Heenon Texturisers Pvt.Ltd., Surat V. The Income tax Officer,Ward-1(2), Surat

MA 45/AHD/2012

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3100 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 19-06-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 01-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD (BEFORE SHRI RAJPAL YADAV, J.M. & SHRI ANIL CHATURV EDI, A.M.) M. A. NO. 45 /AHD/2012 ( IN ITA NO. 1989/AHD/2010 (ASSESSMENT YEAR: 2007-08) HEENON TEXTURISERS (P) LTD., C/O. SHIVAM MARKETING, 212, BHAVANI CHAMBERS, NANI BEGAMBARI, SALABATPURA, SURAT V/S INCOME-TAX OFFICER, WARD- 1(2), SURAT (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI B.L. YADAV, SR. D.R. ( )/ ORDER DATE OF HEARING : 19-06-2015 DATE OF PRONOUNCEMENT : 19 -06-2015 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER. 1. THE M.A. IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 15.10.2010 IN RESPECT OF APPEAL IN ITA NO. 1989/AHD/2010 FOR A.Y . 2007-08 WHICH WAS DISMISSED BY THE CO-ORDINATE D BENCH, AHMEDABAD ON ACCOUNT OF NON PROSECUTION OF APPEAL APPLYING THE RATIO OF MULTIPL AN (INDIA) (P) LTD., (38 ITD 320). NOW THE ASSESSEE MOVED THIS M.A. NO. 45 /AHD/2012 WHEREIN INTERALIA THE REASON FOR NON ATTENDANCE OF THE DATE OF HEARING IS STATED TO BE NON RECEIPT OF NOTICE DUE TO CHANGE OF ADDRESS OF T HE ASSESSEE. IT IS FURTHER SUBMITTED THAT THE ASSESSEE HAS NOW FILED REVISED A PPEAL MEMO INTIMATING M.A NO. 45/A/12 ( IN ITA NO. 1989/A/10) . A.Y. 2007-08 2 THE CHANGED ADDRESS. IT WAS THEREFORE SUBMITTED THA T APPEAL BE RECALLED TO MEET THE ENDS OF JUSTICE. 2. LD. SR. D.R. DID NOT OBJECT SERIOUSLY FOR RECALLING THE ORDER. 3. AFTER CONSIDERING THE SUBMISSIONS MADE BY THE ASSES SEE IS THE MISCELLANEOUS APPLICATION, WE ARE OF THE VIEW THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING OF APPEAL. WE THEREFORE RECALL THE ORDER OF THE ITAT, AHMEDABAD 'D' BENCH D ATED 15.10.2010 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THIS APPE AL ON 19.08.2015. 4. IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 19 - 06 - 2015 . SD/- SD/- (RAJPAL YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,A HMEDABAD