M/s. Siddhi Vinayak, Surat V. The Income tax Officer,Ward-9(4), Surat

MA 50/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4791 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 11-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIMALENDU VERMA SRDR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER M.A.NO.50/AHD/2010 (ARISING OUT WITH ITA NO.2233/AHD/2009 ASSESSMENT YEAR:2006-07 DATE OF HEARING:27.8.10 DRAFTED:27.8. 10 M/S. SIDDHI VINAYAK, 8,BRUNDAVAN INDUSTRIAL ESTATE, KABIRWADI, A.K. ROAD, SURAT, PAN NO.AAUFS1559G V/S . INCOME TAX OFFICER, WARD-9(4), SURAT (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI RAJESH UPADHYAY, AR RESPONDENT BY:- SHRI VIMALENDU VERMA, SR-DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE HAS REQUESTED FOR RECALLING THE TRIBUNALS ORDER PASSED IN ITA NO.2233/AHD/2009 DATED 03-02-2010 EX PARTE APPLYING THE DECISION IN THE CASE OF MULTIPLAN (I) PVT. LTD. 38 ITD 320 (DEL). 2. IN THIS MA, ASSESSEE HAS STATED THAT ON RECEIPT OF THIS ORDER OF THE TRIBUNAL DATED 03-02-2010, IT WAS NOTICED THAT THE NOTICE RE TURNED UNSERVED WITH POSTAL REMARK THAT NO SUCH PERSON IS RESIDING AT THE GIVEN ADDRE SS AND LEFT. THE ONLY MALE PARTNER OF THE ASSESSEE-FIRM, SHRI KANTIBHAI B PATE L WAS EXPIRED AND FIRMS BUSINESS WAS ALSO CLOSED AND NO BUSINESS ACTIVITY IS CARRIED OUT FROM THE SAID BUSINESS. THE PLACE OF BUSINESS OF THE ASSESSEE-FIRM WAS LOCATED IN INDUSTRIAL AREA AND THERE IS NO RESIDENCE AT THE SAID PREMISES. MA NO.50/AHD/2010 (A/O ITA NO.2233/AHD/09) A.Y.06-07 M/S. SIDDHI VINAYAK V. ITO WD-9(4), SRT PAGE 2 3. THE LD.SR-DR SHRI VIMALENDU VERMA DID NOT OBJECT RECALLING OF THE ORDER OF TRIBUNAL DATED 03-02-2010 AND HEARING THE APPEAL OF THE ASSESSEE ON MERITS. 4. AFTER HEARING BOTH SIDES AND PERUSING THE MATERI AL AVAILABLE ON RECORD, WE FIND THAT THERE WAS A SUFFICIENT AND REASONABLE CAUSE FO R THE ASSESSEE FOR NOT BEING PRESENT FOR HEARING OF ITS APPEAL ON THE DATE FIXED FOR HEARING. THEREFORE, WE RECALL OUR ORDER DATED 03-02-2010 AND REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING AS PER DIARY. THE MA OF THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 27/08 /2010 SD/- SD/- (N.S.SAINI) (MAHAV IR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 27/08/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD