M/s. J. C. Developers v. The Income-tax Officer, Ward-9(2), Ahmedabad
[Citation -2016-LL-1017-41]

Citation 2016-LL-1017-41
Appellant Name M/s. J. C. Developers
Respondent Name The Income-tax Officer, Ward-9(2), Ahmedabad
Court ITAT-Ahmedabad
Relevant Act Income-tax
Date of Order 17/10/2016
Assessment Year 2007-08
Judgment View Judgment
Keyword Tags recalling order • good and sufficient cause
Bot Summary: It emanates from the case record that this tribunal took note of the RPAD issued to the assessee M.A. No.82/Ahd/2016 A.Y. 2007-08 -2- returned back with remark refused for dismissing the main case for non prosecution. The assessee submits in its duly verified application that its authorized representative s clerical staff refused to accept the notice after seeing its name and thought that the same was addressed wrongly whereas the representative concerned remained unaware about the ongoing hearing before the tribunal. 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 the scheduled date of hearing before the tribunal on 27.02.2015. We accordingly hold that it deserves one more effective opportunity of hearing so as to get adjudication of its grievance on merits. We accordingly fix date of hearing in the main case as 24.11.2016. The registry shall not send any separate notice of hearing. This assessee s Miscellaneous Application succeeds in the terms indicated hereinabove.


IN INCOME TAX APPELLATE TRIBUNAL AHMEDABAD 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. Income Tax Officer, Ward-9(2), Ahmedabad Respondent 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 assessee s Miscellaneous Application filed under Section 254(2) of Act seeks to recall tribunal s order dated 27.02.2015 dismissing main case for non prosecution. 2. We have heard both parties. Case file perused. It emanates from case record that this tribunal took note of RPAD issued to 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 main case for non prosecution. assessee submits in its duly verified application that its authorized representative s clerical staff refused to accept notice after seeing its name and thought that same was addressed wrongly whereas representative concerned remained unaware about ongoing hearing before tribunal. Ld. Departmental Representative fails to rebut all these solemn averments by filing any written response thereto. We deem it appropriate in larger interest of justice that assessee has been able to make reasonable cause of its non-appearance on scheduled date of hearing before tribunal on 27.02.2015. We accordingly hold that it deserves one more effective opportunity of hearing so as to get adjudication of its grievance on merits. We accordingly fix date of hearing in main case as 24.11.2016. Both parties have noted down same. registry shall not send any separate notice of hearing. 3. This assessee s Miscellaneous Application succeeds in terms indicated hereinabove. [Pronounced in open Court on this 17th day of October, 2016.] Sd/- Sd/- (PRAMOD KUMAR) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: 17/10/2016 True Copy S.K.SINHA Copy of Order Forwarded to:- 1. Revenue 2. Assessee 3. Concerned CIT 4. - CIT (A) 5. DR, ITAT, Ahmedabad M.A. No.82/Ahd/2016 (M/s. J. C. Developers vs. ITO) A.Y. 2007-08 -3- 6. [ Guard file. By order/ , , M/s. J. C. Developers v. Income-tax Officer, Ward-9(2), Ahmedabad
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