M/s. Siddhi Vinayak Construction, Surat V. The Income tax Officer,Ward-5(4), Surat

MA 44/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7593 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 13-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL
• Keywords: Reasonable cause

Judgement Text

-1- IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'D' BEFORE SHRI D K TYAGI - JM AND SHRI A MOHAN ALANKAMONY - AM M A NO.44/AHD/2011 [ARISING OUT OF ITA NO.2114/AHD/2010] (ASSESSMENT YEAR:-2007-78) M/S SIDDHI VINAYAK CONSTRUCTION, SIDDHI VINAYAK APARTMENT, DADA BHAGWAN MANDIR, NANSAD ROAD, TAL: KAMREJ, SURAT V/S THE INCOME-TAX OFFICER, WARD-5(4), SURAT PAN: ABGFS 5741 C [APPLICANT] [ORIGINAL APPELLANT] [RESPONDENT] [ORIGINAL RESPONDENT] ASSESSEE BY :- SHRI M K PATEL, AR REVENUE BY:- SHRI SAMIR TEKRIWAL, SR. DR DATE OF HEARING:- 03-02-2012 DATE OF PRONOUNCEMENT:- 03-02-2012 O R D E R PER D K TYAGI (JM) :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER D ATED 30-11- 2010 PASSED BY THE ITAT AHMEDABAD BENCH-D IN ITA.NO.2114/AHD/2010 FOR THE AY 2007-08. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE H AS SUBMITTED AS UNDER: 2 THE APPLICANT ABOVE NAMED MOST RESPECTFULLY BEGS TO SUBMIT AS UNDER:- (1) THAT THE APPEAL FILED BY THE ASSESSEE ABOVE NAM ED FOR THE AY 2007-08 BEARING ITA NO.2114/AHD/2010 IS DECIDED BY HONBLE ITAT, AHMEDABAD BENCH 'D', AHMEDABAD VIDE ORDER DAT ED 30.11.2010, WHEREBY THE APPEAL OF THE ASSESSEE IS D ISMISSED FOR NON PROSECUTION BY APPLYING THE DECISION OF 38 ITD 320. (2) IT IS RESPECTFULLY SUBMITTED THAT NO NOTICE OF HEARING IS RECEIVED BY THE ASSESSEE FOR THE DATE OF HEARING MENTIONED I N THE ABOVE ORDER OF ITAT AND HENCE NECESSARY ARRANGEMENT COULD NOT BE MADE FOR REPRESENTING THE APPEAL BEFORE HON'BLE ITA T. IT IS HUMBLY PRAYED THAT THE APPELLANT IS VERY MUCH INTER ESTED IN PURSUING THE MATTER ARID THEREFORE IT IS HUMBLY PRA YED THAT THE ABOVE ORDER MAY KINDLY BE RECALLED AND IN THE INTER EST OF JUSTICE THE APPELLANT BE GIVEN AN OPPORTUNITY OF HEARING AN D THE APPEAL BE KINDLY DECIDED ON MERITS AND OBLIGE. (3) SUPPORTING AFFIDAVIT IS ENCLOSED HEREWITH. 3 IN SUPPORT OF THE ABOVE MISCELLANEOUS APPLICATION , THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT. THE LEARNED C OUNSEL OF THE ASSESSEE ACCORDINGLY PRAYED THAT THE BONA FIDE OF T HE ASSESSEE- APPLICANT NOT BEING IN DOUBT, THE MATTER MAY BE REC ALLED. 4 AFTER HEARING BOTH THE PARTIES AND PERUSING THE R ECORDS AND KEEPING IN VIEW THE AFFIDAVIT FILED BY THE ASSESSEE IN SUPPORT OF ITS CONTENTION, WE ARE OF THE CONSIDERED OPINION TH AT THERE WAS A REASONABLE CAUSE FOR ASSESSEE'S FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. THEREFORE, WE HEREBY RECALL OUR ORDER DATED 30-11-2010 AND DIRECT THAT THE HEARING OF THE APPEAL BE FIXED ON 26-04-2012. 3 5 IN THE RESULT, THE MISCELLANEOUS APPLICATION IS A LLOWED. ORDER PRONOUNCED IN THE COURT TODAY ON 03-02-2012 SD/- SD/- (A MOHAN ALANKAMONY) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 03-02-2012 COPY OF THE ORDER FORWARDED TO: 1. M/S SIDDHI VINAYAK CONSTRUCTION, SIDDHI VINAYAK APARTMENT, DADA BHAGWAN MANDIR, NANSAD ROAD, TAL: KAMREJ, SURAT 2. THE INCOME-TAX OFFICER, WARD-5(4), SURAT 3. CIT CONCERNED 4. CIT(A)-IV, SURAT 5. DR, ITAT, AHMEDABAD BENCH-D, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD