M/s. Bharat Agro Industries,, Unjha v. The Income Tax Officer, Ward-2,, Patan

MA 174/AHD/2013 | 2005-2006
Pronouncement Date: 11-04-2014 | Result: Allowed

Appeal Details

RSA Number 17420524 RSA 2013
Assessee PAN AAFFB8414J
Bench Ahmedabad
Appeal Number MA 174/AHD/2013
Duration Of Justice 6 month(s) 17 day(s)
Appellant M/s. Bharat Agro Industries,, Unjha
Respondent The Income Tax Officer, Ward-2,, Patan
Appeal Type Miscellaneous Application
Pronouncement Date 11-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 11-04-2014
Date Of Final Hearing 04-04-2014
Next Hearing Date 04-04-2014
Assessment Year 2005-2006
Appeal Filed On 24-09-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BENCH AHMEDABAD .. ! ! ! ! ' #$ BEFORE SHRI N.S. SAINI ACCOUNTANT MEMBER AND SHRI KUL BHARAT JUDICIAL MEMBER MA NO.174/AHD/2013 - AY 2005-06 ( IN !./ IN I.T.A. NO.2871/AHD/2011) ( & '& & '& & '& & '& / / / / ASSESSMENT YEAR : 2005-06) M/S.BHARAT AGRO INDUSTRIES C/O. CHANDUBHAI PATEL BAHAR MADH LAL WADI UNJHA / VS. THE INCOME TAX OFFICER WARD-2 PATAN ( !./)* !./ PAN/GIR NO. : AAFFB 8414 J ( APPLICANT ) .. ( + (- / RESPONDENT ) ASSESSEE BY : SHRI P.M. MEHTA A.R. REVENUE BY : SHRI J.P. JHANGID SR.D.R. ' . / $0 / / / / DATE OF HEARING : 04/04/2014 12' / $0 / DATE OF PRONOUNCEMENT : 11/04/2014 3 / O R D E R PER SHRI KUL BHARAT JUDICIAL MEMBER : THROUGH THIS MISCELLANEOUS APPLICATION FILED ON 24 /09/2013 THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 30/03/2012 PASSED BY THE ITAT BENCH C AHMEDABAD IN ITA NO.2871/AH D/2011 FOR AY 2005-06 WHEREIN THE TRIBUNAL HAD DISMISSED THE APP EAL IN THE ABSENCE OF THE ASSESSEE. 2. THE LD.COUNSEL FOR THE ASSESSEE SHRI P.M.MEHTA S UBMITTED THAT THE PROCEEDINGS WERE COMPLETED BY THE ASSESSING OFFICER AS WELL AS THE LD.CIT(A) IN THE ABSENCE OF THE ASSESSEE. HE SUBMI TTED THAT THE NOTICE ISSUED BY THE TRIBUNAL CAME BACK UNSERVED WITH THE REMARKS FACTORY MA NO.174/AHD/2013 (IN ITA NO.2871/AHD/2011) M/S.BHARAT AGRO INDUSTRIES VS. ITO ASST.YEAR 2005-06 - 2 - CLOSED. HE SUBMITTED THAT THE ASSESSEE IS INTERES TED TO PROSECUTE THE APPEAL AND SUBMITTED THAT NEW ADDRESS ON RECORD OF THE REGISTRY HAS BEEN FILED VIDE LETTER DATED 12/09/2013. HE SUBMITTED T HAT THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL WAS NEITHER INT ENTIONAL NOR DELIBERATE BUT THE ASSESSEE COULD NOT APPEAR SINCE HE DID NOT RECEIVE THE NOTICE. 3. ON THE CONTRARY LD.SR.DR SHRI J.P.JHANGID VEHEM ENTLY OPPOSED THE APPLICATION AND SUBMITTED THAT THE CONDUCT OF T HE ASSESSEE IS SUCH THAT NO LENIENCY IS REQUIRED. HE SUBMITTED THAT THE AS SESSEE NEITHER APPEARED BEFORE THE AO NOR HE APPEARED BEFORE THE LD.CIT(A) DESPITE SERVICE OF NOTICES. HE SUBMITTED THAT EVEN BEFORE THE LD.CIT( A) THE ASSESSEE DID NOT GIVE THE CORRECT ADDRESS. 4. 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 LD.CIT(A) HAS RECORDED THAT THE HE ARING OF THE APPEAL WAS FIXED ON 24/06/2008 AND 20/07/2008 VIDE NOTICES DATED 11/06/2008 AND 14/07/2008 RESPECTIVELY. THE NOTICES WERE SENT BY REGISTERED POST AT THE ADDRESS GIVEN IN THE APPEAL MEMO. HOWEVER BOTH THE NOTICES CAME BACK UNSERVED WITH THE REMARK THAT THE PERSON CONCERNED HAS SHIFTED SOMEWHERE ELSE AND IS NOT AVAILABLE AT THE GIVEN ADDRESS. 4.1. AFTER HEARING BOTH THE PARTIES AND CONSIDERING THE TOTALITY OF THE FACTS AND REASONING GIVEN BY THE LD.COUNSEL FOR THE ASSESSEE FOR NON- APPEARANCE WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAD REASONABLE CAUSE FOR NON-APPEARANCE. THE ASSESSEE WAS REQUIRED TO FURNISH THE CHANGED ADDRESS. UNDER SUCH CIRCUMSTAN CES THE ORDER DATED 30/03/2012 IS HEREBY RECALLED SUBJECT TO PAYMENT OF COST OF RS.1 000/-. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEAR ING IN DUE COURSE. THE MA NO.174/AHD/2013 (IN ITA NO.2871/AHD/2011) M/S.BHARAT AGRO INDUSTRIES VS. ITO ASST.YEAR 2005-06 - 3 - ASSESSEE IS DIRECTED TO SUBMIT PROOF OF THE PAYMENT OF COST OF RS.1 000/- AS AWARDED IN FAVOUR OF REVENUE WITHIN THREE WEEKS ON RECEIPT OF THIS ORDER. 5. IN THE RESULT MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED AS INDICATED HEREINABOVE. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( .. ) (' #$) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDI CIAL MEMBER AHMEDABAD; DATED 11/04/2014 60.. .../ T.C. NAIR SR. PS 3 / +$7 87'$ 3 / +$7 87'$ 3 / +$7 87'$ 3 / +$7 87'$/ COPY OF THE ORDER FORWARDED TO : 1. (- / THE APPLICANT. 2. + (- / THE RESPONDENT. 3. !! $ '9 / CONCERNED CIT 4. '9() / THE CIT(A)-GANDHINAGAR 5. 7 #: +$ / DR ITAT AHMEDABAD 6. :;& <. / GUARD FILE. 3' 3' 3' 3' / BY ORDER 7$ +$ //TRUE COPY// = == =/ // / !) !) !) !) ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD 1. DATE OF DICTATION .. 09.4.14(DICTATION-PAD 5-P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 9.4.14 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 11.4.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11.4.14 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