M/s. Shree Ratnesh Enterprise, Ahmedabad V. The Income Tax Officer, Ward-5(2)(4), Ahmedabad

MA 234/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6832 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: P M PATEL
• Keywords: Reasonable cause

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NOS.234 & 235/AHD/2018 (IN ./ I.T.A. NOS.1727 &1949/AHD/2016 RESPECTIVELY ) ( / ASSESSMENT YEARS : 2011-12 & 2012-13) M/S.SHREE RATNESH ENTERPRISE 403, ONYX BUILDING B/H. RAJHANS SOCIETY OFF. C.G. ROAD AHMEDABAD 380 009 / VS. THE INCOME TAX OFFICER WARD-10(1) AHMEDABAD ./ ./ PAN/GIR NO. : AAMFS 7457 F ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI P.M. PATEL, AR / RESPONDENT BY : SHRI L.P. JAIN, SR.DR ! / DATE OF HEARING 04/01/2019 '#$% ! / DATE OF PRONOUNCEMENT 04/ 01 /2019 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 07/06/2018 PASSED BY T HE ITAT AHMEDABAD BENCH SMC IN ITA NOS.1727 & 1949/AHD/2016 FOR AYS 2011- 12 & 2012-13 RESPECTIVELY. 2. IN THE PRESENT MISCELLANEOUS APPLICATIONS, IT I S SUBMITTED BY THE LD.AR FOR THE ASSESSEE THAT ASSESSEE ITSELF APPLIED FOR A DJOURNMENT ON 16/01/2018 AND MA NO.234 & 235/AHD/2018 (IN ITA NOS.1727 & 1949/AHD/2016) SHREE RATNESH ENTERPRISE VS. ITO ASST.YEARS 2011-12 & 12-13 - 2 - DATE WAS GIVEN AFTER NEARLY FOUR MONTHS I.E. 08/05/ 2018. ASSESSEE INFORMED THE AUTHORISED REPRESENTATIVE BUT THE CLERK OF AR M ADE A MISTAKE FOR NOT ENTERING DATE IN THE DIARY AND NOT DRAWING ATTENTIO N OF THE AR THAT IS WHY AR DID NOT APPEAR ON 08/05/2018 AND THE ADJOURNED THE MATTER TO 07/06/2018 BUT NO NOTICE REGARDING DATE FIXATION WAS RECEIVED BY T HE APPELLANT AND AR WAS NOT AWARE OF THE DATE OF HEARING ON 07/06/2018. CONSEQ UENTLY, SUFFICIENT CAUSE EXISTS FOR NON-APPEARANCE. IT WAS, THEREFORE, URGE D THAT THE EARLIER APPEALS IN ITA NOS.1727 & 1949/AHD/2016 PRONOUNCED ON 07/06/20 18 BE RE-CALLED AND RE-FIXED FOR HEARING ON REGULAR DATE AND THE CONTRO VERSY RAISED IN THE AFORESAID APPEALS BE DECIDED ON MERITS. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASES AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTE NTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH SMC PASSED IN ITA NOS.1727 & 1949 /AHD/2016 DATED 07/06/2018(SUPRA) AND DIRECT THE REGISTRY TO FIX TH E APPEAL ON 12/03/2019 FOR FRESH HEARING. BOTH THE PARTIES WERE SUITABLY INFORMED IN COURT AND ACCORDINGLY THE NOTICE OF HEARING WAS DISPENSED WIT H THE CONSENT OF BOTH PARTIES. MA NO.234 & 235/AHD/2018 (IN ITA NOS.1727 & 1949/AHD/2016) SHREE RATNESH ENTERPRISE VS. ITO ASST.YEARS 2011-12 & 12-13 - 3 - 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 04/ 01/2019 SD/- SD/- ( MAHAVIR PRASAD ) (WASEEM AH MED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 04/ 01/2019 (!.., .*../ T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. +,- . / CONCERNED CIT 4. . ( ) / THE CIT(A)-5, AHMEDABAD 5. 123 * *,- , ! ,-% , + / DR, ITAT, AHMEDABAD 6. 356 7 / GUARD FILE. / BY ORDER, 1 * //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 4.1.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 4.1.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.7.1.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7.1.19 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