M/s Jayshri Structures, Ahmedabad V. The Asstt. Commr. of Income Tax, Cen. Cir.-1, RAJKOT-GUJARAT

MA 24/RJT/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8512 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-08-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RATHI
• Assessee Lawyers: DD SHAH
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER M.A NO.24/RJT/2018 IN ./ ITA NO.768/RJT/2014 / ASSTT. YEAR: 2011-2012 M/S JAYSHRI STRUCTURES, C-1101, SAFAI PARIVESH, PRAHLADNAGAR, AHMEDABAD. PRESENT ADDRESS C/O. JAYANTILAL B. HIRPARA, PANCHSHIL SOCIETY, DHORAJI ROAD, JETPUR-360370. PAN NO. AAGFJ4991F VS A.C.I.T., CENTRAL CIRCLE-1, RAJKOT. (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI D.D . SHAH , A.R. REVENUE BY : SHRI S.S. RATHI , SR.DR / DATE OF HEARING : 04/08/2021 / DATE OF PRONOUNCEMENT: 18/08/2021 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE APPLICANT ASSESSE SEEK TO RECALL THE ORDER OF THE TRIBUNAL DATED 29/11/2017 WHICH WAS DISMISSED DUE TO NON- APPEARANCE ON THE DATE OF HEARING BY APPLYING THE ORDER OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD. 38 ITD 320 (DEL). M.A NO.24/RJT/2018 IN ITA NO.768/RJT/2014 A.Y.2011-12. 2 2. THE ASSESSEE IN THE MISC. APPLICATION HAS SUBMITTED THAT THAT THE NOTICE ISSUED BY THE HONBLE ITAT REGARDING FIXATION OF DATE OF HEARING ON 23/11/2017 WAS NOT RECEIVED BECAUSE THE PLACE OF BUSINESS/OFFICE ADDRESS OF THE ASSESSEE I.E C 1101, SAFAL PARIVESH, PRAHLADNAGAR, AHMEDABAD WAS CLOSED SINCE SOME TIME AND THERE WAS NO STAFF OR RESPONSIBLE PERSON AVAILABLE AT THAT RELEVANT TIME TO RECEIVE THE NOTICE. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT DATED 23/07/2021 EXPLAINING THE REASONS FOR NOT ATTENDING THE HEARING ON 23/11/2017. THE RELEVANT PART OF THE APPLICATION READS AS UNDER MISCELLANEOUS APPLICATION IN RESPECT OF APPEAL FOR A.Y.2011-12 DISMISSED BY THE HONORABLE ITAT. RAJKOT-BENCH. RAJKOT IN ITA NO.768/RAJKOT/2014 PAN: AABFJ8267B IN CONNECTION WITH THE ABOVE THE APPELLANT MOST RESPECTFULLY BEGS TO STATE AND STATE AS UNDER: 1] THE PLACE OF BUSINESS OF THE APPLICANT IS AT AHMEDABAD AND THE ORIGINAL ADDRESS OF THE APPELLANT FIRM WAS AS UNDER: C-1101, SAFAL PARIVESH, PRAHLAD NAGAR, AHMEDABAD IT WAS THE AB.OVE ADDRESS WHICH WAS MENTIONED IN THE APPEAL MEMO FORM-36. 2] THE CASE OF THE APPELLANT / APPLICANT WAS TRANSFERRED TO THE CENTRAL CIRCLE-1, RAJKOT. 3] FOR A.Y.2011-12 THE APPELLANT HAD FILED THE APPEAL BEFORE THE LD.CIT(A)-IV AHMEDABAD. HOWEVER, THE SAME WAS DISMISSED AND THEREFORE THE APPELLANT HAD FILED A SECOND APPEAL BEFORE THE HONORABLE ITAT, RAJKOT BENCH, RAJKOT. 4] THE NOTICE OF HEARING ISSUED BY THE HONORABLE ITAT FIXING THE DATE OF HEARING ON 23/11/2017 WAS NOT RECEIVED BY THE APPLICANT FOR THE REASON THAT THE OLD ADDRESS NAMELY C- 1101 SAFAL PARIVESH, PRAHLAD NAGAR, AHMEDABAD WAS CLOSED AND THERE WAS NO STAFF MEMBERS OR ANY OTHER RESPONSIBLE PERSON PRESENT THERE AT, AS THE BUSINESS PREMISES WAS CLOSED. THEREFORE UNDER THE ABOVE CIRCUMSTANCES THE NOTICE FIXING THE HEARING OF THE APPEAL WAS NOT RECEIVED BY THE APPLICANT. 5] AS SUCH THE HONORABLE ITAT, RAJKOT BENCH, RAJKOT WAS PLEASED TO DISMISS THE APPEAL OF THE APPLICANT FOR NON-COMPLIANCE / NON-ATTENDANCE ON THE DATE OF HEARING I.E. ON 23/11/2017. 6] THE SAID ORDER DISMISSING THE APPEAL OF THE APPLICANT WAS ALSO RETURNED UN-SERVED FROM THE AHMEDABAD ADDRESS. 7] IT WAS ONLY RECENTLY THAT IT CAME TO THE KNOWLEDGE OF THE APPLICANT THAT THE APPEAL FOR M.A NO.24/RJT/2018 IN ITA NO.768/RJT/2014 A.Y.2011-12. 3 A.Y.2011-12 IN ITAT NO.768/RJT-14 HAS BEEN DISMISSED. THE APPELLANT OBTAINED THE COPY OF THE APPEAL ORDER OF THE HONORABLE ITAT ON 01/05/2018 AND THEREAFTER THIS MISCELLANEOUS APPLICATION IS FILED. 8] UNDER THE ABOVE CIRCUMSTANCES THE APPLICANT MOST RESPECTFULLY PRAYS THAT THE APPEAL BEFORE THE' HONORABLE ITAT FOR A.Y.2011-12 WHICH IS ITAT NO.768/RJT-14 MAY KINDLY BE RESTORED UNDER THE ABOVE CIRCUMSTANCES. THIS IS SUBMITTED WITH UTMOST RESPECT TOWARDS THE HONORABLE BENCH. 3. THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RECALLED AND FIXED FOR FRESH ADJUDICATION. 4. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION 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 DATED 29/11/2017 OF THE ITAT, RAJKOT BENCH PASSED IN ITA NO.768/RJT/2014 FOR ASST. YEAR 2011-12. ACCORDINGLY, THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 28/09/2021. AS THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, THE REQUIREMENT FOR ISSUING THE SEPARATE NOTICE IS DISPENSED WITH. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 18/08/2021 AT AHMEDABAD. SD/- ( MS. MADHUMITA ROY) JUDICIAL MEMBER SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (TRUE COPY) AHMEDABAD; DATED 18/08/2021 MANISH