Shreenand Builders, Ahmedabad V. The Income Tax Officer, Ward-9(1), Ahmedabad

MA 6/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3951 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 19-02-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 18-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAGENDRA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: S H RI PRAMOD KUMAR , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER SHREENAND BUILDERS, C/O A.C. BRAHMAKSHTRIYA, CHARTERED ACCOUNTANT, HELLY CORPORATES , 2 ND FLOOR, A WING, NIRAV COMPLEX, NAVRANG SCHOOL SIX ROAD, NARANPURA, AHMEDABAD - 380013 PAN: AAYFS7460E (APPELLAN T) VS THE ITO, WARD - 9(1), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI NAGENDRA SINGH , SR. D . R. ASSESSEE BY: S H RI SAKAR SHARMA , A.R. DATE OF HEARING : 19 - 02 - 2 016 DATE OF PRONOUNCEMENT : 26 - 02 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS ASSESSEE S MA SEEKS TO RECALL OUR ORDER DATED 28 - 07 - 2015 DISMISSING TH E MAIN APPEAL FOR NON - PROSECUTION IN VIEW OF THE FACT TH AT RPAD NOTICES STOOD RETURNED W ITH REMARKS LEFT . MA NO . 06 / A HD/20 16 (IN I TA NO. 494/AHD/2011) A SSESSMENT YEAR 200 7 - 08 MA NO.06 /AHD/20 16 (IN ITA 494/AHD/2011) A.Y. 2007 - 08 PAGE NO SHREENAND BUILDERS VS. ITO 2 2. THE ASSESSEE SUBM ITS IN THE COURSE OF HEARING THAT IT HAS CHANGED ITS ADDRESS AS GIVEN IN THE APPEAL MEMO BY VACATING THE OLD OFFICE. ITS FURTHER CASE IS THAT ITS AUTHORIZED REPRESENTATIVE SUFFERED FROM ILLNESS ON THE DAY OF HEARING I . E. 28 - 07 - 2015. NECESSARY MEDICAL CE RTIFICATE AND PRESCRIPTION ALSO FORMS PART OF THE CASE FILE. IT IS ACCORDINGLY PLEADED THAT ASSESSEE S NON - APPEARANCE ON THE DAY OF HEARING RESULTING IN DISMISSAL OF ITS APPEAL FOR NON - PROSECUTION IS NEITHER INTENTIONAL NOR DELIBERATE. 3. THE REVENUE S TRONGLY ALLEGES THE ASSESSEE TO HAVE BEEN NEGLIGENT IN PURSUING ITS REMEDY. HOWEVER, IT FAILS TO PLACE ON RECORD ANY EVIDENCE REBUTTING ASSESSEE S TWIN ARGUMENTS RECORDED HEREINABOVE. WE OBSERVE IN THESE FACTS AND CIRCUMSTANCES THAT THE ASSESSEE HAS BEEN ABLE TO SHOW SUFFICIENT CAUSE FOR ITS NON - APPEARANCE ON 28 - 07 - 2015. WE DEEM IT APPROPRIATE IN THE LARGER INTEREST OF JUSTICE THAT IT DESERVES AN OPPORTUNITY TO SEEK ADJUDICATION OF ITS APPEAL ON MERITS. THE REGISTRY IS DIRECTED TO INTIMATE THE NEXT DATE OF HEARING IN DUE COURSE. 4. THIS ASSESSEE S MA IS ALLOWED IN ABOVE TERMS. ORDER PR ONOUNCED IN THE OPEN C OURT ON 26 - 02 - 201 6 SD/ - SD/ - ( PRAMOD KUMAR ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 26 /02 /2016 MA NO.06 /AHD/20 16 (IN ITA 494/AHD/2011) A.Y. 2007 - 08 PAGE NO SHREENAND BUILDERS VS. ITO 3 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,