Shri Lachman N. Lalwani, Surat V. The ACIT, Circle-5, Baroda

MA 09/SRT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2677 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 9 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 05-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B P K
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL HEARING) MISCELLANEOUS APPLICATION NO.09/SRT/2019 (ARISING OUT OF ITA NO.1467/AHD/2014) [ [ / ASSESSMENT YEAR: 2008-09 SHRI LACHMPAN N. LALWANI, 4, MANDHAR, SHARDA ASHISH, TORRENT POWER LTD., POST KARJAN, TAL. KAMREJ, SURAT 394 180. [PAN: ACIPL 3480 D] VS THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-5, VADODARA. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI VARTIK CHOKSI CA /REVENUE BY SHRI B.P.K.PANDA - SR. DR / DATE OF HEARING: 13 . 1 1 .20 20 /PRONOUNCEMENT ON: 13 . 1 1 .20 20 /O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE FOR RECALLING OF ORDER DATED 23.08.2018. 2. THE LEARNED AUTHORISED REPRESENTATIVE (AR) SUBMITS THAT THE AR COULD NOT ATTENDED FOR THE HEARING 23.08.2018, AS THE COUNSEL INADVERTENTLY NOTED THE DATE OF HEARING AS 23.10.2018 INSTEAD OF 23.08.2018. THE LD AR FOR THE ASSESSEE SUBMITS THAT HE FILED THE PRESENT APPLICATION IMMEDIATELY ON COMING TO KNOW THAT THE APPEAL OF THE ASSESSEE HAS BEEN DECIDED DUE TO HIS NON-APPEARANCE ON 23.08.2018. THE LD. AR FOR THE ASSESSEE PRAYED THAT ASSESSEE MAY SHRI LACHMAN NO.LALWANIVS. ACIT, CIRCLE-5,VADODARA/ M.A.NO.09/SRT/2019 FOR A.Y. 2008-09 2 BE GIVEN OPPORTUNITY OF HEARING ON MERIT. THE ASSESSEE HAS GOOD CASE ON MERIT AND THE ASSESSEE WOULD SUFFER IRREPARABLE INJURY IF THE ORDER IS NOT RECALLED. THE TRIBUNAL WHILE PASSING THE ORDER DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT DISCUSSION IN THE MERIT OF THE CASE. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRESENTATIVE (DR) SUBMITTED THAT THE ASSESSEE WAS GIVEN OPPORTUNITY TO APPEAR BEFORE THE TRIBUNAL AND TO CONTEST THE APPEAL ON MERIT. THE ASSESSEE FAILED TO APPEAR BEFORE THE TRIBUNAL, THE TRIBUNAL HAS NO OPTION EXCEPT TO DISMISS THE APPEAL OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION OF BOTH THE PARTIES AND PERUSED THE RECORD, WE FIND THAT OUR PREDECESSOR WHILE DECIDING THE APPEAL VIDE ORDER DATED 23.08.2018 HAS DISMISSED THE APPEAL OF THE ASSESSEE, IN SUMMARY BY FOLLOWING THE DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL). BEFORE US THE LD. AR FOR THE ASSESSEE SUBMITTED THAT HE HAD WRONGLY NOTED THE DATE OF HEARING AS 28.10.2018 INSTEAD OF 23.08.2018 AND FILED THIS MISCELLANEOUS APPLICATION (MA) IMMEDIATELY ON REALIZING THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED DUE TO HIS NON-APPEARANCE. 5. CONSIDERING THE FACTS AND THE CIRCUMSTANCES OF THE CASE AND THE FACTS THAT THE ORDER WAS PASSED IN ABSENCE OF AR OF THE ASSESSEE MOREOVER, THE MERITS OF THE GROUNDS OF APPEAL WAS NOT DISCUSSED BY OUR PREDECESSOR. FURTHER CONSIDERING THE FACT THAT THE ORDER WAS PASSED EX- PARTE WITHOUT AFFORDING THE OPPORTUNITY TO THE ASSESSEE, WE DEEM IT SHRI LACHMAN NO.LALWANIVS. ACIT, CIRCLE-5,VADODARA/ M.A.NO.09/SRT/2019 FOR A.Y. 2008-09 3 APPROPRIATE TO RECALL THE ORDER DATED 23.08.2018. KEEPING IN VIEW THE FACT THAT WE HAVE RECALLED THE ORDER DATED 23.08.2018, THE APPEAL IS FIXED FOR HEARING AFRESH ON MERIT ON 07.01.2021. ISSUANCE OF FRESH NOTICE OF HEARING IS DISPENSED WITH AS THE DATE OF HEARING WAS FIXED WITH THE CONSENT OF THE LD.AR OF THE ASSESSEE AND LD. DR FOR THE REVENUE. THE ASSESSEE IS DIRECTED TO BE VIGILANT IN FUTURE IN TIMELY ATTENDING THE HEARING OF THE APPEAL. THE ASSESSEE IS FURTHER DIRECTED TO FILE ALL THE DOCUMENTS IF SO DESIRED AT LEAST FIFTEEN DAYS BEFORE THE DATE OF HEARING WITH ADVANCE COPY TO THE LD DR FOR THE REVENUE. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 13-11-2020 AT THE TIME OF HEARING THIS APPLICATION. SD/- SD/- (ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 23 RD NOV , 2020/ S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT