Shri Kalpesh N. Akhani- HUF, Ahmedabad V. The Income Tax Officer, Ward-10(1), Ahmedabad

MA 121/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6835 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 24-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: HIREN TRIVEDI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) M.A. NO: 121/AHD/2018 (IN ITA NO. 1153/AHD/2015) (ASSESSMENT YEAR: 2011-12) SHRI KALPESH N. AKHANI- HUF, 201, SATYAPATH RESIDENCY, NR. MAHALAXMI CROSS ROAD, PALDI, AHMEDABAD V/S THE ITO, WARD-10(1), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAGHK 4080C APPELLANT BY : SHRI HIREN TRIVEDI, A.R. RESPONDENT BY : SHRI LALIT P. JAIN , SR. D.R . ( )/ ORDER DATE OF HEARING : 21 -12-201 8 DATE OF PRONOUNCEMENT : 01 -01-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNE D EX PARTE ORDER DT. 06-03- 2018 PASSED BY THIS TRIBUNAL. M.A. NO 121/ AHD/2018 . A.Y. 2011-12 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1.THE PRESENT APPLICATION IS FILED BY THE APPELLANT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 06.03.2018 PASSED BY THIS HON'BLE T RIBUNAL DISMISSING THE APPEAL OF THE ASSESSEE EX- PARTE FOR WANT OF PROSECUTION. 2.THE ABOVE MENTIONED ORDER OF THE HON'BLE TRIBUNAL STATES THAT ON THE DATE OF HEARING I.E. ON 06.03.2018, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED THOUGH NOTICE FIXING THE DATE OF HEARING WAS SERVED ON THE ASSESSEE. THEREFORE, THE HON'BLE TRIBUNAL TOOK A VIEW THAT THE ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE APPE AL. CONSEQUENTLY, THIS HON'BLE TRIBUNAL DISMISSED THE CAPTIONED APPEAL IN LIMINE. 3.IN THE APPELLATE ORDER, IT HAS BEEN MENTIONED THA T THOUGH THE NOTICE HAS BEEN SERVED ON THE ASSESSEE, NEITHER ANYONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. IN THIS CONNECTION, IT IS SUBMITTED THAT THE NOTICE OF HEARING WAS RECEIVED. HOWEVER, DUE TO OVERSIGHT AND INADVERTENT MISTAKE, THE ASSESSEE FORGOT TO FORWARD THE SAID NO TICE TO THE CONCERNED ADVOCATE. 4.THE APPELLANT MOST RESPECTFULLY SUBMITS THAT HEAR ING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASONS STATED ABOVE. THE APPELLAN T HAS NO DESIRE TO GIVE UP THE APPEAL AND EX- PARTE DECISION OF THE APPEAL WOULD C AUSE GRAVE AND IRREPARABLE INJURY TO THE APPELLANT. 5.IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AN D CIRCUMSTANCES OF THE CASE, THE EX -PARTE ORDER DECIDING THE APPEAL MAY KINDLY BE R ECALLED AND THE APPEAL MAY KINDLY BE RE-FIXED FOR HEARING TO GIVE ONE MORE OPP ORTUNITY TO THE APPELLANT TO REPRESENT ITS CASE. IT IS RESPECTFULLY SUBMITTED TH AT IN THE LARGER INTEREST OF JUSTICE THE HONBLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYE R OF THE APPELLANT AND REHEAR THE MATTER. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTI ON IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECOR D. ON PERUSAL OF THE ORDER DT. 06-03-2018, WE FIND THAT IN SPITE OF SERVICE OF NOTICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPL ICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 06-03-2018. THUS, FOLLO WING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE M.A. NO 121/ AHD/2018 . A.Y. 2011-12 3 MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMIS SED THE APPEAL OF ASSESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUT ION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [06-03- 2018]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 06-03-2018 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 08/ 04/2019 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARATE NO TICE WILL BE SENT TO ANY OF THE PARTIES. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 01 - 01- 2019 SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 01/01/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD