M/s. Damasha Stamping, Ahmedabad V. The ACIT, Range-12, Ahmedabad

MA 257/AHD/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4685 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 25-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: K P SHAH
• Keywords: Rectification of order; Reasonable cause

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 257/AHD/2018 A.Y. 2 009-10 ( IN I.T.A. NO. 482/AHD/2014 - A.Y. 2009-10 ) M/S. DAMASHA STAMPING ISHWARLAL & CO. COMPOUND, NR. VISHWA VIDHYALAY, ASARVA, AHMEDABAD - 380004 / VS. A.C.I.T. RANGE-12, AHMEDABAD / / PAN/GIR NO. : AADFD3291M ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI K. P. SHAH, A.R. / RESPONDENT BY : SHRI LALIT P. JAIN, SR. D.R. / DATE OF HEARING 15/03/2019 !'# / DATE OF PRONOUNCEMENT 15/03/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF ORDER DATED 05.05.2017 PASSED BY THE TRIBUNAL UNDER S. 254(1) OF THE ACT. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CONTEND ED THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE OF HEARING BECAUSE OF C HANGE IN THE ADDRESS. THE ASSESSEE HAD FILED REVISED FORM NO.36 SHOWING THE NEW ADDRESS OF ASSESSEE FIRM. ACCORDINGLY, THE ASSESSE E WAS NOT AWARE OF THE DATE OF HEARING FIXED ON 04.05.2017. THUS, THE APPEAL FILED BY M.A. NO. 257/AHD/18 [M/S. DAMASHA STAMPING VS. ACIT] A.Y. 2009-10 - 2 - ASSESSEE HAS BEEN DISMISSED ON ACCOUNT OF NON-ATTEN DANCE OF HEARING FIXED ON 04.05.2017 BY APPLYING 38 ITD 320 (DELHI). 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED THAT THE REASONABLE CAUSE EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'C' PASSED IN ITA NO. 482/AHD/ 2014 DATED 05/05/2017(SUPRA) AND DIRECT THE REGISTRY TO LIST T HE APPEAL FOR FRESH HEARING ON 03/06/2019 FIXED IN CONSULTATION WITH BO TH THE SIDES PRESENT. THEREFORE, FORMAL NOTICE OF HEARING IS DIS PENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 15/03/2019 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 15 /03/2019