Decision Craft Analytics Ltd., Ahmedabad V. The Dy.CIT (OSD), Range-1, Ahmedabad

MA 26/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4614 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 29-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

M.A. NO. 26 /AHD/201 6 ASSESSMEN T Y EAR: 2004 - 05 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND S.S. GODARA JM] M.A. NO. 26 / AHD/201 6 (IN ITA NO. 119 /AHD/201 2 ) AS SESSMENT Y EAR : 2004 - 05 DECISION CRAFT ANALYTICS LTD., .APPELLANT 406, 4 TH FLOOR, SAKANSH APARTMENT, OPP. MAHARAJA AGRASEN SCHOOL, GURUKUL ROAD, MEMNAGAR, AHMEDABAD 380 052. [P AN: AABCC 5157 E ] VS. DY. COMMISSIONER OF INCOME TAX (OSD) RANGE - 1, AHMEDABAD . ... . RESPONDENT APPEARANCES BY: M.M. SHAH , FOR THE A PPELLANT S ANJAY KUMAR , F OR THE RE SPONDENT DATE OF CONCLUDING THE HEARING : JULY 15 TH , 201 6 DATE OF PRONOUNCING THE ORDER : AUGUST 9 TH , 201 6 O R D E R PER PRAMOD KUMAR AM : BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE APPLICANT H AS REQUESTED FOR RECALLING OF THE ORDER DATED 30.11.2015 PASSED BY THE ITAT AHMEDABAD D BENCH IN ITA NO. 119 /AHD/201 2 FOR A SSESSMENT YEAR 2004 - 05 . 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE APPLICANT HAS SUBMITTED AS FOLLOWS: - 1. THE APPLICANT H AD CHANGED ITS REGISTERED OFFICE AFTE R FILING APP E AL. THE CHANGED ADDRESS HAS BEEN DULY INFORMED TO ALL INCOME TAX AUTHORITIES. THE NOTICE OF HEARING WAS SERVED ON THE OLD ADDRESS. DUE TO THIS, ASSESSEE COULD NOT GET INFORMATION ABOUT DATE OF HEARING FO R THE SAID APPEAL. WE REQUEST YOU TO CORRECT OUR ADDRESS ON YOUR RECORDS AS FOLLOWS. M.A. NO. 26 /AHD/201 6 ASSESSMEN T Y EAR: 2004 - 05 PAGE 2 OF 2 DECISION CRAFT ANALYTICS LIMITED (NOW MERGED WITH AUDIENCE ME AS UREMENT AND ANALYTICS PRIVATE LIMITED) 406, 4 TH FLOOR, SAKANSH APARTMENT, OPP. MAHARAJA AGR ASEN SCHOO L, GURUKUL ROAD, MEMNAGAR, AHME D ABAD - 380 052. THE NOTICE MAY ALSO BE SERVED TO THE FOLLOWING ADDRESS. CA KRUTESH PAT EL, C/O. BAHETI BHADADA & ASSOCIATES 201, SHAILY COMPLEX, OPP. LOHA BHAV A N, OLD GUJA R AT HIGH COURT LANE, ASHRAM ROAD, AHMEDABAD 380 009. CONSIDERING THIS, WE REQUEST YOU TO RESTORE OUR APPEAL. 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 A SSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF H E ARING. ACCORDINGLY, WE RECALL THE ORDER DATED 30.11.2015 OF THE ITAT AHMEDABAD D BENCH PASSED IN ITA NO. 119/ AHD/201 2 FOR ASSESSMENT YEAR 2004 - 05 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 05.10.2016 . 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 9 TH DAY OF AUGUST , 2016. SD/ - SD/ - S.S. GODARA PRAMOD KU MAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: THE 9 TH DAY OF AUGUST , 2016 . PBN/* COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGI STRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD