Relogistics(Ahmedabad)Pvt. Ltd., Mumbai V. The Dy.CIT.,Circle-5, Ahmedabad

MA 62/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7626 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 29-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMIR TEKRIWA LA
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , . ! !,'# ' $ BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MA NO.62/AHD/2011 ( IN TA NO.2111/AHD/2009) [ ! % ! % ! % ! % / / / / ASSESSMENT YEAR : 2005-06] M/S.RELOGISTICS (AHMEDABAD) PVT.LTD. 3RD FLOOR, COURT HOUSE LOKMANYA TILAK MARG DHOBI TALAO MUMBAI 400 002 ! ! ! ! / VS. THE DY.CIT CIRCLE-5 AHMEDABAD ' '# ./() ./ PAN/GIR NO. : AACCR 3224 Q ( APPLICANT ) .. ( RESPONDENT ) APPLICANT BY : MS.URVASHI SHODHAN RESPONDENT BY : SHRI SAMIR TEKRIWALA, SR.D.R. !* + ,#/ // / DATE OF HEARING : 24/02/2012 - % + ,# / DATE OF PRONOUNCEMENT : 24/02/2012 './ O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION FILED ON 29/04/20 11, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER D ATED 08 TH MARCH-2011 PASSED BY THE ITAT AHMEDABAD BENCH C IN ITA NO.2 111/AHD/2009 FOR A.Y. 2005-06. VIDE APPLICATION, THE REASON FOR NON-APPEARANCE, THE ASSESSEE HAS SUBMITTED AS UNDER:- MA NO.62/AHD/2010 ( IN ITA NO. 2111/AH D/2009) M/S.RELOGISTICS (AHMEDABAD) P.LTD. VS. DCIT ASST.YEAR 2005-06 - 2 - 3. THE APPLICANT SUBMITS THAT IT INSTRUCTED SHRI B.G. PATEL, TAX ASSISTANT OF J.T.SHAH & CO. CHARTERED ACCOUNTANTS, AHMEDABAD TO SEEK ADJOURNMENT. HOWEVER ON THE DATE OF APPOINTME NT I.E. ON 08/03/2011, HE WAS SUFFERING FROM SEVERE STOMACH IN FECTION AND VOMITING AND FOR THIS REASON, ON A/C OF HIS ILL HEA LTH, HE WAS NOT ABLE TO ATTEND OFFICE FOR 3 DAYS AND UNDER THIS TEN SION HE MISSED TO SEEK ADJOURNMENT IN THE MATTER. THE NECESSARY AFFI DAVIT OF SHRI B.G.PATEL IS ALSO ATTACHED. THE APPLICANT THEREFORE SUBMITS THAT NON-ATTENDANCE BEFORE THE HON'BLE TRIBUNAL WAS DUE TO A REASONABLE CAUSE AND THE APPLICANT THEREFORE SUBMITS THAT THE HON'BLE TRIBUNAL MAY REC ALL ITS ORDER DT.8 TH MARCH,2011 AND RESTORE THE APPEAL FOR HEARING TO M EET THE END OF NATURAL JUSTICE. 2. WE HAVE HEARD THE PARTIES. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT BENCH C AHMEDABAD PASSED IN ITA NO.2111/AHD/2009 DATED 08/0 3/2011(SUPRA) AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE A PPEAL ON 10/04/2012 IN THE LIGHT OF THE UNDERTAKING GIVEN BY THE LD.AR MS. URVASHI SHODHAN THAT SHE SHALL PROMPTLY COMPLY WITH THE APPELLATE PROCEE DINGS AND APPEAR BEFORE THE TRIBUNAL, SO THAT THIS APPEAL SHOULD BE DECIDED EARLIEST POSSIBLE. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. MA NO.62/AHD/2010 ( IN ITA NO. 2111/AH D/2009) M/S.RELOGISTICS (AHMEDABAD) P.LTD. VS. DCIT ASST.YEAR 2005-06 - 3 - 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- SD/- ( . ! ! ) ( ) '# ( A. MOHAN ALANKAMONY ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIA L MEMBER AHMEDABAD; DATED 24/ 02 /2012 /,..!, .!../ T.C. NAIR, SR. PS '. + 01 2'1% '. + 01 2'1% '. + 01 2'1% '. + 01 2'1%/ COPY OF THE ORDER FORWARDED TO : 1. '3 / THE APPLICANT 2. 04'3 / THE RESPONDENT. 3. 5 / CONCERNED CIT 4. 5() / THE CIT(A)-XI, AHMEDABAD 5. 189 0! , , / DR, ITAT, AHMEDABAD 6. 9: ;* / GUARD FILE. '.! '.! '.! '.! / BY ORDER, 41 0 //TRUE COPY// < <<