Ginger Properties Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-4(2), Ahmedabad

MA 65/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3517 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 11-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH SR D R
• Assessee Lawyers: GAURAV NAHATA
• Keywords: Bonafide mistake

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.65/AHD/2015 ( ./ I.T.A. NO.3379/AHD/2014) ( / ASSESSMENT YEAR : 2010-11) GINGER PROPERTIES PVT.LTD. SANKALP CORPORATE HOUSE BEHIND RAJPATH CLUB IN LANE OF COOKING CULTURE RESTAURANT BODAKDEV, AHMEDABAD / VS. THE ITO WARD-4(2) AHMEDABAD ./ ./ PAN/GIR NO. : AAACC 8513 B ( ' / APPLICANT ) .. ( #' / RESPONDENT ) ' $ / APPLICANT BY : SHRI GAURAV NAHATA, 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 11.09.2015 (ARISING OUT OF ITA NO.3379/AHD/2014 FOR AY 2010-11) SEEKING FOR RECALLING THE ORDER DATED 16/04/2015 PA SSED BY THE ITAT C BENCH, AHMEDABAD. MA NO.65/AHD/2015 (IN ITA NO.3379/AHD/2014) GINGER PROPERTIES P.LTD. VS. ITO ASST.YEAR 2010-11 - 2 - 2. THE APPEAL WAS DISMISSED BY THE TRIBUNAL FOR WAN T OF PROSECUTION VIDE ORDER DATED 16/04/2015. THE LD.COUNSEL FOR T HE ASSESSEE SUBMITTED THAT THE NOTICE OF HEARING REMAINED UNSERVED AS THE POSTAL AUTHORITIES HAD RETURNED THE NOTICE OF HEARING WITH REMARKS LEFT. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ADDRESS OF THE ASSESSEE -COMPANY HAD CHANGED AND DUE TO BONAFIDE MISTAKE, THE CURRENT ADDRESS OF THE ASSESSEE WAS NOT BROUGHT TO THE NOTICE OF THE REGISTRY. HE SUBMITTE D THAT THE DIRECTOR OF THE ASSESSEE-COMPANY SHRI ROBIN GOENKA HAS GIVEN AN AFFIDAVIT DATED 26/08/2015 TO THIS EFFECT. HE SUBMITTED THAT THE N ON-APPEARANCE WAS NOT INTENTIONAL. IT IS ALSO SUBMITTED BY THE LD.COUNSE L FOR THE ASSESSEE THAT THE ASSESSEE WOULD SUFFER IRREPARABLE LOSS AND INJURY A ND WOULD RESULT INTO MISCARRIAGE OF JUSTICE, IF THE ORDER DATED 30/10/20 13 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. HE SUBMITTED THAT THE NEGLIGENCE OF THE PARTY SHOULD NOT BE COND ONED. 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 ON ACCOUNT OF NON-PROSECUTION. THE DIRECTOR OF THE AS SESSEE-COMPANY HAS GIVEN AN AFFIDAVIT STATING THEREIN THAT EARLIER THE BUSINESS WAS CARRIED MA NO.65/AHD/2015 (IN ITA NO.3379/AHD/2014) GINGER PROPERTIES P.LTD. VS. ITO ASST.YEAR 2010-11 - 3 - JOINTLY WITH HIS BROTHER AND SINCE THE BUSINESS SEP ARATED THE ADDRESS OF THE COMPANY WAS CHANGED AND NEW ADDRESS COULD NOT BE PLACED ON RECORD. LOOKING TO THE TOTALITY OF THE FACTS AND C IRCUMSTANCES OF THE CASE AND CONSIDERING THE SUBMISSIONS MADE BY THE LD.COUN SEL FOR THE ASSESSEE, WE FEEL THAT IT WOULD SUB-SERVE THE INTEREST OF JUS TICE, IF THE ASSESSEE IS GRANTED ANOTHER OPPORTUNITY OF HEARING TO REPRESENT HIS CASE. U NDER THESE FACTS, WE DEEM IT PROPER TO RECALL THE TRIBUN AL ORDER DATED 16/04/2015 PASSED IN ITA NO.3379/AHD/2014 FOR AY 20 10-11(SUPRA) AND DIRECT THE REGISTRY TO FIX THE ASSESSEES APPE AL IN ITA NO.3379/AHD/2014 FOR AY 2010-11 FOR HEARING ON 12/01/2016 . BOTH THE PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HE ARING IS THEREFORE DISPENSED WITH THE CONSENT OF BOTH 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.65/AHD/2015 (IN ITA NO.3379/AHD/2014) GINGER PROPERTIES P.LTD. VS. ITO ASST.YEAR 2010-11 - 4 - !'#$%&' &$ / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT 2. #' / THE RESPONDENT. 3. 123 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-II, 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(DICTATION-PAD 4- PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 19.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.XI.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.XI.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