Shell International B.V., New Delhi V. The Income tax Officer,Ward-1(4), Ahmedabad

MA 4/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6509 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 10-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND T.K. SHARMA, JUDICIAL MEMBER) MA NO.4/AHD/2011 IN ITA NO.1150/AHD/2007 [ASSTT. YEAR : 2003-2004] SHELL INTERNATIONAL B.V. CARL VAN BYLANDTLAAN 30, DEN HAAG THE NETHERLANDS. VS. ITO, WARD-1(4) AHMEDABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI DHINAL SHAH REVENUE BY : SHRI ALBINUS TIRKEY O R D E R PER G.D. AGARWAL , VICE-PRESIDENT : BY THIS MISC. APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLI NG OF THE ORDER OF THE ITAT IN ITA NO.1150/AHD/2007 DATED 31-3-2010. 2. AT THE TIME OF HEARING BEFORE US, IT IS STATED B Y THE LEARNED COUNSEL THAT ITA NO.1150/AHD/2007 IS DISMISSED BY T HE ITAT IN LIMINE FOR THE FAILURE OF THE ASSESSEE TO APPEAR ON THE D ATE OF HEARING. IT IS STATED BY THE LEARNED COUNSEL THAT THE ASSESS EE-COMPANY WAS INCORPORATED IN THE NETHERLANDS AND IT DOES NOT HAV E ANY PLACE OF BUSINESS IN INDIA. THEREFORE FOR THE LIMITED PURPO SE OF THE CORRESPONDENCE WITH THE REVENUE AUTHORITIES, THE AS SESSEE PROVIDED ADDRESS OF S.R.BATLIBOI & CO., 2 ND FLOOR, THE CAPITAL COURT, LSC MA NO.4/AHD/2011 -2- PHASE III, OLD PALME MARG, MUNIRKA, NEW DELHI 110 0 067. THAT SUBSEQUENTLY, S.R.BATLIBOI & CO., SHIFTED ITS OFFIC E FROM THE ABOVE MENTIONED ADDRESS TO GOLF VIEW CORPORATE TOWER-B, N R. DLF GOLF COURSE, SECTOR 42, GURGAON 1220002, INDIA IN LATE 2007. THAT SR BATLIBOI & CO. & CO. HAS ESTABLISHED A MECHANISM WH EREBY THE POSTS AND COURIERS WHICH ARE DELIVERED TO SR BATLIB OI & CO. AT ITS OLD CAPITAL COURT PREMISES ADDRESS ARE ACCEPTED AT THE SAID ADDRESS. THE SAME ARE THEN COLLECTED PERIODICALLY AND DELIVE RED TO ITS NEW ADDRESS. THAT FOR REASONS WHICH WE ARE NOT IN A PO SITION TO CONFIRM, THE ABOVE NOTICES WERE NOT DELIVERED/ACCEPTED AT TH E OLD ADDRESS FOR THE HEARINGS FIXED ON 17 TH FEB., 2010 AND 31 ST MARCH, 2010. IN VIEW OF THE SAME, THE NOTICES WERE RETURNED UNDELIVERED. THAT SINCE THE NOTICE OF HEARING WAS NOT SERVED UPON THE ASSESSEE, THE ASSESSEES REPRESENTATIVE VIZ. SR BATLIBOI & CO. COULD NOT APP EAR. THAT THE ASSESSEE IS INTERESTED IN PROSECUTING THE APPEAL AN D THEREFORE DISPOSAL OF THE ASSESSEES APPEAL ON THE PRESUMPTIO N THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L IS FACTUALLY INCORRECT. HE THEREFORE REQUESTED THAT THE ORDER OF THE ITAT SHOULD BE RECALLED AND APPEAL SHOULD BE FIXED FOR HEARING AFRESH. 3. THE LEARNED DR, ON THE OTHER HAND, OPPOSED RECAL LING OF THE ORDER OF THE ITAT AND STATED THAT THE DESPITE ENOUG H OPPORTUNITY, THE ASSESSEE DID NOT APPEAR BEFORE THE ITAT AND THEREFO RE THE TRIBUNAL WAS JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSES SEE IN LIMINE . 4. AFTER CONSIDERING THE ARGUMENTS OF BOTH THE SIDE S AND FACTS OF THE CASE, WE ARE SATISFIED THAT THE ASSESSEE WAS PR EVENTED BY THE MA NO.4/AHD/2011 -3- REASONABLE CAUSE FOR APPEARING BEFORE THE ITAT ON T HE DATE OF HEARING. WE THEREFORE RECALL THE ORDER OF THE ITA T IN THE ITA NO.1150/AHD/2007 AND DIRECT THAT THE APPEAL BE RE-F IXED FOR HEARING AFRESH ON 27 TH SEPTEMBER, 2011. THE DATE OF HEARING IS INFORMED TO THE PARTIES IN THE OPEN COURT. 5. IN THE RESULT, THE ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 24 TH JUNE, 2011 SD/- SD/- (T.K. SHARMA) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 24-06-2011 C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD