IRIS Products Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-2(1)(3), Ahmedabad

MA 27/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5500 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 01-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMIR VAKIL HEARING CONCLUDED
• Assessee Lawyers: N N SHAH
• Keywords: Reasonable cause

Judgement Text

M.A. NO.27 /AHD/201 6 ASSESSMENT YEAR : 20 1 2 - 13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM ] M.A. NO.27/AHD/2016 (IN I.T.A. NO. 135 /AHD/201 6 ASSESSMENT Y EAR : 20 1 2 - 13 IRIS PRODUCTS PVT. LTD., ............APPELLANT 53, AKSHAY FIRST FLOOR, SH RIMALI SOCIETY, NAVRANGPURA, AHMEDABAD 380 009. [PAN: A ABCA 5945 J ] VS INCOME TAX OFFICER WARD 2 (1)( 3 ), AHMEDABAD. ...........RESPONDENT APPEARANCES BY N.N. SHAH FOR THE APPELLANT SAMIR VAKIL FOR THE RESPONDENT HEARING CONCLUDED ON: 19. 05 .2017 ORDER PRONOUNCED ON : 19 . 05.2017 O R D E R BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 15.02.2016 PASSED BY THE ITAT AHMEDABAD SMC BENCH IN ITA NO. 135 / AHD/201 6 FOR ASSE SSMENT YEAR 20 12 - 13 . 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED AS FOLLOWS : - IN THIS CONNECTION, THE APPELLANT RESPECTFULLY SUBMITS THAT NON - APPEARANCE BEFORE THE HON'BLE ITAT ON THE APPOINTED DATE OF HEARING FIXED ON 15/02/2016 IS NEITHER INTENTIONAL NOR DELIBERATE. AS A MATTER OF FACT, THE NOTICE ISSUED BY THE HON'BLE TRIBUNAL FIXING THE HEARING OF APPEAL ON 15/02/2016 AT 10:30 AM WAS RECEIVED BY THE OFFICE PEON OF THE APPELLANT COMPANY ON 13/02/2016 AT 4:38 PM. IT IS FURTHER SUBMI TTED THE OFFICE OF THE APPELLANT COMPANY WAS FUNCTIONAL ON SATURDAY FOR HALF DAY UP TO 2.00 PM. DUE TO MARRIAGE FUNCTION AT THE PLACE OF A SENIOR OFFICIAL AND THERE WAS NO SENIOR STAFF MEMBERS OR OTHER RESPONSIBLE PERSON IN THE OFFICE ON SATURDAY AND HENCE THE NOTICE WAS RECEIVED BY THE OFFICE PEON ON 13/02/2016 AT 4:38 PM. 14 TH FEBRUARY, 2016 WAS A SUNDAY AND HENCE M.A. NO.27 /AHD/201 6 ASSESSMENT YEAR : 20 1 2 - 13 PAGE 2 OF 2 THE OFFICE OF APPELLANT COMPANY REMAINED CLOSED ON THAT SUNDAY. THE NOTICE OF HEARING, REFERRED TO ABOVE WAS HANDED OVER BY THE OFFICE PEON TO THE SENIOR OFFICE PERSONNEL ON 15/02/2016 AT 11:00 AM WHEN THE OFFICE HAS OPENED AS USUAL ON MONDAY. THUS, AS A MATTER OF FACT, THE APPELLANT ASSESSEE CAME TO KNOW OF THE FIXATION OF HEARING OF THE APPEAL ON 15/02/2016 AT 10:30 AM ONLY AFTER 11:00 AM OF 15 /02/2016 AND BY THAT TIME WHEN THE NOTICE WAS RECEIVED BY THE SENIOR STAFF MEMBER OF THE APPELLANT COMPANY, THE TIME FIXED FOR HEARING OF THE APPEAL HAS ALREADY LAPSED. THUS, THERE IS A GOOD AND SUFFICIENT REASON BEYOND THE CONTROL OF THE APPELLANT ASSESSE E FOR NOT ATTENDING THE HEARING FIXED ON 15/02/2016. 3. I 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, I AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF H E ARING. ACCORDINGLY, I RECALL THE ORDER OF THE ITAT , AHMEDABAD SMC BENCH PASSED IN ITA NO. 135 /AHD/201 6 DATED 15.02.2016 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERIT ON 25.07.2017 . 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 19 TH DAY OF MAY, 2017 . SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: AHMEDABAD, THE 19 TH DAY OF MAY , 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 AHMEDAB AD BENCHES, AHMEDABAD