M/s. United Brothers Stone & Miles Pvt. Ltd., Navsari V. The ACIT., Navsari Circle, Navsari

MA 135/AHD/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5742 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 11 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 01-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM MA NO.135/AHD/2017 [ARISING OUT OF ITA NO.1025/AHD/2014] ASSESSMENT YEAR: (2006-07) (VIRTUAL COURT HEARING) UNITED BROTHERS STONE & MINES PVT. LTD., HOUSE NO.24, AT: BORIACH, POST: ASHTAGAM, TALUKA & DISTRICT: NAVSARI, NAVSARI-396433. VS. THE ACIT, NAVSARI CIRCLE, NAVSARI. ./ ./ PAN/GIR NO.: AAACU7344J (REVENUE) (ASSESSEE) ASSESSEE BY : SHRI SAKAR SHARMA, CA REVENUE BY : MS ANUPAMA SINGLA - SR. DR / DATE OF HEARING : 12/03/2021 /DATE OF PRONOUNCEMENT : 29/04/2021 / 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 10.02.2017. 2. AT THE OUTSET, SHRI SAKAR SHARMA, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US THAT AT THE TIME OF RECEIPT OF NOTICE OF HEARING, THE ASSESSEES DIRECTOR SHRI ASHISH MANHARBHAI PATEL, WHO USED TO HANDLE ALL TAX RELATED MATTER WAS OUT OF INDIA AND IS YET TO RETURN BACK AND THEREFORE NOTICE RECEIVED FROM THE TRIBUNAL WAS KEPT ON HIS TABLE BY HIS OFFICE STAFF WITHOUT OPENING IT. THIS IS THE REASON, THE CHARTERED ACCOUNTANT STATIONED AT AHMEDABAD, WHO HAD TO REPRESENT THE MATTER COULD NOT BE INFORMED, AND HENCE ASSESSEES COUNSEL COULD NOT APPEAR BEFORE THE TRIBUNAL AND CONSEQUENTLY THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE ON ACCOUNT OF NON-PROSECUTION. THE LEARNED COUNSEL SUBMITS THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE TRIBUNAL. PAGE | 2 MA NO.135/AHD/20 17 ASSESSMENT YEAR.2006-0 7 UNITED BROTHERS STONE & MINES 3. ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE (IN SHORT THE LD. DR) FOR THE REVENUE SUBMITS THAT ASSESSEE HAS NOT EXPLAINED THE BONAFIDE REASONS FOR NON-APPEARANCE BEFORE THIS TRIBUNAL, THEREFORE THE ORDER OF THE TRIBUNAL SHOULD NOT BE RECALLED. 4. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY GONE THROUGH THE SUBMISSIONS PUT FORTH ON BEHALF OF THE ASSESSEE. WE NOTE THAT ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING, THEREFORE HE COULD NOT APPEAR ON THE DATE OF HEARING AND COULD NOT PLEAD HIS CASE BEFORE THIS TRIBUNAL. IN ADDITION TO THIS, THE TRIBUNAL HAS NOT ADJUDICATED THE ASSESSEES APPEAL ON MERIT, THEREFORE WE ARE THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THIS TRIBUNAL. HENCE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 10.02.2017. THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION (IN MA NO. 135/AHD/2017 FOR AY.2006-07) FILED BY THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED ON 29/04/2021 BY PLACING RESULT ON NOTICE BOARD. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER LWJR /SURAT / DATE: 29/04/2021 SAMANTA 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