Shri Narmada Architectural Systems Ltd., Bharuch V. The Asstt. Commissioner of Income Tax, Bharuch Circle, Bharuch

MA 25/SRT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0014 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 04-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM MA NO.25/SRT/2019 [ARISING OUT OF ITA NO.751/AHD/2017] ASSESSMENT YEAR: (2010-11) (VIRTUAL COURT HEARING) SHRI NARMADA ARCHITECTURAL SYSTEMS LTD. 95/01, OPP. APNAGHAR SOCIETY, BHOLAV, BHARUCH- 392 001. VS. ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE, BHARUCH. ./ ./ PAN/GIR NO.: AAGCS6258P (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI HARDIK VORA AR RESPONDENT BY: MS ANUPAMA SINGLA SR. DR / DATE OF HEARING : 04/12/2020 /DATE OF PRONOUNCEMENT : 18/12/2020 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE IS SEEKING TO RECALL THE ORDER OF THIS TRIBUNAL WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL IN LIMINE FOR WANT OF NON-PROSECUTION VIDE ITS ORDER DATED 20.02.2019. 2. SHRI HARDIK VORA, LD COUNSEL FOR THE ASSESSEE BEGINS BY POINTING OUT THAT ASSESSEE DID NOT RECEIVE NOTICE OF HEARING, THEREFORE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THIS TRIBUNAL. THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE ON ACCOUNT OF NON-PROSECUTION, AS THE ASSESSEE FAILED TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THE LEARNED COUNSEL EXPLAINED THE REASONS, FOR ASSESSEE`S FAILURE TO APPEAR BEFORE THE TRIBUNAL, STATING THAT THE POSSESSION OF THE COMPANYS PREMISES WAS WITH COURT RECEIVER SINCE AUGUST, 2015 THEREFORE, NO ANY OPERATIONAL ACTIVITIES WERE BEING CONDUCTED BY THE COMPANY. THE NOTICE OF HEARING WAS RECEIVED BY THE SECURITY PERSONNEL WHO DID NOT HAND OVER THE NOTICE TO THE ASSESSEE, THEREFORE NEITHER ASSESSEE NOT ITS COUNSEL HAVE ANY IDEA ABOUT HEARING IN TRIBUNAL ON 20.02.2019, HENCE NOBODY COULD REPRESENT THE MATTER BEFORE THIS TRIBUNAL. THUS, LD COUNSEL PRAYED THE BENCH THAT ORDER OF THE TRIBUNAL DATED 20.02.2019 MAY BE RECALLED. PAGE | 2 MA 25/SRT/2019 ASSESSMENT YEAR. 2010-11 NARMADA ARCHITECTURAL SYSTEMS LTD . 3. MS. ANUPAMA SINGLA, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE SUBMITTED BEFORE THE BENCH THAT THERE IS NO APPARENT MISTAKE IN THE ORDER, THEREFORE ORDER OF THE TRIBUNAL SHOULD NOT BE RECALLED. 4. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY GONE THROUGH THE SUBMISSIONS PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCUMENTS FURNISHED. WE NOTE THAT TRIBUNAL HAS PASSED THE ORDER DATED 20.02.2019 WITHOUT DEALING WITH THE ASSESSEES CASE ON MERIT. 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, AS EXPLAINED ABOVE BY LD COUNSEL. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT, SURAT, PASSED IN ITA NO.751AHD/2017, DATED 12.02.2019. THE HEARING OF APPEAL ON MERIT IS FIXED ON 02.02.2021. ISSUANCE OF FRESH NOTICE IS DISPENSED WITH, AS DATE OF HEARING IS FIXED WITH THE CONSENT OF LD. AR FOR ASSESSEE. THE LD. AR OF ASSESSEE IS FURTHER DIRECTED TO FILE ALL DOCUMENTS, IF REQUIRED, 15 DAYS PRIOR TO DATE OF HEARING. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED ON 18/12/2020 AT THE TIME OF HEARING OF MISCELLANEOUS APPLICATION. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER LWJR /SURAT / DATE: 18/12/2020 SAMANTA, PS COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT