The Kanodar Co.Op. Credit Society Ltd., Banaskantha V. The ACIT, B.K.Circle, Banaskantha

MA 118/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2727 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-02-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 25-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUN TANT MEMBER THE KANODAR CO-OP. CREDIT SOCIETY LIMITED VILLAGE: KANODAR, TAL: PALANPUR, DIST: BANASKANTHA PAN: AAAAT 6767 C (APPELLANT) VS ACIT, B.K. CIRCLE, BANASKANTHA ASSESSEE BY: SMT URVASHI SHODHAN, A.R. REVENUE BY: SHRI ROOP CHAND, SR. D.R. DATE OF HEARING : 06-02-2015 DATE OF PRONOUNCEMENT : 13-0 2-2015 / ORDER PER : MUKUL KR. SHRAWAT, JUDICIAL MEMBER:- THIS MISCELLANEOUS PETITION HAS BEEN FILED BY THE ASSESSEE ON 25 TH JULY, 2014 ARISING FROM THE ORDER OF THE TRIBUNAL A S MENTIONED IN THE NOMENCLATURE HEREINABOVE DATED 30 TH MAY, 2014. M.A. NO. 118/AHD/2014 (IN ITA NO. 647/AHD/2011) ASSESSMENT YEAR 2007-08 M.A NO. 118/AHD/2014(IN ITA NO. 647/AHD/2011) A.Y. 20007-08 PAGE NO THE KANODAR CO-OP. CREDIT SOCIETY LTD VS. ACIT 2 2. IN THIS MISCELLANEOUS PETITION, THE REASON FOR N OT FILING APPEAL WAS STATED AS UNDER:- 2. THE APPLICANT ON RECEIPT OF THE NOTICE FIXING H EARING ON MAY 30, 2014 IMMEDIATELY FORWARDED THE SAME TO THE OFFI CE OF SHRI DEEPAK GUPTA, CHARTERED ACCOUNTANT, AT AHMEDABAD A UTHORIZED TO REPRESENT THE APPLICANT BEFORE THE HON'BLE TRIBUNAL . HOWEVER ON RECEIPT OF THE ORDER OF HON'BLE TRIBUNAL DISMISSING THE APPEAL EX PARTE, IT CAME TO THE KNOWLEDGE OF THE APPLICANT TH AT ON THE DATE OF HEARING NEITHER SHRI DEEPAK GUPTA AUTHORIZED BY THE APPLICANT NOR ANY PERSON ON HIS BEHALF APPEARED BEFORE THE HON'BL E BENCH FOR ATTENDING THE APPEAL OR SEEKING ADJOURNMENT. SUBSE QUENTLY THE EFFORTS TO CONTACT SHRI DEEPAK GUPTA, CHARTERED ACC OUNTANT AT HIS OFFICE THROUGH TELEPHONE/EMAIL TO KNOW THE REASON F OR NON- ATTENDANCE BY THE APPLICANT PROVED TO BE FUTILE. 3. FROM THE SIDE OF THE APPLICANT LD. AR, SMT URVAS HI SHODHAN APPEARED AND IN SUPPORT OF THE REASONS GIVEN IN THI S MISCELLANEOUS PETITION FURNISHED AN AFFIDAVIT OF THE MANAGER OF T HE APPLICANT, A COOPERATIVE SOCIETY. SHE HAS ALSO PLEADED THAT THE ISSUE RAISED IN THE GROUNDS OF APPEAL IS COVERED IN FAVOUR OF THE ASSES SEE BY AN ORDER OF THE HONBLE HIGH COURT, THEREFORE, A CHANCE OF HEARING MAY BE GRANTED TO THIS APPELLANT. 4. FROM THE SIDE OF THE REVENUE LD. SR. DR SHRI RO OP CHAND, HAS OPPOSED THE PETITION AND ARGUED THAT THE ASSESSEE W AS NOT EVEN VIGILANT TO ATTEND THE PROCEEDINGS BEFORE THE LOWER AUTHORIT IES HENCE DESERVES NO SYMPATHY. 5. HAVING HEARD THE SUBMISSIONS OF BOTH THE SIDES A ND CONSIDERING THE TOTALITY OF THE CIRCUMSTANCES OF THE CASE, SPECIALL Y, THE REASONS GIVEN FOR NON-ATTENDANCE IN THE AFFIDAVIT, WE HEREBY HOLD THA T THE APPELLANT WAS NOT M.A NO. 118/AHD/2014(IN ITA NO. 647/AHD/2011) A.Y. 20007-08 PAGE NO THE KANODAR CO-OP. CREDIT SOCIETY LTD VS. ACIT 3 AT FAULT HENCE DESERVES AN ANOTHER CHANCE TO REPRES ENT ITS CASE. TO ENSURE THE PROPER REPRESENTATION LD. AR, SMT URVASH I SHODHAN, HAS GIVEN AN UNDERTAKING THAT THE PROCEEDINGS BEFORE THE ITAT SHALL BE PROMPTLY ATTENDED WITHOUT FAIL. CONSIDERING THE UNDERTAKING GIVEN BY LD. AR AND THE CIRCUMSTANCES MENTIONED, WE HEREBY RECALL OUR EX-PA RTE ORDER DATED 30 TH MAY, 2014. REGISTRY IS DIRECTED TO FIX THE NEXT DA TE OF HEARING ON 10 TH MARCH, 2015. THIS DATE OF HEARING IS DULY COMMUNIC ATED TO BOTH THE PARTIES IN THE COURT. 3. MISCELLANEOUS PETITION ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (N.S. SAINI) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 13/02/2015 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,