Pravinkumar Chandulal Amin, Vadodara V. ITO, Ward-4(2)(4), CVadodara

MA 14/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0602 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 09-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MEENA
• Assessee Lawyers: ALOK SHAH
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) (THROUGH VIRTUAL COURT) M.A. NO: 14/AHD/2020 (IN ITA NO. 893/AHD/2018) (ASSESSMENT YEAR: 2011-12) PRAVINKUMAR CHANDULAL AMIN AMIN KHADKI, TARASALI, VADODARA-390018 PAN NO. AFCPA 7813A V/S THE INCOME TAX OFFICER, WARD-4(2)(4), VADODARA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ALOK SHAH, A.R. RESPONDENT BY : SHRI R. P. MEENA, SR. D.R. ( )/ ORDER DATE OF HEARING : 18 -12-2020 DATE OF PRONOUNCEMENT : 18 -12-2020 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE U/S 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNED EX PARTE ORDER DT. 24-12- 2019 PASSED BY THIS TRIBUNAL. M.A. NO. 14/AHD/2020 . A.Y. 2011-12 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. I HAVE PREFERRED AN APPEAL THROUGH MY AUTHORIZED REPRESENTATIVE ON 29.01.2018 AGAINST THE APPELLATE ORDER PASSED UNDER SECTION 271(1) (C) OF THE INCOME TAX ACT, 1961 BY THE LEARNED CIT (APPEAL) - 4 VADODARA. 2. I RECEIVED APPELLATE ORDER DATED 24.12.2019 ON 02.01.2020 FOR THE DISMISSAL OF APPEAL FOR THE ASSESSMENT YEAR 2011-2012 DUE TO THE REASON OF NON- ATTENDANCE ON THE DATE OF HEARING. 3. I WOULD LIKE TO STATE THAT AS PER THE APPELLATE ORDER, ON THE DATE OF HEARING I.E. ON 24.12.2019, NONE APPEARED ON MY BEHALF NOR WAS AN ADJOURNMENT FILED ON THE DATE OF HEARING. FURTHER IN .THIS CONNECTION 'I WOULD LIKE TO STATE THAT THE DUE WORK-OVERLOAD OF SCRUTINY .ASSESSMENT FOR TIRE ASSESSMENT YEAR 2017-18 AS WELL AS RE-ASSESSMENT CASES FOR THE A.Y. 2012-13, WHICH WAS TIME BARRING ON 31ST DAY OF DECEMBER, 2019, THE HEARING BEFORE YOUR KIND OFFICE (ON 24.12.2019) WENT OUT OF SIGHT BY MY AUTHORIZED REPRESENTATIVE. THE APPEAL WAS DISMISSED BECAUSE OF THIS NON- ATTENDANCE AND I RECEIVED THE APPELLATE ORDER ACCORDINGLY 4.I REQUEST YOU TO RESTORE THE APPEAL AS THERE IS NO DELIBERATE INTENSION FOR NON- ATTENDANCE BY MY AUTHORIZED REPRESENTATIVE. 5.IN VIEW OF THE ABOVE FACTS I REQUEST YOUR KIND OFFICE TO RESTORE THE APPEAL AND HEARING ON MERITS. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER DT. 24-12-2019, WE FIND THAT IN SPITE OF SERVICE OF NOTICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 24-12-2019. THUS, FOLLOWING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE MADHYA PRADESH 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 ASSESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUTION. WE FIND THAT THERE WAS M.A. NO. 14/AHD/2020 . A.Y. 2011-12 3 SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [24-12-2019]. THEREFORE, IN VIEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 24-12-2019 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 28/12/2021 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARATE NOTICE 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 18 - 12- 2020 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 18/12/2020 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,AHMEDABAD