Shri Eldhobabu Kooran, Surat V. The ACIT, Circle-6, Surat

MA 12/SRT/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7564 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 19-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: MEHUL K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM MA NO.12/SRT/2020 [ARISING OUT OF ITA NO.919/AHD/2015] ASSESSMENT YEAR: (2007-08) (VIRTUAL COURT HEARING) SHRI ELDHOBABU KOORAN, OFFICE NO. 8, WESTERN VIEW APARTMENT, OPP. BHULKA BHAVAN SCHOOL, ADAJAN ROAD, SURAT-395009. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(1), SURAT. ./ ./ PAN/GIR NO.: AHQPK0872M (ASSESSEE) (REVENUE) ASSESSEE BY : SHRI MEHUL K. PATEL, AR REVENUE BY : MS ANUPAMA SINGLA - SR. DR / DATE OF HEARING : 18/12/2020 /DATE OF PRONOUNCEMENT : 08/01/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE IS SEEKING TO RECALL THE ORDER OF THIS TRIBUNAL WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL IN LIMINE FOR WANT OF NON-PROSECUTION VIDE ITS ORDER DATED 11.01.2019. 2.SHRI MEHUL K. PATEL, LEARNED COUNSEL FOR THE ASSESSEE, SUBMITTED THAT AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS NOT WELL AND SUFFERING FROM SEVERE SPONDYLITIS THEREFORE HE WAS NOT ABLE TO ATTEND HIS OFFICE. THE AR OF THE ASSESSEE WAS ALSO ADVISED BY DOCTOR NOT TO TRAVEL. IN SUCH CIRCUMSTANCES, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE COULD NOT ATTEND THE HEARING BEFORE THIS TRIBUNAL AND AS A RESULT, THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF NON-PROSECUTION. SHRI MEHUL K. PATEL, PRAYED THE BENCH THAT IN THE INTEREST OF JUSTICE THE ORDER OF THE TRIBUNAL MAY BE RECALLED. PAGE | 2 MA NO.12/SRT/2020 ASSESSMENT YEAR.2007-08 ELDHOBABU KOORAN 3.ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE SUBMITTED THAT THERE IS NO MISTAKE APPARENT IN THE ORDER OF TRIBUNAL, THEREFORE TRIBUNAL ORDER SHOULD NOT BE RECALLED. 4.WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY GONE THROUGH THE SUBMISSIONS PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCUMENTS FURNISHED. WE NOTE THAT TRIBUNAL HAS NOT ADJUDICATED THE ASSESSEES APPEAL ON MERITS AND DISMISS THE APPEAL OF THE ASSESSEE ON ACCOUNT OF NON-PROSECUTION. WE NOTE THAT ASSESSEE HAS SATISFACTORILY EXPLAINED THE REASON FOR FAILURE TO ATTEND THE HEARING BEFORE THIS TRIBUNAL VIDE PARA NO.3 OF HIS MISCELLANEOUS APPLICATION. THEREFORE, WE RECALL THE ORDER OF TRIBUNAL DATED 07.09.2018. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 27.01.2021. THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, THEREFORE NO SEPARATE NOTICE FOR HEARING WOULD BE SENT. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION (IN ITA NO.12/SRT/2019 FOR AY.2007-08) FILED BY THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED ON 08/01/2021, AS PER RULE 34 OF INCOME TAX APPELLATE TRIBUNAL, RULE 1963. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER LWJR /SURAT / DATE: 08/01/2021 SAMANTA, PS COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT