M/s. Backbone Projects Ltd., RAJKOT-GUJARAT V. The Additional Commissioner of Income Tax, Range-1, RAJKOT-GUJARAT

MA 29/RJT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1264 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 11 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-07-2021
• Assessment Year: 2007-2008
• Appeal Filed On: 31-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RATHI
• Assessee Lawyers: DM RINDANI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 29/RJT/2018-AY 2007-0 8 ( IN I.T.A. NO. 142/RJT/2014-AY 2007-08 ) M/S. BACKBONE PROJECTS LIMITED EKTA HOUSE, JALARAM 2, UNIVERSITY ROAD, RAJKOT / VS. THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-1, RAJKOT / / PAN/GIR NO. : AABCB1582E ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI D. M. RINDANI, A.R. / RESPONDENT BY : SHRI S. S. RATHI, SR.D.R. / DATE OF HEARING 06/07/2021 !'# / DATE OF PRONOUNCEMENT 07/07/2021 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECALL OF EX PARTE ORDER DATED 04.12.2017 PASSED BY THE TRIBUNAL UNDER S.254(1) OF THE ACT WH EREBY THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION OF ITS APPEAL FILED BY ASSESSEE. 2. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE L EARNED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CONTEND ED AS UNDER: M.A. NO. 29/RJT/2018 [M/S. BACKBONE PROJECTS LTD. VS. ACIT] A.Y. 2007-08 - 2 - (I) IN ABOVE-REFERRED MATTER, THE HON'BLE TRIBU NAL WAS PLEASED TO PASS AN ORDER DATED 04-12-2017. (II) IN THE SAID ORDER, THE APPEAL HAS BEEN DISMIS SED RELYING UPON THE DECISION OF CIT VS MULTIPLAN INDIA (PVT.) LTD 38 IT D 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA VS CWT 223 ITR 480 A S NOBODY APPEARED ON BEHALF OF ASSESSEE ON THE DATE OF HEARI NG 04-12-2018. (III) THE APPLICANT SUBMITS BEFORE THE HON'BLE T RIBUNAL THAT IT WANTED TO PROSECUTE THE APPEAL BUT COULD NOT ENGAGE A COUNSEL UPTO THE DATE OF HEARING, DUE TO WHICH THERE OCCURRED NON-ATTENDA NCE INADVERTENTLY. (IV) HOWEVER, THE APPLICANT DESIRES TO PURSUE THE MATTER FURTHER HENCE IT IS MOST RESPECTFULLY REQUESTED THAT THE AFORESAID M ATTER MAY KINDLY BE RESTORED AND FRESH DATE OF HEARING BE GRANTED. (V) THE IMPUGNED ORDER WAS RECEIVED BY THE APPLIC ANT ON 12-01-2018 AND HENCE THE PRESENT APPLICATION IS WITHIN THE STA TUTORY TIME LIMIT. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED THAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECAL L THE ORDER OF THE ITAT AHMEDABAD BENCH 'B' PASSED IN ITA NO. 142/RJT/2014 DATED 04/12/2017 (SUPRA) AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRES H HEARING ON 24/08/2021 IN CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE, FORMAL NOTICE OF HEARING IS DISPENSED WI TH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 07/07/2021 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE THIS ORDER PRONOUNCED IN OPEN COURT ON 07/07/202 1 M.A. NO. 29/RJT/2018 [M/S. BACKBONE PROJECTS LTD. VS. ACIT] A.Y. 2007-08 - 3 - ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 DEPUTY/ASSTT. REGISTRAR ITAT, RAJKOT