Diamond Projects Pvt. Ltd., Baroda V. The Income Tax Officer, Ward-1(2), Baroda

MA 35/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3949 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 17-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH SR D R
• Assessee Lawyers: RIDHI SHAH
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA K. YADAV, JUDICIAL MEMBER AN D SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER MA NO. 35/AHD/2015 (ARISING OUT OF ITA NO. 1536/AHD/2008 ) ASSESSMENT YEAR : 2001-02 DIAMOND PROJECTS PRIVATE LTD., D-7, BIDC, GORWA, BARODA - 390016 .. APPLICANT PAN : AAACD 6470 C (ORIGINAL APPEL LANT) VS THE INCOME-TAX OFFICER, WARD-1(2), BARODA .. RESPONDENT ASSESSEE(S) BY : MS. RIDHI SHAH, AR REVENUE BY : MR. DINESH SINGH, SR-DR / DATE OF HEARING 05/02/2016 /DATE OF PRONOUNCEMENT 16/02/2016 / O R D E R PER SHAILENDRA K. YADAV, JUDICIAL MEMBER: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 03.02.2012 PASSED IN IT A NO.1536/AHD/2008 FOR ASSESSMENT YEAR 2001-02. 2. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR RECALLING OF THE ORDER OF THE ITAT IN ITA NO.1536/AHD/2008 DT D 03.02.2012. 3. AT THE TIME OF HEARING BEFORE US, IT IS SUBMITTE D BY THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE ON THE PRESUMPTION THAT THE ASSESSEE WAS NOT INTERE STED IN PURSUING WITH ITS APPEAL. SHE SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING WITH ITS APPEAL. SHE ALSO SUBMITTED THAT DUE TO CERTAIN DIFFERENCES BETWEEN THE MANAGEMENT OF THE ASSESSEE-COMPANY AND SHRI J.P. SHAH, ADVOCATE, WHO WAS THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AT THE MA NO 35/AHD/2015 (IN ITA NO.1536/AHD/2008) DIAMOND PROJECTS PVT LTD VS. ITO ASSESSMENT YEAR : 2001-02 - 2 - RELEVANT POINT OF TIME, THE LATTER COULD NOT APPEAR BEFORE THE TRIBUNAL; ON THE OTHER HAND, THE ASSESSEE-COMPANY WAS OF THE IMPRESS ION THAT ALL PENDING MATTERS OF THE GROUP WOULD BE COMPLETED BY SHRI SHA H. DUE TO THIS COMMUNICATION GAP, NEITHER ATTENDED THE HEARING ON THE DATE FIXED BY THE BENCH NOR SOUGHT FOR ANY ADJOURNMENT. THE LD. AUTH ORIZED REPRESENTATIVE, THEREFORE, SUBMITTED THAT THE ASSESSEE WAS PREVENTE D BY REASONABLE CAUSE IN MAKING PROPER PRESENTATION BEFORE THE TRIBUNAL AND PLEADED THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED. THE LD. DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, RELIED UPON THE ORDER OF THE ITAT. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF BOTH THE SIDES, WE FIND THAT THE REASON FOR NOT BEING PRESEN T ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY THE ASSESSEE WAS A PLAUSIBLE ONE; HENCE WE DEEM IT PROPER TO RECALL THE ORDER OF THE ITAT IN ITA NO.15 36/AHD/2008 AND FIX THE SAME FOR HEARING ON MERITS ON 21 ST APRIL 2016. THE DATE OF HEARING IS INFORMED TO BOTH THE PARTIES IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED AS ABOVE. ORDER PRONOUNCED IN THE COURT ON 16 TH FEBRUARY, 2016 AT AHMEDABAD. SD/- SD/- PRAMOD KUMAR SHAILENDRA K. Y ADAV (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD; DATED 16/02/2016 BIJU T., PS ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $%& '' , , / DR, ITAT, AHMEDABAD 6. &,- . / GUARD FILE. / BY ORDER, TRUE COPY / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD