M/s. M.R. Enterprise, Ahmedabad V. The TRO, Range-6, Ahmedabad

MA 64/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3519 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 02-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH SR D R
• Assessee Lawyers: S N DIVATIA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.64/AHD/2015 ( ./ IN I.T.A. NO.2071/AHD/2012) ( / ASSESSMENT YEAR : 2006-07) M/S.M.R. ENTERPRISE C/O. MONIL P BAVISI D-201, SEPAL EXOTICA NR.SWAGAT GREEN VILLA OPP.THALTEJ FIRE STATION HEBATPUR ROAD, AHMEDABAD-380 059 / VS. THE TRO RANGE-6 AHMEDABAD ./ ./ PAN/GIR NO. : AALFM 5349 M ( ' / APPLICANT ) .. ( #' / RESPONDENT ) ' $ / APPLICANT BY : SHRI S.N. DIVATIA, AR #' % $ / RESPONDENT BY : SHRI DINESH SINGH, SR.DR &'( % ) / DATE OF HEARING 06/11/2015 *+, % ) / DATE OF PRONOUNCEMENT 23/11/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE ON 02.09.2015 (ARISING OUT OF ITA NO.2071/AHD/2012 FOR AY 2006-07) SEEKING FOR RECALLING THE ORDER DATED 29/01/2013 PA SSED BY THE ITAT B BENCH, AHMEDABAD. MA NO.64/AHD/2015 (IN ITA NO.2071/AHD/2012) M/S.M.R.ENTERPRISE VS. TRO ASST.YEAR 2006-07 - 2 - 2. THE APPEAL WAS DISMISSED BY THE TRIBUNAL FOR WAN T OF PROSECUTION VIDE ORDER DATED 29/01/2013. THE LD.COUNSEL FOR TH E ASSESSEE SUBMITTED THAT THERE WAS A SUFFICIENT CAUSE FOR FAILURE TO AT TEND ON THE DATE OF HEARING AS THE NOTICE APPEARS TO HAVE BEEN SERVED A T THE OLD ADDRESS OF THE ASSESSEE. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTE D THAT THE ASSESSEE HAD SHIFTED TO THE NEW ADDRESS, I.E. C/O.MONIL BAVISI, S N INDUSTRIES, 142, MAHESHWARI INDUSTRIAL ESTATE, NR.MAHESHWARI MILLS, SHAHIBAUG, AHMEDABAD AND THE ASSESSEE HAD FILED REVISED FORM N O.36 WITH REGISTRY ON 22.11.2013. IT IS STATED THAT THE HEARING OF 2 9/01/2013 WAS THE ONLY EFFECTIVE DATE OF HEARING AS THE EARLIER DATE FIXED ON 14/12/2011 AND THE HEARING COULD NOT TAKE PLACE DUE TO NON-FUNCTIONING OF THE BENCH. THUS, THE HEARING FIXED ON 29/011/2013 WAS THE SINGLE OPP ORTUNITY ALLOWED TO THE ASSESSEE. IT IS ALSO SUBMITTED BY THE LD.COUNSE L FOR THE ASSESSEE THAT THE ASSESSEE WOULD SUFFER IRREPARABLE LOSS AND INJU RY AND WOULD RESULT INTO MISCARRIAGE OF JUSTICE, IF THE ORDER DATED 29/ 01/2013 IS NOT RECALLED. 2.1. ON THE CONTRARY, LD.SR.DR SHRI DINESH SINGH VE HEMENTLY OPPOSED THE APPLICATION OF THE ASSESSEE AND SUBMITTED THAT IT IS INCUMBENT UPON THE ASSESSEE TO FURNISH THE NEW ADDRESS TO THE REGI STRY IN TIME. HE SUBMITTED THAT THE NEGLIGENCE OF THE PARTY SHOULD N OT BE CONDONED. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE FIND THAT THE APPEAL OF THE ASSESSEE WAS DISMISS ED BY THE TRIBUNAL FOR WANT OF PROSECUTION. THE NOTICE OF HEARING FIXED O N 29/011/2013 WAS MA NO.64/AHD/2015 (IN ITA NO.2071/AHD/2012) M/S.M.R.ENTERPRISE VS. TRO ASST.YEAR 2006-07 - 3 - SERVED UPON THE ASSESSEE AT THE OLD ADDRESS. THE A DDRESS OF THE COMPANY WAS CHANGED AND NEW ADDRESS COULD NOT BE PLACED ON RECORD IN TIME. HOWEVER, LOOKING TO THE TOTALITY OF THE FACTS AND C IRCUMSTANCES OF THE CASE AND CONSIDERING THE SUBMISSIONS MADE BY THE LD .COUNSEL FOR THE ASSESSEE, WE FEEL THAT IT WOULD SUB-SERVE THE INTER EST OF JUSTICE, IF THE ASSESSEE IS GRANTED ANOTHER OPPORTUNITY OF HEARING TO REPRESENT ITS CASE. U NDER THESE FACTS, WE DEEM IT PROPER TO RECALL THE T RIBUNAL ORDER DATED 29/01/2013 PASSED IN ITA NO.2071/AHD/2012 FOR AY 20 06-07 AND DIRECT THE REGISTRY TO FIX THE ASSESSEES APPEAL IN ITA NO .2071/AHD/2012 FOR AY 2006-07 FOR HEARING AFRESH IN DUE COURSE. ACCO RDINGLY, NOTICE BE ISSUED TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON MONDAY, THE 23 RD DAY OF NOVEMBER, 2015 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( PRAMOD KUMAR ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 23/ 11 /2015 0)..& , '.&../ T.C. NAIR, SR. PS MA NO.64/AHD/2015 (IN ITA NO.2071/AHD/2012) M/S.M.R.ENTERPRISE VS. TRO ASST.YEAR 2006-07 - 4 - !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT 2. #' / THE RESPONDENT. 3. 123 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-XV, AHMEDABAD 5. 5'6 &23 , ) 23 , , 1 / DR, ITAT, AHMEDABAD 6. 689 :( / GUARD FILE. / BY ORDER, #5 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 16.XI.15(COPIED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 20.XI.15 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. 23.11.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.11.15 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