M/s. P. Ramabhai Mohandas Ni Co., Ahmedabad V. The Dy.CIT, Central Circle-2(2), Ahmedabad

MA 44/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1781 (ITAT-AHMEDABAD)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-04-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 07-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: R K JINDALAR
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , , , . .. . . . . . , , , , !' ! # !' ! # !' ! # !' ! # BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 44/AHD/2014 (ARISING OUT OF IT(SS)A NO. 794/AHD/2010, AY 2008-0 9) M/S P. RAMABHAI MOHANDAS NI CO, AHMEDABAD. PAN: AAKFM4751C DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD. APPELLANT RESPONDENT REVENUE BY : SHRI P.L. KUREEL, DR ASSESSEE(S) BY : SH. R. K. JINDAL, AR $ % &'/ // / DATE OF HEARING : 04/04/2014 ()* % &' / DATE OF PRONOUNCEMENT: 04/04/2014 !+ !+ !+ !+/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSE SSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 29.07.2011 PASSED IN ITT(SS)A NO. 794/AHD/2010 FOR ASSESSMENT YEAR 2008- 09. 2. IN THE MISCELLANEOUS PETITION, THE ASSESSEE HAS STATED THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY TH E TRIBUNAL VIDE ORDER DATED 29.07.2011 AS THE ASSESSEE FAILED TO AP PEAR ON THE DATE OF HEARING FIXED BY THE TRIBUNAL. IT IS SUBMI TTED THAT AN ADJOURNMENT LETTER WAS FILED IN THE REGISTRY ON 31. 05.2011 SEEKING ADJOURNMENT OF THE HEARING OF THE APPEAL. IT IS SU BMITTED THAT THE ADJOURNMENT OF THE HEARING WAS SOUGHT ON THE GROUND THAT THE PARTNER WHO WAS LOOKING AFTER THE TAXATION MATTERS WAS OUT OF MA NO. 44/AHD/2014 IN IT(SS)A NO. 794/AHD/2010 M/S P. RAMABHAI MOHANDS NI CO VS DCIT, C.C.-2(2), A HD AY 2008-09 - 2 - STATION. THEREFORE IT IS PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 29.07.2011 SHOULD BE RECALLED AND THE APPEAL BE HEA RD ON MERITS. 3. THE LD. DR DID NOT HAVE ANY OBJECTION TO RECALL ING OF THE ORDER OF THE TRIBUNAL DATED 29.07.2011 AND FIXI NG THE APPEAL FOR HEARING ON MERITS. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND PERUSIN G THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THE ASSE SSEE HAD A REASONABLE CAUSE FOR NOT BEING PRESENT ON THE DATE OF HEARING FIXED BY THE TRIBUNAL FOR HEARING OF APPEAL ON 29.07.2011 . THEREFORE, IN OUR CONSIDERED VIEW, IN THE INTEREST OF SUBSTANTIAL JUSTICE, THE ORDER OF THE TRIBUNAL DATED 29.07.2011 SHOULD BE RECALLED FOR HEARING THE APPEAL ON MERITS. WE THEREFORE, RECALL OUR ORDER D ATED 29.07.2011 PASSED IN IT(SS)A NO. 794/AHD/2010 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. THE DATE FOR HEARING OF THE APPEA L WAS FIXED WITH THE CONSENT OF BOTH THE PARTIES ON 04.06.2014. AS THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF THE PARTIES, THEREFORE, SENDING OF NOTICE OF HEARING TO THE PARTIES IS DISPENSED WITH. 5. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 4 TH OF APRIL, 2014 AT AHMEDABAD. SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 04/04/2014 GHANSHYAM MAURYA, SR. P.S. MA NO. 44/AHD/2014 IN IT(SS)A NO. 794/AHD/2010 M/S P. RAMABHAI MOHANDS NI CO VS DCIT, C.C.-2(2), A HD AY 2008-09 - 3 - TRUE COPY !+ % ,- .!-* !+ % ,- .!-* !+ % ,- .!-* !+ % ,- .!-*/ COPY OF THE ORDER FORWARDED TO : 1. /0 / THE APPELLANT 2. ,1/0 / THE RESPONDENT. 3. 2 / CONCERNED CIT 4. 2() / THE CIT(A)-III, AHMEDABAD 5. -56 , , , / DR, ITAT, AHMEDABAD 6. 678 9$ / GUARD FILE. !+ !+ !+ !+ / BY ORDER, : :: :/ // / ; ; ; ; ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION- 04.04.2014 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING 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 FILE GOES TO THE BENCH CLERK 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER