M/s. J.C. Developers, Ahmedabad V. The Income Tax Officer, Ward-9(2), Ahmedabad

MA 82/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4838 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 16-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER, AND SHRI S. S. GODARA, JUDICIAL MEMBER. M.A. NO. 82 /AHD/2016 [IN ITA NO. 1814/AHD/2011] (ASSESSMENT YEAR:2007-08) M/S. J. C. DEVELOPERS 5, RAJSUYA BUNGALOWS, RAMDEV NAGAR, SATELLITE, AHMEDABAD APPELLANT VS. THE INCOME TAX OFFICER, WARD-9(2), AHMEDABAD RESPO NDENT PAN: AADFJ2665F / BY ASSESSEE : SHRI TEJ SHAH , A.R. /BY REVENUE : SHRI PRASOON KABRA, SR. D.R. /DATE OF HEARING : 16.09.2016 /DATE OF PRONOUNCEMENT : 17.10.2016 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION FILED UND ER SECTION 254(2) OF THE ACT SEEKS TO RECALL TRIBUNALS ORDER DATED 2 7.02.2015 DISMISSING THE MAIN CASE FOR NON PROSECUTION. 2. WE HAVE HEARD BOTH THE PARTIES. CASE FILE PERUS ED. IT EMANATES FROM THE CASE RECORD THAT THIS TRIBUNAL TOOK NOTE OF THE RPAD ISSUED TO THE ASSESSEE M.A. NO.82/AHD/2016 (M/S. J. C. DEVELOPERS VS. ITO) A.Y. 2007-08 - 2 - RETURNED BACK WITH REMARK REFUSED FOR DISMISSING THE MAIN CASE FOR NON PROSECUTION. THE ASSESSEE SUBMITS IN ITS DULY VERI FIED APPLICATION THAT ITS AUTHORIZED REPRESENTATIVES CLERICAL STAFF REFUSED TO ACCEPT THE NOTICE AFTER SEEING ITS NAME AND THOUGHT THAT THE SAME WAS ADDRE SSED WRONGLY WHEREAS THE REPRESENTATIVE CONCERNED REMAINED UNAWARE ABOUT THE ONGOING HEARING BEFORE THE TRIBUNAL. LD. DEPARTMENTAL REPRESENTATI VE FAILS TO REBUT ALL THESE SOLEMN AVERMENTS BY FILING ANY WRITTEN RESPONSE THE RETO. WE DEEM IT APPROPRIATE IN THE LARGER INTEREST OF JUSTICE THAT THE ASSESSEE HAS BEEN ABLE TO MAKE A REASONABLE CAUSE OF ITS NON-APPEARANCE ON TH E SCHEDULED DATE OF HEARING BEFORE THE TRIBUNAL ON 27.02.2015. WE ACCO RDINGLY HOLD THAT IT DESERVES ONE MORE EFFECTIVE OPPORTUNITY OF HEARING SO AS TO GET ADJUDICATION OF ITS GRIEVANCE ON MERITS. WE ACCORDINGLY FIX DAT E OF HEARING IN THE MAIN CASE AS 24.11.2016. BOTH PARTIES HAVE NOTED DOWN T HE SAME. THE REGISTRY SHALL NOT SEND ANY SEPARATE NOTICE OF HEARING. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION SUCCEE DS IN THE TERMS INDICATED HEREINABOVE. [PRONOUNCED IN THE OPEN COURT ON THIS THE 17 TH DAY OF OCTOBER, 2016.] SD/- SD/- (PRAMOD KUMAR) (S. S. GOD ARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: 17/10/2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD M.A. NO.82/AHD/2016 (M/S. J. C. DEVELOPERS VS. ITO) A.Y. 2007-08 - 3 - 1 + 23 4 5 / GUARD FILE. BY ORDER / . // . /0