Gujarat Akruti- TCG Biotech Ltd., Ahmedabad V. The Dy.CIT, Circle-2(1)(1), Ahmedabad

MA 60/AHD/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3710 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 14-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR SHYAM PRASAD
• Assessee Lawyers: BIREN SHAH
• Keywords: Reasonable cause

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT MISC.APPLICATION NO.60/AHD/2020 IN ITA NO.3555/AHD/2015 / ASSTT.YEAR : 2010-11 GUJARAT AKRUTI TCG BIOTECH LTD A-512, JOYOS HUBTOWN NR.GSRTC BUS TERMINAL NO.1 GEETA MANDIR AHMEDABAD 380 002. VS. DCIT, CIR.2(1)(1) AHMEDABAD. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : SHRI BIREN SHAH REVENUE BY : SHRI (DR.)SHYAM PRASAD, SR.DR / DATE OF HEARING : 04/06/2021 / DATE OF PRONOUNCEMENT: 08/06/2021 !'/ O R D E R PRESENT MA HAS BEEN FILED BY THE ASSESSEE FOR RECAL L OF THE TRIBUNALS EX PARTE ORDER DATED 11.04.2018 PASSED IN ITA NO.3555/AHD/2015. 2. IN THE MA ASSESSEE PLEADED INTERALIA AS UNDER: 1. THE ABOVE MENTIONED APPEAL WAS FILED BY ASSESSE E ON 18 - 12-2015 THE NOTICE FIXING THE DATE OF HEARING ON 11 -04-2018 WAS SENT BY R.P.A.D ON THE ADDRESS GIVEN IN FORM NO . 36, AS MENTIONED THEREIN. IN THIS CONNECTION, WE HAVE TO B RING TO YOUR HONOURS' KIND NOTICE THAT THE ASSESSEE HAD CHANGED ITS REGISTERED OFFICE FROM OLD ADDRESS OF 102, SARTHIK SQUARE, BODAKDEV, AHMEDABAD 30015 TO A- 512 JOYOS HUBTOWN, NEAR GSRTC BUS TERMINAL NO.1, GEETA MANDIR, AHMEDABAD 38 0022 ON 16-08-2017. A COPY OF THE BOARD RESOLUTION AS A PROOF OF CHANGE IN THE ADDRESS OF THE ASSESSEE COMPANY IS AT TACHED HEREWITH FOR YOUR HONOURS' KIND REFERENCE. MA NO.60/AHD/2020 2 2. FROM THE ABOVE, YOUR HONOURS WILL APPRECIATE TH AT DUE TO CHANGE OF OFFICE ADDRESS, THE NOTICE SENT AT THE OL D ADDRESS WAS NOT RECEIVED BY ASSESSEE AND THEREFORE, ASSESSEE CO ULD NOT REMAIN PRESENT AT THE TIME OF HEARING BEFORE YOUR H ONOURS AND THIS BEING A REASONABLE CAUSE, IN INTEREST OF JUSTI CE AND EQUITY, THE ASSESSEE REQUESTS YOUR HONOURS TO KINDLY GRANT A FRESH OPPORTUNITY TO THE ASSESSEE TO REPRESENT ITS CASE O N MERITS. CONSEQUENTLY, THE ASSESSEE REQUESTS YOUR HONOURS TO RECALL THE APPEAL BY SETTING ASIDE THE ABOVE REFERRED EX-PARTE ORDER, OTHERWISE IT MAY CAUSE A GREAT INJUSTICE AND HARDSH IP TO THE ASSESSEE WITHOUT ANY CAUSE ATTRIBUTABLE TO IT. 3. THE LD.CONSEL FOR THE ASSESSEE ACCORDINGLY SUBMI TTED THAT THE ASSESSEE HAS REASONABLE CAUSE FOR NOT ATTENDING THE HEARING ON THE APPOINTED DATE, AND THEREFORE, IN THE INTEREST OF J USTICE, THE IMPUGNED ORDER MAY BE RECALLED, AND THE ASSESSEE MAY BE GIVE N FRESH OPPORTUNITY TO PROSECUTING ITS CASE. ON THE OTHER HAND, THE LD.DR OBJECTED TO RECALL OF THE IMPUGNED ORDER, AND SUPPO RTED THE ORDER OF THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE MATERIAL, AND ALSO IMPUGNED ORDER OF THE TRIBUNAL. WE ARE S ATISFIED THAT THE ASSESSEE HAS BEEN PREVENTED BY THE REASONABLE CAUSE , I.E. IT HAS CHANGED ITS PREMISES OF REGISTERED OFFICE MENTIONED IN THE FORM NO.36 FILED WITH THE TRIBUNAL, TO NEW PREMISES AS MENTION ED IN THE TITLE CAUSE OF THIS ORDER. THEREFORE, NOTICES SENT AT THE OLD ADDRESS WERE NOT RECEIVED BY THE ASSESSEE, AND THE ASSESSEE COULD NO T ATTEND THE COURT PROCEEDINGS NOR AWARE OF THE STATUS OF PROCEEDINGS BEFORE THE TRIBUNAL. THEREFORE, IN THE INTEREST OF JUSTICE, THE ASSESSEE DESERVES TO BE GIVEN ONE MORE CHANCE TO DEFEND ITS CASE. ACCOR DINGLY, WE RECALL THE IMPUGNED ORDER DATED 11.04.2018 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER FOR ADJUDICATING THE CASE AFRESH. NEXT DATE OF HEARING MA NO.60/AHD/2020 3 IS FIXED ON 26 TH JULY, 2021. THIS DATE HAS BEEN INTIMATED TO THE ASSESSEE WHILE HEARING THE MA. NO FRESH NOTICE REQ UIRES TO BE ISSUED BY THE REGISTRY TO THE PARTIES. 5. IN THE RESULT, APPLICATION OF THE ASSESSEE IS AL LOWED. ORDER PRONOUNCED IN THE COURT ON 08 JUNE, 2021 AT A HMEDABAD. (RAJPAL YADAV) VICE-PRESIDENT AHMEDABAD; DATED 08/06/2021