Shri Vallabhbhai D. Gadhiya, Surat V. The Income Tax Officer, Ward 8(4), Surat

MA 154/AHD/2013

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4174 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-04-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 08-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.154/AHD/2013 FOR AY 2006-07 ( ./ I.T.A. NO.377/AHD/2013 AY 2006-07) SHRI VALLABHBHAI D.GADHIYA 55, GAURAV PARK SOCIETY KATARGAM ROAD SURAT 395 004 / VS. THE INCOME TAX OFFICER WARD-8(4) SURAT ' ./ ./ PAN/GIR NO. : ABZPG 2255 M ( '% / APPLICANT ) .. ( &''% / RESPONDENT ) '% ( / APPLICANT BY : SHRI M.R. SHAH, AR &''% ) ( / RESPONDENT BY : SHRI DINESH SINGH, SR.DR * ) / DATE OF HEARING 01/04/2016 +,-. ) / DATE OF PRONOUNCEMENT 12/04/2016 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE ARISING OUT OF ITA NO.377/AHD/2013 FOR AY 2006-07 F OR RECALLING THE TRIBUNALS ORDER (ITAT A BENCH, AHMEDABAD) DATED 26/04/2013. 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE TRIBUNAL WAS PLEASED TO DECIDE THE REVENUES APPEAL IN THE ABSEN CE OF THE ASSESSEE. AS MA NO.154/AHD/2013 (IN ITA NO.377 /AHD/2013) SHRI VALLABHBHAI D.GADHIYA VS. ITO ASST.YEAR 2006-07 - 2 - ON THE DATE OF HEARING I.E. 08/04/2013, NONE APPEAR ED ON BEHALF OF THE ASSESSEE. HE SUBMITTED THAT THE ABSENCE ON THE DATE OF HEARING WAS NOT DELIBERATE AND WAS DUE TO BONA FIDE REASONS. HE SU BMITTED THAT NON- APPEARANCE HAS RESULTED INTO NON-REPRESENTATION OF THE ASSESSEE. HE FURTHER SUBMITTED THAT THE ASSESSEE IS HAVING A VER Y GOOD CASE AND IS EVERY LIKELIHOOD OF SUCCESS. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THE INTEREST OF JUSTICE AN OPPORTUNITY OF R EPRESENTING THE CASE BE GIVEN IN THIS CASE. FURTHER SUBMITTED THAT THE ASS ESSEE WOULD SUFFER IRREPARABLE INJURY AND WOULD ALSO RESULT INTO GROSS OF MISCARRIAGE OF JUSTICE. 2.1. ON THE CONTRARY, LD.SR.DR OPPOSED THE SUBMISSI ONS MADE BY THE LD.COUNSEL FOR THE ASSESSEE AND SUBMITTED THAT THE ASSESSEE HAS NOT POINTED OUT ANY DEFECT OR MISTAKE IN THE ORDER OF T HE TRIBUNAL. HE SUBMITTED THAT THE ASSESSEE CANNOT TAKE ADVANTAGE O F ITS OWN LAPSE. THEREFORE, HE SUBMITTED THAT THE MISCELLANEOUS APPL ICATION BE DISMISSED. HE FURTHER SUBMITTED THAT EVEN OTHERWISE ALSO, THE TRIBUNAL HAS PASSED THE ORDER ON MERIT AND RECALLING OF THE SAME WOULD TANTAMOUNT OF REVIEWING THE ORDER WHICH IS NOT PERMISSIBLE UNDER THE LAW. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. ADMITTEDLY, THE TRIBUNALS ORDER(SUPRA) SOUGHT TO B E RECALLED WHICH WAS MA NO.154/AHD/2013 (IN ITA NO.377 /AHD/2013) SHRI VALLABHBHAI D.GADHIYA VS. ITO ASST.YEAR 2006-07 - 3 - PASSED EX-PARTE OF THE ASSESSEE. AFTER CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND SUBMISSIONS MADE BY THE REPRESENTATIVES OF THE RESPECTIVE PARTIES, WE FEEL THAT IT WOULD SUB-SERVE THE INTEREST OF JUSTICE, IF THE ASSESSEE IS GRANTED ANOTHER OPPORTUNITY OF HEARING TO REPRESENT HIS CASE. THEREFORE, WE HEREB Y RECALL THE TRIBUNALS ORDER DATED 26/04/2013 PASSED IN ITA NO.377/AHD/201 3 FOR AY 2006-07 AND DIRECT THE REGISTRY TO FIX THE ASSESSEES APPEA L IN ITA NO.377/AHD/2013 FOR AY 2006-07 FOR HEARING AFRESH I N DUE COURSE. ACCORDINGLY, NOTICE BE ISSUED TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON TUESDAY, THE 12 TH DAY OF APRIL, 2016 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( ANIL CHATURVEDI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 12/ 04 /2016 2.., .../ T.C. NAIR, SR. PS MA NO.154/AHD/2013 (IN ITA NO.377 /AHD/2013) SHRI VALLABHBHAI D.GADHIYA VS. ITO ASST.YEAR 2006-07 - 4 - !'#$#%! / COPY OF THE ORDER FORWARDED TO : 1. '% / THE APPLICANT 2. &''% / THE RESPONDENT. 3. 345 6 / CONCERNED CIT 4. 6 ( ) / THE CIT(A)-IV, SURAT 5. 7 8 &45 , 45. , 3 / DR, ITAT, AHMEDABAD 6. 8:; <* / GUARD FILE. / BY ORDER, '7 & //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 07.4.16 (DICTATION-PAD 5+ PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11.4.16 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.12.4.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 12.4.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER .. 10. DATE OF DESPATCH OF THE ORDER