Shri Ashokbhai K. Prajapati, Ahmedabad V. The Income Tax Officer, Ward 9(2), Ahmedabad

MA 104/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2465 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-10-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 17-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Keywords: Bonafide belief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI ANIL CHATURVEDI, ACCOU NTANT MEMBER ASHOKBHAI K. PRAJAPATI 16, VITHHALPARK SOCIETY, RAJENDRA PARK ROAD, ODHAV, AHMEDABAD PAN: AEAPP9627A (APPELLANT) VS INCOME TAX OFFICER, WARD-9[2], AHMEDABAD (RESPONDENT) ASSESSEE BY: SHRI CHIRAG SHAH, A.R. REVENUE BY: SHRI M.K. SINGH, SR.D.R. DATE OF HEARING : 17-10-2014 DATE OF PRONOUNCEMENT : 31-10-20 14 / ORDER PER : ANIL CHATURVEDI, ACCOUNTANT MEMBER:- BY THIS M.A., THE ASSESSEE HAS PRAYED FOR RECALLIN G OF THE EX-PARTE ORDER OF TRIBUNAL IN ITA NO. 2176/AHD/2009 DATED 09 /11/2011. 2. BEFORE US, IN THE MISCELLANEOUS APPLICATION, IT HAS BEEN STATED THAT ASSESSEE HAD FILED AN ADJOURNMENT APPLICATION ON 08 /11/2011 FOR THE M.A. NO. 104/AHD/2013 (IN ITA NO. 2176/AHD/2009) ASSESSMENT YEAR 2006-07 M.A NO. 104/AHD/2013 (IN I.T.A NO.2716/AHD/2009) A.Y. 2006-07 PAGE NO ASHOKBHAI K. PRAJAPATI VS. ITO 2 REASON THAT CERTAIN DOCUMENTS REQUIRED FOR PAPER BO OK WERE TO BE PROVIDED TO THE AUTHORIZED REPRESENTATIVE. THE ASSESSEE WAS UNDER BONAFIDE BELIEF THAT THE ADJOURNMENT APPLICATION FILED WOULD BE CONSIDERED BY HONBLE TRIBUNAL AND ADJOURNMENT WILL BE GRANTED BU T HOWEVER THE ADJOURNMENT WAS NOT GRANTED AND THE APPEAL OF ASSES SEE WAS DISMISSED. THE ASSESSEE HAS ALSO FILED A NOTARIZED AFFIDAVIT C ONFIRMING THE FACTS STATED IN THE MISC. APPLICATION AND IT IS PRAYED TH AT THE EX-PARTE ORDER PASSED BE RECALLED. LD. DR DID NOT SERIOUSLY OBJEC T TO THE PRAYER OF LD. A.R. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT ASSESSEES APPEAL IN ITA NO. 2716/AHD/2009 WAS DISMISSED FOR NON-PROSECUTION. NOW THE ASSESSEE HA S GIVEN REASONS FOR NOT BEING ABLE TO BE PRESENT ON THE DATE OF HEARING WHICH IS ALSO SUPPORTED BY NOTARIZED AFFIDAVIT. CONSIDERING THE AFORESAID FACTS, WE ARE OF THE VIEW THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT BEING ABLE TO BE PRESENT ON THE DATE OF HEARING AND THERE FORE ORDER DATED 9-11- 2011 IS HEREBY RECALLED. HEARING OF THIS APPEAL HA S BEEN FIXED FOR 15-12- 2014 AFTER TAKING CONSENT OF BOTH THE PARTIES AND I SSUANCE OF SEPARATE NOTICE IS THEREFORE DISPENSED WITH. 4. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (G.C. GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 31/10/2014 A.K. M.A NO. 104/AHD/2013 (IN I.T.A NO.2716/AHD/2009) A.Y. 2006-07 PAGE NO ASHOKBHAI K. PRAJAPATI VS. ITO 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,