Shree Gurjari Industries Ltd., Surat V. The ACIT.,Range-4, Surat

MA 321/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4325 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 17-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES D, AHMEDABAD BEFORE S/ SHRI N.S.SAINI , ACCOUNTANT MEMBER, & SH RI MAHAVIR SINGH , JUDICIAL MEMBER M.A.NO.321/AHD/2009 (ARISING OUT ITA NO.781/AHD/2008 ASSESSMENT YEAR: 2004-05 DATE OF HEARING: 26.3.10 DRAFTED: 26.3.10 SHREE GURJARI INDUSTRIES LTD., AM- 4, PRESIDENT PLAZA, NR RTO, RING ROAD, SURAT PAN NO.AAACG8146N VS. THE ADDITIONAL COMMISSIONER OF INCOME-TAX, RANGE-4, SURAT (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : SHRI M.K.PATEL, AR RESPONDENT B Y: SHRI DIPAK P.RIPOTE, DR ORDER PER MAHAVIR SINGH, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE HAS REQUESTED FOR RE-CALLING OF THE EX PARTE ORDER PASS ED BY THE TRIBUNAL BY APPLYING THE DECISION OF MULTIPLAN (INDIA) (P) LTD. 38 ITD 320 IN ITA NO.781/AHD/2008 DATED 05-06-2009. THE ASSESSEE HAS REQUESTED THAT THE APPELLATE ORDER WAS PASSED WITHOUT HEARING THE ASSESSEE AND THEREFORE R EQUESTED FOR RE-CALLING OF THE ORDER. THE ASSESSEE HAS SUBMITTED REASONS IN PARA-2 OF PETITION, WHICH READS AS UNDER:- 2. IT IS HUMBLY STATED THAT THE NOTICE OF THE HEA RING WAS DULY RECEIVED BY THE DIRECTOR OF THE ASSESSEE-COMPANY SMT. SMITABEN SOMANI. HOWEVER, AS THE DIRECTOR HAD TO RUSH OUT OF STATION FOR PERS ONAL WORK DURING THE RELEVANT TIME, SHE COULD NOT HAND OVER THE NOTICE T O THE LOCAL CHARTERED ACCOUNTANT AND NECESSARY ARRANGEMENT COULD NOT BE M ADE FOR SEEKING ADJOURNMENT OR PROPER REPRESENTATION BEFORE THE INC OME-TAX APPELLATE TRIBUNAL AND HENCE THE MATTER WENT BY DEFAULT. 2 2. WE FIND FROM THE ABOVE SUBMISSIONS OF THE ASSESS EES COUNSEL THAT ASSESSEE HAS NOT COMMUNICATED THE DATE OF HEARING T O HIS COUNSEL AND ACCORDING HE COULD NOT SEEK ADJOURNMENT AND APPEAL WAS HEARD EX PARTE. ACCORDINGLY, IN THE INTEREST OF NATURAL JUSTICE, WE RE-CALL THE ORDER AND FIX THE APPEAL ON 04-05-2010 AND NO FURTHER NOTICE WILL BE SENT TO EITHER OF THE PARTIES. BOTH THE PARTIES ARE INFORMED ABOUT THE DATE IN THE OPEN COURT. 3. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/03/2010. SD/- SD/- ( N.S.SAINI ) ( MAHAVIR SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE : 26/03/2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-I, SURAT 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE (IN DUPLICATE) BY ORDER, /TRUE COPY/ DR / AR, ITAT, AHMEDABAD