Shri Babulal S. Solanki, Gandhinagar V. The Income Tax Officer, Ward-7(1)(1), Ahmedabad

MA 137/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6832 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 14-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Assessee Lawyers: ANKIT TALSANIA

Judgement Text

, ,L ,L,L ,L- -- -,E ,E,E ,E- -- -LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD LOZJH LOZJH LOZJH LOZJH EGKOHJ EGKOHJ EGKOHJ EGKOHJ IZLKN IZLKN IZLKN IZLKN] U; ] U;] U; ] U;KF KFKF KF;D LNL; , ;D LNL; , ;D LNL; , ;D LNL; ,OA OAOA OA OLHE OLHE OLHE OLHE VGEN VGEN VGEN VGEN] YS[ ] YS[ ] YS[ ] YS[KK LNL; DS LE{KA KK LNL; DS LE{KA KK LNL; DS LE{KA KK LNL; DS LE{KA BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MISC. APPLICATION NO.137/AHD/2018 (ARISING OUT OF ITA NO.727/AHD/2016) ( / ASSESSMENT YEAR : 2012-13) SHRI BABULAL SOLANKI, PLOT NO.1175/2, SECTOR 4/B, GANDHINAGAR 382 006. / VS. ITO, WARD 7(1)(1), AHMEDABAD. ./ ./ PAN/GIR NO. : APKPS 8932 C ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI ANKIT TALSANIA, A.R. / RESPONDENT BY : SHRI V. K. SINGH, SR. D.R. / DATE OF HEARING 06/07/2018 !'# / DATE OF PRONOUNCEMENT 16/07/2018 $% / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL T HE IMPUGNED EX PARTE ORDER DT. 12.02.2018 PASSED BY THIS TRIBUNAL. 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THE PRESENT APPLICATION IS FILED BY THE APPE LLANT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 12/02/2018 PASSED BY THIS HON'BLE TRIBUNAL DISMISSING THE APPEAL OF THE APPELLANT EX- PARTE FOR NON- PROSECUTION, IN THE ABSENCE OF ADVOCATE OF THE APPE LLANT. MA NO.137/AHD/2018 (ARISI NG OUT OF ITA NO.727/AHD/2016) SHRI BABULAL SOLANKI VS. ITO ASST.YEAR 2012-13 - 2 - 2. THE ABOVE MENTIONED ORDER OF THE HON'BLE TRIBUNAL STATES THAT THE NOTICE OF THE HEARING ISSUED TO THE ASSESSEE BY THE REGISTERED POST WHICH WAS DULY SERVED ON THE ASSESSEE, HOWEVER NONE APPEARED ON BEHALF OF THE ASSESSES NOR ANY APPLICAT ION FOR ADJOURNMENT HAS BEEN RECEIVED. THEREFORE, THE HONB LE ITAT HELD THAT IT IS PRESUMED THAT THE ASSESSEE IS NOT I NTERESTED IN PURSUING THE APPEAL AND THEREFORE THIS HONBLE ITAT DISMISSED THE CAPTIONED APPEAL FOR WANT OF PROSECUTION. 3. THE APPLICANT SUBMITS THAT THE NOTICE OF HEA RING WAS ISSUED ON 12/01/2018 AND THE SAME WAS SERVED TO THE ADDRESS O F THE APPLICANT, IT IS MOST RESPECTFULLY SUBMITTED THAT T HE FAMILY MEMBER OF THE APPLICANT RECEIVED THE NOTICE OF HEAR ING, HOWEVER, DUE TO OVERSIGHT AND INADVERTENT MISTAKE, THE FAMIL Y MEMBER OF THE APPLICANT COULD NOT INTIMATE THE SAME TO THE AP PLICANT. THEREFORE, NO ONE COULD APPEAR BEFORE THE HON'BLE B ENCH. 4. THE APPELLANT MOST RESPECTFULLY SUBMITS THAT HEA RING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASONS STATED ABOVE. THE APPELLANT HAS NO DESIRE TO GIVE UP THE APPEAL AND E X-PARTE DECISION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPA RABLE INJURY TO THE APPELLANT. 5. IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS A ND CIRCUMSTANCES OF THE CASE, THE EX-PARTE ORDER DECIDING THE APPEAL MA Y KINDLY BE RECALLED AND THE APPEAL MAY KINDLY BE RE-FIXED FOR HEARING TO GIVE ONE MORE OPPORTUNITY TO THE APPELLANT TO REPRE SENT ITS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INT EREST OF JUSTICE (LIE HON'BLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAY ER OF THE APPELLANT AND REHEAR THE MATTER. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 3. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER DT. 12.02.2018, WE FIND THAT IN SPITE OF SERV ICE OF NOTICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF ASSESSEE FOR THE HEA RING ON 12.02.2018. MA NO.137/AHD/2018 (ARISI NG OUT OF ITA NO.727/AHD/2016) SHRI BABULAL SOLANKI VS. ITO ASST.YEAR 2012-13 - 3 - THUS, FOLLOWING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE MADHYA PR ADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMISSED THE APPEAL OF AS SESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUTION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE SAID DATE OF HEARING [12.02.2018]. THEREFORE, IN VIEW OF SUBMISS ION OF ASSESSEE WE RECALL THE ORDER DATED 12.02.2018 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. 4. NEXT DATE OF HEARING IN THIS MATTER IS 05/10/2018 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARA TE NOTICE WILL BE SENT TO ANY OF THE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 16/07/2018 \ SD/- SD/- EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN U;KF;D LNL; YKS [KK LNL; U;KF;D LNL; YKS [KK LNL; U;KF;D LNL; YKS [KK LNL; U;KF;D LNL; YKS [KK LNL; (MAHAVIR PRASAD) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 16/07/2018 PRITI YADAV, SR.PS MA NO.137/AHD/2018 (ARISI NG OUT OF ITA NO.727/AHD/2016) SHRI BABULAL SOLANKI VS. ITO ASST.YEAR 2012-13 - 4 - !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A) 5. ,-. //'( , '(# , 12$&$ / DR, ITAT, AHMEDABAD 6. .34 5 / GUARD FILE. % & / BY ORDER, , / //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD