Shri Jayvantsinh N.Vaghela, Ahmedabad V. The Income tax Officer,Ward-9(2), Ahmedabad

MA 169/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9209 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 05-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SANKAR SRDR
• Assessee Lawyers: SAKAR SHRMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI A.K.GARODIA, ACCOUNTANT MEMBER AND KUL BHARAT, JUDICIAL MEMBER (MISC. APPLICATION) NO.169- 170/AHD/2012 (A/O ITA NO.563-564/AHD/2012) / // / ASSESSMENT YEAR:- 2007-08 & 2008-09 JAYVANTSINH N VAGHELA PROP OF YUVRAJ DEVELOPERS & M/S. KAILASH DEVELOPERS, 73, SOMNATH SOCIETY, NR. GHADIA BUS STOP, AT POT SANAND, AHMEDABAD 382110 [ PAN NO.AAKPV 3984C ] / V/S . INCOME TAX OFFICER, WARD-9(2), AHMEDABAD (ORIGINAL APPELLANT) ( ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) /BY ASSESSEE SHRI SAKAR SHRMA, AR / BY REVENUE SHRI T SANKAR SR-DR / DATE OF HEARING 02-11-2012 /DATE OF PRONOUNCEMENT 09-11-2012 / // / ORDER PER KUL BHARAT, JUDICIAL MEMBER:- THESE TWO MISCELLANEOUS APPLICATIONS (MA) ARE FILE D ON BEHALF OF THE ASSESSEE AGAINST THE ORDER DATED 04-05-2012 PASSED IN ITA NO. 563/AHD/2012 AND 564/AHD/2012 PERTAINING TO ASSESSM ENT YEARS (AY) 2007- 08 AND 2008-09. IT IS CONTENDED BY THE LD. COUNSEL OF THE ASSESSEE THAT BOTH THE APPEALS ITA NO. 563-564/AHD/2012 WAS FIXED FOR HEARING ON 30-04-2012 BUT THE LD. COUNSEL, SHRI SAKAR SHARMA FEEL ILL DUE TO HIGH FEVER AND THEREFORE HE COULD NOT ATTEND THE HEARING. IT IS SUBMITTED TH AT THE NON-APPEARANCE BY THE LD. COUNSEL FOR THE ASSESSEE WAS ON ACCOUNT OF UNAV OIDABLE REASONS AND NOT MA NO.169-170/AHD/12 A.YS 07-08 & 08-09 JAYVANTSINH N VAGHELA V. ITO WD-9(2) ABD PAGE 2 DELIBERATE. IN SUPPORT OF THE CONTENTION AN AFFIDAV IT BY THE LD. COUNSEL FOR THE ASSESSEE HAS BEEN FILED STATING THEREIN THAT DUE TO SUDDEN SICKNESS OF THE DEPONENT IN THE MORNING ON THE DATE OF HEARING NEIT HER HE COULD INFORM ABOUT THE SICKNESS NOR COULD APPLY FOR ADJOURNMENT. IT IS SUBMITTED THAT NON- REPRESENTATION ON THE DATE OF HEARING WAS ONLY ON A CCOUNT OF SUDDEN SICKNESS OF THE DEPONENT. 2. ON THE OTHER HAND LD. DEPARTMENTAL REPRESENTATIV E OPPOSED THE MISCELLANEOUS APPLICATIONS THAT ASSESSEE OUGHT TO H AVE REMAINED PRESENT WHEN LD. COUNSEL WAS NOT PRESENT. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND THAT BOTH THE APPEALS WERE DISMISSED FOR WANT OF PROSECUTION FOLLOWING THE DECISION OF HONBLE CO-OR DINATE BENCH RENDERED IN THE CASE OF MULTIPLAN (INDIA) (P) LTD. 38 ITD 320. WE FIND THAT LD. COUNSEL FOR THE ASSESSEE HAS GIVEN AN AFFIDAVIT TO THE EFFECT T HAT NON-APPEARANCE WAS NOT DELIBERATE BUT DUE TO HIS SICKNESS. ACCORDINGLY, WE ARE CONVINCED BY THE REASONING GIVEN BY THE ASSESSEE FOR RE-CALLING THE ORDER DATED 04-05-2012 PASSED IN ITA NO. 563-564/AHD/2012. THEREFORE, WE H EREBY RECALL OUR ORDER DATED 04-05-2012 PASSED IN ITA NO. 563-564/AHD/2012 . THE MISC. APPLICATIONS NO. 169-170/AHD/2012 STANDS ALLOWED. T HE REGISTRY IS DIRECTED TO FIX THESE APPEALS FOR HEARING IN REGULAR COURSE. 4. IN THE RESULT, BOTH THE MA OF THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K. GARODIA) (.KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) !'- 09/11/2012 () * MA NO.169-170/AHD/12 A.YS 07-08 & 08-09 JAYVANTSINH N VAGHELA V. ITO WD-9(2) ABD PAGE 3 *DKP +,- +,- +,- +,- (. (. (. (. / COPY OF ORDER FORWARDED TO:- 1. (-0,12 / APPELLANT 2. +3412 / RESPONDENT 3. !! 4 46 / CONCERNED CIT 4. 4 46- (-0, / CIT (A) 5. 9:04 +, 4 (-0,04 ( , () / DR, ITAT, AHMEDABAD 6. := >?, / GUARD FILE. BY ORDER/ , /TRUE COPY/ @-/)4 -!0 4 (-0,04 ( , () * STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 2/11 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 2/11 4) DATE OF CORRECTION 4/11 5) DATE OF FURTHER CORRECTION 6) DATE OF INITIAL SIGN BY MEMBERS 5/11 7) ORDER UPLOADED ON 12/11 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 9/11