M/s Sudan Steel Corporation, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-5 (2), RAJKOT-GUJARAT

MA 43/RJT/2013

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4383 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 29-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K CHAKRABARTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: S H RI ANIL CHATURVEDI , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] M/S. SUDAN STEEL CORPOR A TION, GORDHANDAS CHAMBER GONDAL ROAD, RAJKOT PAN: AAHFS4506J (APPELLANT) VS THE ITO, WARD 5(2 ), RAJKOT (RESPONDENT) REVENUE BY : S H RI V.K. CHAKRABARTY , SR. D . R. ASSESSEE BY: S H RI CHETAN AG R A WAL , A.R. DATE OF HEARING : 2 2 - 04 - 2 016 DATE OF PRONOUNCEMENT : 29 - 04 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS ASSESSEE S MISCELLANEOUS A PPLICATION S EEKS TO RECALL OUR ORDER DATED 08 - 03 - 2011 DISMISSING THE MAIN APPEAL FOR NON - M A NO . 43 / RJT /20 13 (IN ITA NO. 1335/RJT/2010 ) A SSESSMENT YEAR 200 2 - 03 M A NO. 43 /RJT /20 13 (IN ITA NO. 1335/RJT/2010 ) A.Y. 2002 - 03 PAGE NO M/S. SUDAN STEEL CORPORATION VS. ITO 2 PROSECUTION IN VI EW OF THE FACT THAT RPAD NOTICE S TOOD RETURNED WITH REMARKS NOT F OUND . 2. THE ASSESSEE SUBMITS IN THE COURSE OF HEARING THAT IT IS THE NEGLIGENCE OF THE POSTAL AUTHORITY THAT THE NOTICE OF HEARING HAS NOT SERVED ON THE ASSESSEE WITH THE REMARK NOT FOUND . THE ASSESSEE ALSO SUBMITS THAT T HE POSTS ARE S ERVED UPON THE ASSE S SEE AT ITS ADDRESS: GORDHANDAS CHAMBER S , GONDAL ROAD, RAJKOT. THE APPEAL ORDER DATED 08 - 03 - 2011 WAS SENT BY POST AND THE SAME H AS ALSO BEEN SERVED UPON THE AS SESSEE AT THE ABOVE STATED ADDRESS. IT IS ACCORDINGLY PLEADED THAT ASSESSEE S NON - APPEARAN CE ON THE DAY OF HEARING RESULTING IN DISMISSAL OF ITS APPEAL FOR NON - PROSECUTION IS NEITHER INTENTIONAL NOR DELIBERATE. 3. THE REVENUE STRONGLY ALLEGES THE ASSESSEE TO HAVE BEEN NEGLIGENT IN PURSUING ITS REMEDY. HOWEVER, IT FAILS TO PLACE ON RECORD ANY EV IDENCE REBUTTING ASSESSEE S ARGUMENTS RECORDED HEREINABOVE. WE OBSERVE IN THESE FACTS AND CIRCUMSTANCES THAT THE ASSESSEE HAS BEEN ABLE TO SHOW SUFFICIENT C AUSE FOR ITS NON - APPEARANCE ON 08 - 03 - 2011 . WE DEEM IT APPROPRIATE IN THE LARGER INTEREST OF JU STICE THAT IT DESERVES AN OPPORTUNITY TO SEEK ADJUDICATION OF ITS APPEAL ON MERITS. WE ACCORDINGLY FIX THE MAIN CASE HEARING ON 14 - 06 - 2016. BOTH THE LD. COUNSEL S STAND INTIMATED IN THE OPEN COURT ITSELF. NO SEPARATE NOTICES OF HEARING SHALL BE SENT. M A NO. 43 /RJT /20 13 (IN ITA NO. 1335/RJT/2010 ) A.Y. 2002 - 03 PAGE NO M/S. SUDAN STEEL CORPORATION VS. ITO 3 4. THIS ASSESSEE S MISCELLANEOUS A PPLICATION IS ALLOWED IN ABOVE TERMS. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 29 - 04 - 201 6 SD/ - SD/ - (ANIL CHATURVEDI ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDAB AD : DATED 29 /04 /2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT