M/s. Highrise Constructions, Valsad V. The ACIT, Vapi Circle, Vapi

MA 66/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3136 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 17-07-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 01-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENC H, AHMEDABAD (BEFORE SHRI SHAILENDRA KR. YADAV, J.M. & SHRI ANIL CHATURVEDI, A.M.) M. A. NO. 66 /AHD/2014 (IN ITA NO. 397/AHD/2009 (ASSESSMENT YEAR: 2005-06) M/S.HIGHRISE CONSTRUCTIONS 210, G.I.D.C., ESTATE, UMBERGAM, VALSAD. V/S ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MEHUL SHAH RESPONDENT BY : SHRI NARENDRA SINGH, SR. D.R. . ( )/ ORDER DATE OF HEARING : 17-07-2015 DATE OF PRONOUNCEMENT : 17-07-2015 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER. 1. THE PRESENT MISCELLANEOUS APPLICATION (M.A.) IS FIL ED BY THE ASSESSEE AGAINST THE ORDER DATED 11.04.2012 IN RESPECT OF A PPEAL IN ITA NO. 397/AHD/2009 FOR A.Y. 2005-06 WHICH WAS DISMISSED B Y THE CO-ORDINATE D BENCH, AHMEDABAD ON ACCOUNT OF NON PROSECUTION OF A PPEAL BY APPLYING THE RATIO OF MULTIPLAN (INDIA) (P) LTD., (38 ITD 320). NOW THE ASSESSEE HAS MOVED THE M.A. WHEREIN INTERALIA THE REASON FOR NON ATTENDANCE OF THE DATE OF HEARING IS STATED TO BE NON COMMUNICATION OF NOT ICE BY THE ASSESSEE TO ITS AUTHORIZED REPRESENTATIVE AND IN SUPPORT OF THE CON TENTION, ASSESSEE HAS ALSO FILED NOTARIZED AFFIDAVIT OF BABULAL VERMA, THE PAR TNER OF THE FIRM. IT IS THEREFORE SUBMITTED THAT APPEAL BE RECALLED TO MEET THE ENDS OF JUSTICE. M.A NO. 66/A/14 ( IN ITA NO. 397/A/09) . A.Y. 2005-06 2 2. LD. SR. D.R. DID NOT OBJECT SERIOUSLY FOR RECALLING THE ORDER. 3. AFTER CONSIDERING THE SUBMISSIONS MADE BY THE ASSES SEE IN THE MISCELLANEOUS APPLICATION, WE ARE OF THE VIEW THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING OF APPEAL. WE THEREFORE RECALL THE ORDER OF THE ITAT, AHMEDABAD 'D' BENCH D ATED 11.04.2012 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THIS APPE AL ON 30.09.2015. SINCE THE DATE OF HEARING HAS BEEN INTIMATED AT THE TIME OF H EARING, THE ISSUANCE OF SEPARATE NOTICE IS DISPENSED WITH. 4. IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 17 - 07 - 2015 . SD/- SD/- (SHAILENDRA KR. YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,A HMEDABAD