M/s. Vinayak Corporation, Arvali V. DCIT, S.K.Circle, Himatnagar

MA 74/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0646 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 21-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K C THAKAR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.74/AHD/2020 (IN ITA NO. 752/AHD/2018) (ASSESSMENT YEAR: 2010-11) M/S. VINAYAK CORPORATION 5, 1 ST FLOOR, BALAJI COMPLEX, MALPUR ROAD, MODASA-383315 VS. DCIT, S.K. CIRCLE, HIMATNAGAR [PAN NO. AAFFV8119E] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI K. C. THAKAR, A.R. RESPONDENT BY : SHRI VIRENDRA SINGH , SR. D.R. DATE OF HEARING 18/12/2020 DATE OF PRONOUNCEMENT 22/12/2020 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS FOR RECALLING OF THE ORDER DATED 29.11.2019 PASSED BY THE LD. TRIBUN AL WHEREBY AND WHEREUNDER THE MATTER WAS DISMISSED SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF CALL. 2. WE HAVE HEARD THE PARTIES, AND PERUSED THE RECOR DS AVAILABLE BEFORE US INCLUDING THE AFFIDAVIT FILED BY THE ASSESSEE IN SU PPORT OF HIS CONTENTION FOR NOT BEING ABLE TO ATTEND THE HEARING ON 29.11.2019. THE PLEA OF THE ASSESSEE AS TAKEN BY THE LD. ADVOCATE APPEARING FOR THE ASSESSEE AND ALSO FROM T HE AFFIDAVIT FILED AFFIRMED BY THE ASSESSEE IS THIS THAT THE NOTICE FOR HEARING FIXING THE DATE ON 29.11.2019 WAS NOT RECEIVED BY HER WHICH SEEMS TO BE GENUINE. - 2 - MA N O.74/AHD/2020(IN ITA NO.752/A/18) M/S. VINAYAK CORPORATION VS. DCIT ASST.YEAR 2010-11 3. IT IS RELEVANT TO MENTION THAT THE LD. DR HAS NO T MADE ANY SERIOUS OBJECTION TO THAT OF THE PLEA TAKEN BY THE LD. AR. THUS, HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE WE FIND IT FIT AND PROPER TO RECALL THE ORDER IN ORDER TO GIVE A FURTH ER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ADHERENCE TO THE PRINCIPLES OF NATURAL JUSTICE. HENCE, THE ORDER IS RECALLED. THE REGISTRY IS DIRECTED TO KEEP THE MATTER ON BOAR D AS FOR HEARING ON 28.12.2020. SINCE THE PARTIES ARE PRESENT BEFORE US THE SERVICE OF NOTICE FIXING THE DATE IS HEREBY DISPENSED WITH. 4. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 22/12/2020 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 22/12/2020 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD