Basp Enterprise Pvt.Ltd., Ahmedabad V. The Income tax Officer,Ward-1(2), Ahmedabad

MA 314/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4321 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 10-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DIPAK P RIPOTE
• Assessee Lawyers: J P SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'SMC' BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.314/AHD/2009 (ARISING OUT OF ITA NO.2011/AHD/2009) ASSESSMENT YEAR 2005-2006 BASP ENTERPRISES PRIVATE LTD., AMAR COMPLEX, NEAR SWASTIK CHAR RASTA, C.G.ROAD, AHMEDABAD. V/S THE INCOME TAX OFFICER, WARD 1(2), AHMEDABAD. [APPELLANT] [RESPONDENT] APPELLANT BY :- SHRI J.P.SHAH RESPONDENT BY:- SHRI DIPAK P. RIPOTE D.R. O R D E R THIS IS MISCELLANEOUS APPLICATION FILED BY THE ASS ESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 24.08.2009 DISMISSING THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE H AS STATED THAT NO NOTICE OF HEARING RECEIVED BY THE ASSESSEE. THEREFORE, THERE WAS A REASONABLE CAUSE FOR FAILURE ON THE PAR T OF THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND IN THE CIRCUMSTANCES, IT IS PRAYED THAT THE ORDER O F THE TRIBUNAL DATED 24.08.2009 BE RECALLED AND THE APPEAL OF THE ASSESSEE SHOULD BE HEARD AND DECIDED ON MERITS. -2- 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OBJECTION TO RECALLING THE ORDER OF THE TRIBUNAL DA TED 24.08.2009 AND HEARING THE APPEAL OF THE ASSESSEE ON MERITS. 4. AFTER HEARING THE RIVAL SUBMISSION AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THERE WAS A SUFFI CIENT AND REASONABLE CAUSE FOR THE ASSESSEE FOR NOT BEING PRE SENT FOR HEARING OF ITS APPEAL ON THE DATE FIXED FOR HEARING . THEREFORE, WE RECALL OUR ORDER DATED 24.08.2009 AND FIX THE APPEA L FOR HEARING ON 4.05.2010. BOTH THE PARTIES ARE INFORMED IN COUR T AND THE NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON 26- 03-2010. SD/- SD/- ( MAHAVIR SINGH) (N.S. SAINI ) JUDICIAL MEMBER ACCO UNTANT MEMBER AHMEDABAD; DATED 26/03/2010 PARAS# COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS) 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD