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

MA 35/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6514 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 22-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV SR YADAV
• Assessee Lawyers: T K KUNJUNNI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA, AM) M. A. NO.35/AHD/2011 (IN ITA NO.1489/AHD/2009 AY: 2005-06) M/S. BHUMI IMPEX PVT. LTD., 7/B, ELISBRIDGE SHOPPING CENTRE, ELLIS BRIDGE, AHMEDABAD VS THE INCOME TAX OFFICER, WARD 1 (2), AHMEDABAD PA NO. AAACB 7831 P (APPLICANT) (RESPONDENT) APPLICANT BY SHRI T. K. KUNJUNNI, AR RESPONDENT BY SHRI B. L. YADAV, SR. YADAV, DR ORDER PER BHAVNESH SAINI : THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT OF PUTTING APPEARANCE BEFORE T HE TRIBUNAL. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICE FOR HEARING WAS MISPLACED BY THE STAFF AND IT WAS NOT A BLE TO TRACE OUT BY THE APPLICANT. THEREFORE, THE LEARNED COUNSEL FOR T HE ASSESSEE COULD NOT ATTEND THE DATE OF HEARING. THE LEARNED DR OBJE CTED TO THE CONTENTION OF THE ASSESSEE AND SUBMITTED THAT IT IS NOT A REASONABLE CAUSE FOR FAILURE TO APPEAR ON THE DATE OF HEARING BEFORE THE TRIBUNAL. 2. ON CONSIDERATION OF THE ABOVE FACTS AND THE FACT THAT THE APPEAL OF THE ASSESSEE IS NOT DECIDED ON MERIT, WE ARE OF THE VIEW THAT ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERIT SUBJECT TO COST TO THE REVENUE DEPARTMENT. WE ACCORDINGLY, RECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 24-0 2-2011 SUBJECT TO COST OF RS.1,000/- (RUPEES ONE THOUSAND ONLY) WHICH THE ASSESSEE MA NO.35/AHD/2011 (IN ITA NO.1489/AHD/2009) M/S. BHUMI IMPEX PVT. LTD. VS ITO WARD 1(2), AHMEDA BAD 2 SHALL PAY TO THE REVENUE DEPARTMENT WITHIN 15(FIFTE EN) DAYS FROM THE DATE OF THIS ORDER. OFFICE IS DIRECTED TO FIX THE A PPEAL FOR FINAL HEARING ON 24.8.11 FOR WHICH NO SEPARATE NOTICE SHALL BE IS SUED. 2. SUBJECT TO THE ABOVE CONDITION, THE MISC. APPLIC ATION OF THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, ALL THE MISC. APPLICATIONS OF THE ASSESSEE IS ALLOWED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 10-06-2011 SD/- SD/- (A. N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 10-06-2011 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD