Vintech Industries Pvt Ltd., Ahmedabad V. Deputy CIT Circle 4(1)(2), Ahmedabad

MA 333/AHD/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7527 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 17-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Keywords: Reasonable cause
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER VINTECH INDUSTRIES PVT. LTD. PLOT NO. 7/2, PHASE III, GIDC, NARODA, AHMEDABAD - 382330 PAN: AACCV4463F (APPELLANT) VS THE DEPUTY CIT, CIR: 4(1)(2), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI LALIT P. JAIN , SR. D . R. ASSESSEE BY: SHRI PARIN SHAH , A.R. DATE OF HEARING : 06 - 0 3 - 2 020 DATE OF PRONOUNCEMENT : 16 - 03 - 2 020 / ORDER P ER : AMARJI T SINGH, ACCOUNTANT MEMBER : - VIDE M.A. NO. 333/AHD/2019, IT IS SUBMITTED THAT APPEAL OF THE ASSESSEE WAS DISMISSED VIDE ITAT ORDER DATED 01 - 08 - 2019, ITA NO. 2297/AHD/2017 FOR WANT OF PROSECUTION IN ABSENCE OF ANY ADJOURNMENT APPLICATION OR COMPLIANCE. 2. IT IS SUBMITTED THAT DIRECTOR OF THE COMPANY WHO WAS HANDLING THE TAX MATTER WAS UNDER MEDICAL TREATMENT BECAUSE OF ILL HEALTH, T HEREFORE, THE NOTICE OF HEARING COULD NOT BE HANDED OVER TO THE AUTHORIZED REPRESENTATIVE, M.A. NO. 333/AHD/2019 (IN I T A NO . 2297 / A HD/20 17 ) A SS ESSMENT YEAR 2012 - 13 M.A. NO. 333/AHD/2019 (IN I.T.A NO. 2297 /AHD/20 19) A.Y. 2012 - 13 PAGE NO VINTECH INDUSTRIES PVT. LTD. VS. DY. CIT 2 THEREFORE, THE COMPLIANCE COULD NOT BE MADE AT THE TIME OF HEARING OF APPEAL OF THE ASSESSEE ON FIRST OF AUGUST, 2019. AFTER CONSIDERING THE SUBMISS ION OF THE ASSESSEE, WE OBSERVE THAT THERE I S REASONABLE CAUSE AS CITED ABOVE BECAUSE OF WHICH THE NECESSARY COMPLIANCE COULD NOT BE MADE F ROM THE SIDE OF T HE ASSESSEE ON THE DATE OF HEARING OF ITS APPEAL ON 1 ST AUGUST, 2019 , THEREFORE, WE RECALL THE ORDER DATED 01 - 08 - 2019 AND DIRECT THE REGISTRY TO LIST THIS CASE FOR HEARING ON 15 TH JUNE, 2020. NO FURTHER NOTICE WILL BE GIVEN FOR HEARING AS BOTH THE SIDES HAVE BEEN COMMUNICATED THE NEW DATE OF HEARING AT THE TIME OF HEARING OF THIS CASE MISCELLANEOUS APPLICATION . 3. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 16 - 03 - 20 20 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 16 /03 /2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED C IT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,