Ahmedabad

MA 229/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6048 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2018
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 11-09-2017
• Court: TRIBUNAL
• Assessee Lawyers: VIJAY RANJAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AMAZON TEXTILE PVT. LTD. 105, SAKAR - 1, NR. NEHRU BRIDGE, A SH RAM ROAD, AHMEDABAD - 3800 0 6 PAN: AABCB6914E (APPELLANT) VS THE ACIT , CIRCLE - 1 , AHMED A BAD (RESPONDENT) REVENUE BY : S H RI MUDIT NAG PAL , SR. D . R. ASSESSEE BY: S H RI VIJAY RANJAN , A.R. DATE OF HEARING : 05 - 01 - 2 018 DATE OF PRONOUNCEMENT : 24 - 01 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUN TANT MEMBER : - THE ORIGINAL APPEAL O F THE ASSESSEE VIDE ITA NO. 744/AHD/2014 ASSESSMENT YEAR 2008 - 09 VIDE ORDER DATED 15/03 /2017 WAS DISMISSED BECAUSE OF NON - PROS ECUTION AS NOBODY HAS ATTENDED ON THE DATE OF HEARING . IN THE MISCELLANEOUS APPLICATION, T HE ASSESSEE MA NO . 229 / A HD/20 17 (IN ITA N O. 744 /AHD/2014 ) A SSESSMENT YEAR 2008 - 09 M A NO. 229/AHD/2017 (IN ITA NO. 744 /AHD/20 14) A.Y. 2008 - 09 PAGE NO AMAZON TEXTILE PVT. LTD. VS. ACIT 2 HAS SUBMITTED THAT THE NOTICE FOR THE HEARING WAS NOT RECEIVED DUE TO CHANGE OF POSTAL ADDRESS OF THE COMPANY WHICH WAS INADVERTENTLY COULD NOT BE INFORMED TO THE REGISTRY. THE ASSESSEE HAS FURTHER SUBMITTED THAT IT HAS DULY CHANGED ITS POSTAL ADDRESS IN THE RECORD OF ROC AS WELL AS PAN DATA AND HE HAS REQUESTED FOR GRANT OF FRESH OPPORTUNITY TO REPRESENT HIS CASE ON MERITS. AFTER HEARING BOTH THE SIDES AND PERUSAL OF THE RECORDS, WE FIND THAT THERE IS REASONABLE CAUSE AS STATED ABOVE BECAUSE OF WHICH ASSESSEE COULD NOT ATTEND THE HEARING IN THIS CASE. IN VIEW OF THE ABOVE, WE RECALL THE IMPUGNED ORDER AND RESTORE ITS ORIGINAL NO. FOR FRESH HEARING IN THIS CASE. THE DATE OF HEARING IS FIXED FOR 4 TH APRIL, 2018 FOR WHICH NO FRESH NOTICE WILL B E ISSUED AS BOTH THE PARTIES WAS COMMUNICATED THE SAME DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US. THE REGISTRY IS DIRECTED TO FIX THE CASE ACCORDINGLY. 2. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCE D IN THE OPEN C OURT ON 24 - 01 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 24 /01/2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. R EVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. M A NO. 229/AHD/2017 (IN ITA NO. 744 /AHD/20 14) A.Y. 2008 - 09 PAGE NO AMAZON TEXTILE PVT. LTD. VS. ACIT 3 BY ORDER/ , / ,