M/s. Raj Enterprise, Ahmedabad V. The Income Tax Officer, Ward-9(3), Ahmedabad

MA 25/AHD/2015

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5312 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 15-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

M.A. NO. 25 /AHD/ 2015 ( IN ITA NO. 360 /AHD/ 2011 ASSESSMENT Y EAR: 20 07 - 08 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND S S GODARA JM ] M.A. NO. 25 /AHD/ 2015 ( IN ITA NO. 360 /AHD/ 2011) ASSESSMENT Y EAR : 20 07 - 08 RAJ ENTERPRISE . .. ....... APPELLANT 9, SHRINATH SOCIETY, B /H. BANK OF BARODA, USMANPURA, AHMEDABAD. [PAN: AA IFR 4714 N ] VS INCOME TAX O FFICER, WARD 9(3), AHMEDABAD ......... .....RESPONDENT APPEARANCES BY B.T. THAKKAR FOR THE APPLICANT G.C. DAXINI FOR THE RESPONDENT HEARING CONCLUDED ON: 17.03.2017 ORDER PRONOUNCED ON : 20 .03.2017 O R D E R PER PRAMOD KUMAR, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 1 6 .0 1 .201 5 PASSED BY THE ITAT AHMEDABAD D BENCH IN ITA NO. 360 /AH D/2011 FOR A.Y. 2007 - 08. 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED AS FOLLOWS : - THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE VIDE O R DER DATED 15.01.2015 FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF C I T VS . MULTIPLAN (INDIA) PVT. LTD . 38 ITD 320 (DEL) M.A. NO. 25 /AHD/ 2015 ( IN ITA NO. 360 /AHD/ 2011 ASSESSMENT Y EAR: 20 07 - 08 PAGE 2 OF 3 NOTICE OF HEARING WAS SENT BY REGISTERED POST O N 13.05 .2014 FIXING DATE OF HEARING ON 23.05.2014 WHICH WAS RETURN ED BY POS T AL AUTHORITIES UN - SERVED WITH THE REMARKS LEFT . S INCE THE ADDRESS OF THE APPE LLANT IS CHANGED THE NOTICE COULD NOT BE SERVED UPON THE APPELLANT. SECOND NOTICE W A S SENT ON 07.07.2014 FIXING DATE OF HEARING 16.09.2014 WAS SERVED UPON AR OF THE APPELLANT. ON 16.09.2014 BENCH D WAS NOT FUNCTIONING, ANOTHER NOTICE SENT BY REGISTERED POST ON 24.12.2014 FIXING C A SE OF HE A RING ON 15.01.2015 WAS ALSO RETURNED BY POSTAL AUTHORITY WITH REMARK LEFT . THE NOTICE WAS NOT SENT TO THE ADDRESS AS PER THE SECOND NOTICE. THEREFORE THE APPELLANT COULD NOT APPEAR ON THE DATE OF HEARING TO PRESENT T HE CASE AT THE TIME OF HEARING. THE APPELLANT IS PREVENTED WITH SUFFICIENT CAUSE FOR NOT ATTENDING ON THE DATE OF HEARING. THE APPELLANT CAME TO KNOW ABOUT PASSING THE EX - PARTE APPEAL ORDER AT TH E TIME OF FILING OF PAPER BOOK FOR THIS APPEAL AND WRITTEN SUBMISSION WHICH IS FILED ON 18.02.2015 . T HE APPEAL FILED BY DEPARTMENT I T A NO.415/AHD/201 IS TO BE CLUBBED WITH THIS APPEAL AND DATE OF HEARING WAS FIXED FOR BOTH T HE APPEAL ON 23.02.2 0 15. THE APPELLANT THEREFORE PRAY THAT IN T HE INTEREST OF NATURAL JU STICE THE APPEAL MAY KINDLY BE RECALL E D. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE W AS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT BENCH D AHMEDABAD PASSED IN ITA NO. 360 /AHD/2011 DATED 1 6.01.2015 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERIT ON 3 RD MAY, 201 7 , FOR WHICH NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED, AS THE PARTIES WERE INFORMED IN THE COURT. M.A. NO. 25 /AHD/ 2015 ( IN ITA NO. 360 /AHD/ 2011 ASSESSMENT Y EAR: 20 07 - 08 PAGE 3 OF 3 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 20 TH DAY OF MARCH, 2017 . SD/ - SD/ - S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 20 TH DAY OF MARCH , 2017 COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD