Income Tax Appellate Tribunal - Indore
M/S. Sez Indore Limited, Indore vs The Cit-I, Indore on 31 March, 2017
आयकर अपीलीय अिधकरण, इदं ौर या यपीठ, इदं ौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE ी सी.एम.गग , या ियक सद य तथा ी ओ.पी.मीना , लेखासद य के सम BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER M.A. No.120/Ind/2016 arising out आ.अ.सं./ I.T.A. No.571/Ind/2014 &नधा(रण वष( /Assessment Year:2006-07 Sez Indore Limited, 3/54, CIT-1, Indore Press Comples, A.B. Road, v.
Indore, Madhya Pradesh-
452018
अपीलाथ /Appellant यथ /Respondent
था.ले.सं./PAN:AAJCS 7745J
अपीलाथ क ओर से/Appellant by Ms. Shina Khan, Adv.
Ms. Nupur Soni, Adv.
यथ क ओर से/Respondent by Shri Mohd. Javed, Sr. DR
सुनवाई क तार ख/Date of hearing 31-03-2017
उ घोषणा क तार ख/Date of pronouncement 31 -03-2017
आदे श /O R D E R
PER O.P. MEENA, ACCOUTANT MEMBER.
The assessee has filed an appeal against the order u/s 263 dated 28.03.2012 passed by the Commissioner of Income Tax-1, Indore, assailing the correctness of the order passed u/s 263 of the Act.
Sez Indore Limited/MA No.120 /Ind/2016 arising out of ITA No.571/ Ind/2014/A.Y.:06-07 Page 2 of 3
2. The hearing of the same was fixed for 02.09.2015 before the Tribunal but none from the side of assessee attended before the Tribunal therefore, the said appeal was dismissed for non- prosecution. Thereafter, the assessee has filed an MA against the said order which was heard on 04.03.2016 and the order was recalled for hearing. Accordingly, the appeal was re-fixed for hearing on 10.11.2016. However, again on 10.11.2016 none has attended before the Tribunal therefore, the said appeal was again dismissed for non-prosecution on behalf of the assessee. Thereafter, the assessee has filed again this MA, which is under consideration for recalling the aforesaid order which was fixed for hearing on 31.03.2016.
3. During the course of hearing, the AR submitted that the representative of the assessee could not appear before this Tribunal as the notice of hearing was received by the assessee on 22.10.2016 got misplaced. During that period, all the employees and officers were engaged in the organizing and managing the Global Investors Summits in Indore during 22-23 October, 2016. Therefore, there is bona fide reason for non-attendance and the assessee being a Government Organization and no advantages shall be gained by the assessee due to non-appearance. The Sez Indore Limited/MA No.120 /Ind/2016 arising out of ITA No.571/ Ind/2014/A.Y.:06-07 Page 3 of 3 assessee has also filed an Affidavit from the office-in-charge of the case dated 30.11.2016 in this regard.
4. The Ld. Senior AR has no objection to the request of the assessee.
5. We have heard both the parties and find that the assessee has satisfactorily explained reasons and also submitted documentary evidences in support of such claim, hence, we recall our earlier order and restore impugned appeal at the rolls of registry for hearing on merit. Accordingly, the registry is directed to fix for hearing on 01.05.2017with other group cases.
6. In the result, the Misc. applications filed by the assessee stands allowed.
7. The order pronounced in the open court on 31.03.2017.
Sd/- Sd/-
(सी.एम.गग )/(C.M. GARG) (ओ.पी.मीना) /(O.P.MEENA)
या यक सद य /JUDICIAL MEMBER लेखा सद य /ACCOUNTANT MEMBER
Dated: 17.04.2017