Shri Pravinbhai H. Patel, Ahmedabad V. The ACIT, Cent. Circle-2(3), Ahmedabad

MA 122/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1545 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-03-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 25-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Assessee Lawyers: P B SHAH

Judgement Text

, , , , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B BENCH, AHMEDABAD .., ! ! ! ! ' #$, BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER 1. MA NO.122/AHD/2013 - AY 2003-04 ( IN !./ IN I.T.A. NO.2066/AHD/2011 AY 2003-04) 2. MA NO.127/AHD/2013 - AY 2003-04 ( IN !./ IN I.T.A. NO.1906/AHD/2012 AY 2003-04) SHRI PRAVINBHAI H PATEL 20, GHANSHYAM NAGAR VIRATNAGAR ROAD ODHAV, AHMEDABAD PAN/GNR NO. : AFXPP 6325 F / VS. THE ACIT CENTRAL CIRCLE-2(3) AHMEDABAD ( APPLICANT ) .. ( &'() / RESPONDENT ) ASSESSEE BY : SHRI P.B. SHAH A.R. REVENUE BY : SHRI R.K. DHANESTA, SR.DR ' * + $, / / / / DATE OF HEARING : 07/03/2014 -./ + $, / DATE OF PRONOUNCEMENT : 28/03/2014 0 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : BY THESE TWO MISCELLANEOUS APPLICATIONS; I.E. MA N OS.122 & 127AHD/2013 IN ITA NOS.2066/AHD/2011 & 1906/AHD/201 2 RESPECTIVELY FOR AY 2003-04, THE ASSESSEE HAS REQUESTED FOR RECALLIN G OF THE ORDER DATED 30/04/2013 PASSED BY THE ITAT BENCH B AHMEDABAD. 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE ASSESSEE HAD SOUGHT ADJUDICATION ON THE LAST DATE OF HEARING, BUT THE R EQUEST FOR ADJOURNMENT WAS DECLINED AND THE ORDER WAS PASSED IN THE ABSENCE OF THE ASSESSEE. HE SUBMITTED THAT ITA NO.2066/AHD/2011 WAS FILED ON 19 /08/2011 AND ITA MA NO.122/AHD/2013 (IN ITA NO.2066/AHD/2011- AY 2003-04)AND MA NO.127/AHD/2013 (IN ITA NO.1906/AHD/2012- AY 2003-04) SHRI PRAVINBHAI H. PATEL VS. ACIT - 2 - NO.1906/AHD/2012 WAS FILED ON 30/08/2012. HE SUBMI TTED THAT ITA NO.2066/AHD/2011 WAS RESTORED TO THE FILE OF LD.CIT (A) AND AN APPLICATION U/S.254(2) OF THE ACT WAS FILED ON 20/07/2012, I.E. MA NO.139/AHD/2012 AND MA WAS FIXED FOR HEARING ON 19/10/2012. THE HO NBLE TRIBUNAL WAS PLEASED TO RECALL ITS EARLIER ORDER IN ITA NO.2066/ AHD/2011 DATED 11/05/2012. THE ASSESSEE FILED AN ADDITIONAL GROUND ON 25/10/20 12 AND THE MATTER WAS FIXED FOR HEARING ON 24/12/2012. SINCE THE BENCH WAS NOT FUNCTIONING ON THAT DATE, THE MATTER WAS FURTHER ADJOURNED TO 18/02/201 3 AND ON 18/02/2013, THE HEARING OF THE APPEAL WAS ADJOURNED TO 10/4/2013. ON THIS DATE, NO ONE APPEARED ON BEHALF OF ASSESSEE AND THE ORDER PASSED IN THE ABSENCE OF THE ASSESSEE. HE SUBMITTED THAT AN APPLICATION FOR ADJ OURNMENT WAS MADE SINCE THE ASSESSEES COUNSEL WAS REQUIRED TO GO OUT OF TOWN F OR AN URGENT SOCIAL FUNCTION. HE SUBMITTED THAT NON-APPEARANCE WAS NOT DELIBERATE AND REQUESTED THAT THE ASSESSEE SHOULD NOT BE PENALIZED AND IN THE INTERES T OF JUSTICE, HE MAY BE GIVEN A CHANGE TO REPRESENT HIS CASES. HE SUBMITTED THAT THE HONBLE TRIBUNAL HAS IGNORED THE PAPER-BOOK FILED BEFORE THE TRIBUNAL WH ILE PASSING THE ORDER ON THE TECHNICAL GROUNDS. HE PLACED RELIANCE ON THE JUDGE MENT OF HONBLE DELHI HIGH COURT RENDERED IN THE CASE OF CIT VS. SIEL LTD. REP ORTED AT (2006) 284 ITR 381 (DEHI) AND OF THE JUDGEMENT OF HONBLE MADHYA PRADE SH RENDERED IN THE CASE OF ANIL KUMAR AGRAHARI VS. CIT REPORTED AT (2010) 3 23 ITR 260 (MP). 3. ON THE CONTRARY, LD.SR.DR OPPOSED THE APPLICATIO N(S) AND SUBMITTED THAT THE ASSESSEE HAS NOT SHOWN ANY REASONABLE CAUS E FOR HIS ABSENCE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HEARING BOTH THE PARTIES AND CO NSIDERING THE TOTALITY OF THE MA NO.122/AHD/2013 (IN ITA NO.2066/AHD/2011- AY 2003-04)AND MA NO.127/AHD/2013 (IN ITA NO.1906/AHD/2012- AY 2003-04) SHRI PRAVINBHAI H. PATEL VS. ACIT - 3 - FACTS OF THE CASE, WE ARE OF THE CONSIDERED VIEW TH AT THE ASSESSEE SHOULD BE GIVEN OPPORTUNITY TO REPRESENT HIS CASE(S). ACCOR DINGLY, THE ORDER PASSED BY THE TRIBUNAL IN ITA NOS.2066/AHD/2011 & 1906/AHD/2 012 FOR AY 2003-04 DATED 30/04/2013 IS HEREBY RECALLED AND THESE APPEA LS BE FIXED FOR HEARING ON 24/04/2014 . THEREFORE, THE REGISTRY IS DIRECTED TO FIX THE AS SESSEES APPEALS FOR HEARING ON 24/04/2014. BOTH THE PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING IS THEREFORE DISPENSED WITH THE C ONSENT OF BOTH PARTIES. 6. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( .. ) (' #$) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JU DICIAL MEMBER AHMEDABAD; DATED 28/03/2014 3,.., .../ T.C. NAIR, SR. PS 0 + &$4 54/$ 0 + &$4 54/$ 0 + &$4 54/$ 0 + &$4 54/$/ COPY OF THE ORDER FORWARDED TO : 1. () / THE APPLICANT. 2. &'() / THE RESPONDENT. 3. !! $ '6 / CONCERNED CIT 4. '6() / THE CIT(A)-III, AHMEDABAD 5. 4 #7 &$ , , / DR, ITAT, AHMEDABAD 6. 789 :* / GUARD FILE. 0' 0' 0' 0' / BY ORDER, '4$ &$ //TRUE COPY// ; ;; ;/ // / !< !< !< !< ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD