Kalika Buildcon Pvt.Ltd., Ahmedabad V. The Income tax Officer,Ward-4(2), Ahmedabad

MA 46/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6364 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 07-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMIT KUMAR VARMA
• Assessee Lawyers: B K PATEL
• Keywords: Reasonable cause

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD .., , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA NO.46/AHD/2018 AY 2008-09 (IN ./ I.T.A. NO.1976/AHD/2012) ( / ASSESSMENT YEAR : 2008-09) KALIKA BUILDCON PVT.LTD. 53, NIRANT PARK, OPP.SUN-N-STEP CLUB THALTEJ AHMEDABAD-380 054 / VS. THE INCOME TAX OFFICER WARD-4(2) AHMEDABAD $ ./ ./ PAN/GIR NO. : AACCK 3275 G ( $' / APPELLANT ) .. ( ($' / RESPONDENT ) $') / APPELLANT BY : SHRI B.K. PATEL, AR ($'*) / RESPONDENT BY : SHRI SUMIT KUMAR VARMA, SR.DR +,*- / DATE OF HEARING 06/04/2018 ./0*- / DATE OF PRONOUNCEMENT 13 / 04 /2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HA S REQUESTED FOR RECALLING OF THE ORDER DATED 10/08/2017 PASSED BY T HE ITAT AHMEDABAD BENCH SMC IN ITA NO.1976/AHD/2012 FOR AY 2008-09. MA N O.46/AHD/2018 (IN ITA NO.1976 /AHD/2012) KALIKA BUILDCON PVT.LTD. VS. ITO ASST.YEAR 2008-09 - 2 - 2. IN THE PRESENT MISCELLANEOUS APPLICATION, IT IS SUBMITTED BY THE ASSESSEE SUBMITTED THAT PAPER-BOOK WAS SUBMITTED ON 28/12/2016 BY THE AUTHORIZED REPRESENTATIVE. ON LAST HEARING I.E. ON 03/08/2017, SHRI SHAILESH MEHTA, ACCOUNTANT OF THE ASSESSEE-COMPANY WAS REQUESTED TO ATTEND THE HEARING FOR REQUESTING THE ADJOURNMENT O F THE HEARING AND UNFORTUNATELY, MR.SHAILESH MEHTA, DID NOT ATTEND TH E HEARING AND EVEN DID NOT INFORM TO THE AUTHORIZED REPRESENTATIVE FOR ADJOURNMENT ON THE SAID DATE. IN THIS REGARD, AN AFFIDAVIT DATED 05/0 2/2018 OF MR.SHAILESH MEHTA IS PLACED ON RECORD. CONSEQUENTLY, SUFFICIENT CAUSE EXISTS FOR NON- APPEARANCE. IT WAS, THEREFORE, URGED THAT THE EARL IER APPEAL IN ITA NO.1976/AHD/2012 FOR AY 2008-09 PRONOUNCED ON 10/08 /2017 BE RE- CALLED AND RE-FIXED FOR HEARING ON REGULAR DATE AND THE CONTROVERSY RAISED IN THE AFORESAID APPEAL BE DECIDED ON MERITS. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTE NTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FA ILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE R ECALL THE ORDER OF THE ITAT AHMEDABAD BENCH SMC PASSED IN ITA NO.1976/AH D/2012 FOR AY 2008-09 DATED 10/08/2017(SUPRA) AND DIRECT THE R EGISTRY TO FIX THE APPEAL ON 06/06/2018 FOR FRESH HEARING. BOTH THE PARTIES WERE SUITABLY INFORMED IN COURT AND ACCORDINGLY THE NOTICE OF HEA RING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. MA N O.46/AHD/2018 (IN ITA NO.1976 /AHD/2012) KALIKA BUILDCON PVT.LTD. VS. ITO ASST.YEAR 2008-09 - 3 - 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 13/ 04/2018 SD/- SD/- (..) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 13/ 04/2018 4..+,.+../ T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPLICANT 2. ($' / THE RESPONDENT. 3. 567- 8- / CONCERNED CIT 4. 8- ( ) / THE CIT(A)-VIII, AHMEDABAD 5. 9:-+67 , 670 , 5 / DR, ITAT, AHMEDABAD 6. <, / GUARD FILE. / BY ORDER, (9-- //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 12.4.18 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12.4.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.13.4.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.4.18 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER