M/s. Nidhi Dyeing & Printing Mills Pvt.Ltd., Surat V. The Income tax Officer,Ward-1(4), Surat

MA 4/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7917 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 17-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJ
• Assessee Lawyers: M J SHAH
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , . .!'#$, % & BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER MA NO.4/AHD/2012 (ARISING OUT OF I.T.A. NO.510/AHD/2010) ( ' ( ' ( ' ( ' ( / / / / ASSESSMENT YEAR : 2006-07) NIDHI DYEING & PRINTING MILLS PVT.LTD. 3070-74, ADARSH MARKET-2 RING ROAD,SURAT (ORIGINAL APPELLANT) ' ' ' ' / VS. THE INCOME TAX OFFICER WARD-1(4) SURAT (ORIGINAL RESPONDENT) * % ./+, ./ PAN/GIR NO. : AAACN 7913 Q ( *- / // / APPLICANT ) .. ( ./*- / RESPONDENT ) *- 0 / APPLICANT BY : SHRI M.J.SHAH ./*- 1 0 / RESPONDENT BY : SHRI O.P.BATHEJ, SR.D.R. '2 1 3% / / / / DATE OF HEARING : 30/03/2012 4'( 1 3% / DATE OF PRONOUNCEMENT : 30/04/2012 5 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE H AS REQUESTED FOR RECALLING OF THE ORDER DATED 07/12/20 11 PASSED BY THE ITAT AHMEDABAD BENCH B IN ITA NO.510/AHD/2010 FOR A.Y . 2006-07. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUB MITTED AS UNDER:- THE APPLICANT MOST HUMBLY BEGS AS UNDER:- MA NO.4/AHD/2012 (ARISING OUT OF ITA NO.510/AHD/2010) NIDHI DYEING & PRINTING MILLS P.LTD. VS. ITO ASST.YEAR 2006-07 - 2 - 1. THAT THE COMPANY HAS PREFERRED AN APPEAL WITH THE H ONBLE ITAT B BENCH AHMEDABAD ON ../../20.. FOR ASSESSM ENT YEAR 2006-07. 2. THAT THE SAID APPEAL HAS BEEN ACCOMPANIED BY GROUND S OF APPEAL AND STATEMENT OF FACTS ALONGWITH FORM NO.36 DULY SIGNED BY THE ASSESSEE. 3. THAT THE SAID APPEAL HAS BEEN FIXED AND DISPOSED OF BY THE ITAT GIVING THE REASON THAT NO ONE ATTENDED. 4. THAT THE NOTICE WAS SERVED AND THE PERSON WHO RECEI VED THE NOTICE OF HEARING REMAINED TO DELIVER IT TO ASSESSE E BY OVERSIGHT. HENCE THE ASSESSEE REMAINED TO ATTEND TH E HEARINGS FIXED BY YOUR HONOUR. 5. THAT THE APPELLANT REQUEST YOUR KIND HONOUR TO GIVE ONE OPPORTUNITY TO BE HEARD. 2. WE HAVE HEARD THE PARTIES. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT BENCH B AHMEDABAD PASSED IN ITA NO.510/AHD/2010 DATED 07/12 /2011 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEA L ON 21/06/2012. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HE ARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. MA NO.4/AHD/2012 (ARISING OUT OF ITA NO.510/AHD/2010) NIDHI DYEING & PRINTING MILLS P.LTD. VS. ITO ASST.YEAR 2006-07 - 3 - 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- SD/- ( . .!'#$ ) ( ) % ( A.K. GARODIA ) ( M UKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 30/ 04 /2012 63..', .'../ T.C. NAIR, SR. PS 5 1 .7 8 7( 5 1 .7 8 7( 5 1 .7 8 7( 5 1 .7 8 7(/ COPY OF THE ORDER FORWARDED TO : 1. *- / THE APPELLANT 2. ./*- / THE RESPONDENT. 3. 9 / CONCERNED CIT 4. 9() / THE CIT(A)-I, SURAT 5. 7 >> >/ // / + + + + ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER