M/s. Jalaram Corporation, Surat V. The ACIT, Central Circle-3, Surat

MA 31/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3363 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 20-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD , BEFORE SHRI SHAILEND RA K UMAR YADAV, JUDICIAL MEMBER, AND SHRI ANIL CHATURVEDI , ACCOUNTANT MEMBER . M.A. NO.31/AHD/2015 (IN IT (SS) A. NO. 204 /AHD/20 09) (ASSESSMENT YEAR: 2 00 5 - 0 6 ) M/S. JALARAM CORPORATION , GROUND FLOOR, DHULIA CHAR RASTA, BARDOLI , SURAT. APPELLANT VS. THE ACIT, CENTRAL CIRCLE - 3, SURAT. RESPONDENT PAN: AAEFJ3445Q / BY APPELLANT : SHRI SAPNESH R. SETH , A.R. / BY RESPONDENT : SHRI D. C. MISHRA , SR . D.R. / DATE OF HEARING : 04 . 0 9 .2015 / DATE OF PRONOUNCEMENT : 04 . 0 9 .201 5 ORDER PER SHAILENDRA KUMAR YADAV, J . M: THI S MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE SEEKING RECALL OF THE EX PARTE ORDER DATED 24/02/2015, PASSED BY THIS TRIBUNAL BY DISMISSING THE APPEAL OF ASSESSEE. THE M. A . NO . 3 1 /AHD/ 15 A.Y. 0 5 - 0 6 [ M/S .JALARAM CORPORATION VS. ACIT ] PAGE 2 SUBMISSION OF ASSESSEE BY THIS MISCELLANEOUS APPLICATION IS AS UNDER: 1. IN ABOVE CASE, ASSESSEE FILED AN APPEAL BEFORE HONOURABLE ITAT AGAINST THE ORDER OF CIT (A) DATED 04.11.2009. HOWEVER, THE HON'BLE ITAT VIDE ITS ABOVE REFERRED ORDER DISMISSED THE APPEAL FILED BY ASSESSEE FOR NON PROSECUTION. IN THIS REGAR D, IT IS HEREBY REQUESTED THAT THE ABOVE EX - PARTY ORDER OF HON'BLE ITAT MAY KINDLY BE RECALLED IN THE LIGHT OF FOLLOWING SUBMISSIONS. 2. ON PERUSAL OF THE APPELLATE ORDER OF HON'BLE ITAT IT IS OBSERVED THAT NOTICE WAS ISSUED TO ASSESSEE ON 29.01.2015 FIXI NG THE HEARING ON 24.02.2015. IN THIS REGARD IT IS SUBMITTED THAT ASSESSEE HAS NOT RECEIVED NOTICE DATED 29.01.2015 AS ADDRESS OF ASSESSEE FIRM HAS BEEN CHANGED TO 'AP/7, ABHISHEK ESTATE, OLD POWER HOUSE, TAL, VYARA, DISTRICT TAPI - SURAT [NEW ADDRESS] FROM GROUND FLOOR, DHULIA CHAR RASTA, BARDOLI, SURAT [OLD ADDRESS]. IT APPEARS FROM THE ORDER THAT NOTICE WAS ISSUED AT OLD ADDRESS OF ASSESSEE. HERE IT IS FURTHER RELEVANT TO MENTION THAT WHEN HEARING OF APPEAL WAS FIXED EARLIER, ASSESSEE HAD FILED ADJOURNMENT LETTERS DATED 08.07.2014 & 23.12.2014 & IN THESE LETTERS, NEW ADDRESS IS MENTIONED. FURTHER, ASSESSEE HAS ALSO FILED APPEAL AGAINST ORDER IMPOSING PENALTY U/S 271(1)(C) OF THE ACT & IN THE APPEAL MEMO NEW ADDRESS IS MENTIONED. THUS, THERE IS NO INTENTION ON THE PART OF ASSESSEE IN NOT COMPLYING WITH THE NOTICE OF HON'BLE ITAT AND THE DEFAULT WAS PURELY ON ACCOUNT OF ABOVE BONAFIDE REASONS & DUE TO TECHNICAL MISTAKE ON ASSESSEE'S PART IN NOT GIVING SPECIFIC REQUEST TO THE REGISTRY FOR MAKING CHANGE IN ADDRE SS. 2. A SSESSEE REQUESTED THAT THIS EX PARTE TRIBUNAL ORDER SHOULD BE RECALLED BECAUSE THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THAT DATE. I N VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE, M. A . NO . 3 1 /AHD/ 15 A.Y. 0 5 - 0 6 [ M/S .JALARAM CORPORATION VS. ACIT ] PAGE 3 WE ARE OF TH E VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX - PARTE ORDER OF THE TRIBUNAL IN IT(SS)A NO. 204/AHD/2009 DATED 24.02.2015 IS HEREBY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THIS APPEAL ON 07 . 1 0.201 5 . THERE IS NO NECESSITY FOR SERVING SEPARATE NOTICE FOR DATE OF HEARING ON THE PARTIES. WE DIRECT ACCORDINGLY. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS T HE 4 TH DAY OF SEPTEMBER , 201 5 . SD/ - SD/ - (ANIL CHATURVEDI) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 04 /0 9 /2015 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO: - 1. / REVE NUE 2. / ASSESSEE 3. / CONCERNED CIT 4. - / CIT (A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. BY ORDER / , / ,