Relogistics(Ahmedabad)Pvt. Ltd.,, Mumbai v. The Dy.CIT.,Circle-5,, Ahmedabad

MA 62/AHD/2011 | 2005-2006
Pronouncement Date: 09-02-2012 | Result: Allowed

Appeal Details

RSA Number 6220524 RSA 2011
Assessee PAN AACCR3224Q
Bench Ahmedabad
Appeal Number MA 62/AHD/2011
Duration Of Justice 9 month(s) 10 day(s)
Appellant Relogistics(Ahmedabad)Pvt. Ltd.,, Mumbai
Respondent The Dy.CIT.,Circle-5,, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 09-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 09-02-2012
Assessment Year 2005-2006
Appeal Filed On 29-04-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD . ! ! '# ' $ BEFORE SHRI MUKUL KR.SHRAWAT JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER MA NO.62/AHD/2011 ( IN TA NO.2111/AHD/2009) [ ! % ! % ! % ! % / / / / ASSESSMENT YEAR : 2005-06] M/S.RELOGISTICS (AHMEDABAD) PVT.LTD. 3RD FLOOR COURT HOUSE LOKMANYA TILAK MARG DHOBI TALAO MUMBAI 400 002 ! ! ! ! / VS. THE DY.CIT CIRCLE-5 AHMEDABAD ' '# ./() ./ PAN/GIR NO. : AACCR 3224 Q ( APPLICANT ) .. ( RESPONDENT ) APPLICANT BY : MS.URVASHI SHODHAN RESPONDENT BY : SHRI SAMIR TEKRIWALA SR.D.R. !* + #/ // / DATE OF HEARING : 24/02/2012 - % + # / DATE OF PRONOUNCEMENT : 24/02/2012 './ O R D E R PER SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION FILED ON 29/04/20 11 THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER D ATED 08 TH MARCH-2011 PASSED BY THE ITAT AHMEDABAD BENCH C IN ITA NO.2 111/AHD/2009 FOR A.Y. 2005-06. VIDE APPLICATION THE REASON FOR NON-APPEARANCE THE ASSESSEE HAS SUBMITTED AS UNDER:- MA NO.62/AHD/2010 ( IN ITA NO. 2111/AH D/2009) M/S.RELOGISTICS (AHMEDABAD) P.LTD. VS. DCIT ASST.YEAR 2005-06 - 2 - 3. THE APPLICANT SUBMITS THAT IT INSTRUCTED SHRI B.G. PATEL TAX ASSISTANT OF J.T.SHAH & CO. CHARTERED ACCOUNTANTS AHMEDABAD TO SEEK ADJOURNMENT. HOWEVER ON THE DATE OF APPOINTME NT I.E. ON 08/03/2011 HE WAS SUFFERING FROM SEVERE STOMACH IN FECTION AND VOMITING AND FOR THIS REASON ON A/C OF HIS ILL HEA LTH HE WAS NOT ABLE TO ATTEND OFFICE FOR 3 DAYS AND UNDER THIS TEN SION HE MISSED TO SEEK ADJOURNMENT IN THE MATTER. THE NECESSARY AFFI DAVIT OF SHRI B.G.PATEL IS ALSO ATTACHED. THE APPLICANT THEREFORE SUBMITS THAT NON-ATTENDANCE BEFORE THE HON'BLE TRIBUNAL WAS DUE TO A REASONABLE CAUSE AND THE APPLICANT THEREFORE SUBMITS THAT THE HON'BLE TRIBUNAL MAY REC ALL ITS ORDER DT.8 TH MARCH 2011 AND RESTORE THE APPEAL FOR HEARING TO M EET THE END OF NATURAL JUSTICE. 2. WE HAVE HEARD THE PARTIES. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY WE RECALL THE ORDER OF THE ITAT BENCH C AHMEDABAD PASSED IN ITA NO.2111/AHD/2009 DATED 08/0 3/2011(SUPRA) AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE A PPEAL ON 10/04/2012 IN THE LIGHT OF THE UNDERTAKING GIVEN BY THE LD.AR MS. URVASHI SHODHAN THAT SHE SHALL PROMPTLY COMPLY WITH THE APPELLATE PROCEE DINGS AND APPEAR BEFORE THE TRIBUNAL SO THAT THIS APPEAL SHOULD BE DECIDED EARLIEST POSSIBLE. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. MA NO.62/AHD/2010 ( IN ITA NO. 2111/AH D/2009) M/S.RELOGISTICS (AHMEDABAD) P.LTD. VS. DCIT ASST.YEAR 2005-06 - 3 - 5. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- SD/- ( . ! ! ) ( ) '# ( A. MOHAN ALANKAMONY ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIA L MEMBER AHMEDABAD; DATED 24/ 02 /2012 / ..! .!../ T.C. NAIR SR. PS '. + 01 2'1% '. + 01 2'1% '. + 01 2'1% '. + 01 2'1%/ COPY OF THE ORDER FORWARDED TO : 1. '3 / THE APPLICANT 2. 04'3 / THE RESPONDENT. 3. 5 / CONCERNED CIT 4. 5() / THE CIT(A)-XI AHMEDABAD 5. 189 0! / DR ITAT AHMEDABAD 6. 9: ;* / GUARD FILE. '.! '.! '.! '.! / BY ORDER 41 0 //TRUE COPY// < <<