Shreeji Motors (Guj.) Pvt. Ltd., V. The ACIT, Circle-4, Vadodara

MA 98/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3953 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-02-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 11-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

M.A. NO.98/ A HD/201 5 ASSESSMEN T Y EAR: 20 0 8 - 09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD B BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND KUL BHARAT JM] M.A. NO.98/AHD/2015 (IN ITA NO.1511/AHD/2 012) AS SESSMENT Y EAR : 20 0 8 - 09 SHREEJI MOTORS (GUJ) PVT . LTD., ........ .APPELLANT AKSHAR WADI, VIL : . VEGA, TA: DABHOI [ PAN: AA JCS 2 958 M ] VS. A SSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 4, VADODARA . .......... . RESPONDENT APPEARANCES BY: TUSHAR HEMANI , FOR THE A PPELLANT V.K. SINGH, F OR THE RE SPONDENT DATE OF CONCLUDI NG THE HEARING : FEBRUARY 5 TH , 201 6 DATE OF PRONOUNCING THE ORDER : FEBRUARY 18 TH , 201 6 O R D E R PER PRAMOD KUMAR AM : BY THIS M ISCELLANEOUS A PPLICATION , THE ASSESSEE APPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 1 4 .0 8 .2015 PASS ED BY THE ITAT AH MEDABAD B BENCH IN IT A NO .1 511 /AHD/201 2 FOR A SSESSMENT YEAR 2008 - 09. 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE APPLICANT HAS SUBMITTED A S FOLLOWS : - IN THE IMPU GNED ORDER, IT HAS BEEN MENTIONED THAT THE NOTICE OF THE HEARING WAS ISSUED TO THE ASSESSEE HAS BEEN RETURNED UN - SERVED. IN THIS CONNECTION, IT IS SUBMITTED THAT THE IMPUGNED ORDER OF HON'BLE TRIBUNAL WAS SERVED TO THE ASSESSEE ON THE VERY SAME ADDRESS. DU E TO SOME ERROR ON THE PART OF THE POSTAL M.A. NO.98/ A HD/201 5 ASSESSMEN T Y EAR: 20 0 8 - 09 PAGE 2 OF 2 AUTHORITIES, NOTICE OF HEARING WAS RETURNED UN - SERVED. HENCE, THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING. THE APPELLANT MOST RESPECTFULLY SUBMITS THAT HEARING OF THE APPEAL COULD NOT BE ATTENDED F OR THE REASONS STATED ABOVE. THE APPELLANT HAS NO DESIRE TO GIVE UP THE APPEAL AND EX - PARTE DECISION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPARABLE INJURY TO THE APPELLANT, IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AND CIRCUMSTANCES OF THE C ASE, THE EX - PARTE ORDER DECIDING THE APPEAL MAY KINDLY BE RECALLED AND THE APPEAL MAY KINDLY BE RE - FIXED FOR HEARING TO GIVE ONE MORE OPPORTUNITY TO THE APPELLANT TO REPRESENT ITS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE THE HON'BLE TRIBUNAL BE PLEASE D TO ACCEPT THE PRAYER OF THE APPELLANT AND REHEAR THE MATTER. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. AFTER CONSID ERING THE FACTS OF THE CASE AND THE SUBMISSION S OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE I T AT ON THE DATE OF H E ARING. ACCORDINGLY, WE RECALL THE ORDER DATED 14.08.2015 OF THE ITAT AH MEDABAD B BENCH PASSED IN IT A NO .1 511 /AHD/201 2 FOR A SSESSMENT YEAR 2008 - 09 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERIT. 5. IN THE RESULT, THE M ISCELLANEOUS A PPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY 18 TH DAY OF FEBRUARY, 2016. SD/ - SD/ - KUL BHARAT PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: THE 18 TH DAY OF FEBRUARY , 2016 . PBN/* COPI ES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD