Shri Vikramsinh P. Gohil, Bhavnagar V. The Income Tax Officer, Ward-1(2), Bhavnagar

MA 173/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2911 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 17-04-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 17-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AHMEDABAD , MH MHMH MH BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER. M.A. NO. 173/AHD/2014 (IN C.O. NO. 326/AHD/2010) (ASSESSMENT YEAR:2007-08) VIKRAMSINH P. GOHIL, 34, RAVI, SHANTI NAGAR, OPP. GAYATRI NAGAR, NR. NIDHI SHOW ROOM, BHAVANAGAR. APPELLANT VS. ITO, WARD-1(2), BHAVNAGAR RESPONDENT /BY APPELLANT : SHRI TUSHAR P. HEMANI, A.R. /BY RESPONDENT :SHRI B. L. YADAV, SR. D.R. !' /DATE OF HEARING :17.04.2015 #$% !' /DATE OF PRONOUNCEMENT : 22.04.2015 M.A. NO. 173/AHD/14 A.Y. 2007-08 [VIKRAMSINH P. GOHIL VS. ITO] PAGE 2 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY AS SESSEE SEEKING RECALL OF THE EX PARTE ORDER DATED 04/07/20 14, PASSED BY THIS TRIBUNAL BY DISMISSING THE CROSS OBJECTION OF ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. ASSESSEE HAS SU BMITTED BY THIS MISCELLANEOUS APPLICATION AS UNDER: 1. THE PRESENT APPLICATION IS FILED BY THE ASSES SEE ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 19/06/2014 PASSED BY THIS HON'BLE TRIBUNAL DISMISSING THE CROS S OBJECTION OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. 2. THE ABOVE MENTIONED ORDER OF THE HON'BLE TRIB UNAL STATES AS UNDER: 'NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIM E HEARING OF THE HEARING OF CO BEFORE THE TRIBUNAL. T HE APPLICATION OF THE ASSESSEE FOR ADJOURNMENT OF THE CASE WAS REJECTED BY THE BENCH. ON EARLIER OCCASIONS ALS O, THE CASE WAS ADJOURNED. IN THE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PUR SUING ITS CO. THEREFORE, FOLLOWING THE DECISION OF DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LT D. - 38 ITD 320, WE DISMISS THE CO OF THE ASSESSEE IN LIMIN E FOR WANT OF PROSECUTION.' 3. IN THE APPELLATE ORDER, IT IS MENTIONED THAT T HE ADJOURNMENT APPLICATION OF THE CASE WAS REJECTED BY THE BENCH. IT IS FURTHER MENTIONED THAT ON EARLIER OCCASIONS ALSO, THE CASE WAS ADJOURNED. THUS, IT WA S INFERRED THAT THE ASSESSEE WAS NOT INTERESTED IN PURSUING ITS CO. IN THIS CONNECTION, IT IS SUBMITTE D THAT CERTAIN FACTUAL CLARIFICATIONS WERE BEING OBTA INED M.A. NO. 173/AHD/14 A.Y. 2007-08 [VIKRAMSINH P. GOHIL VS. ITO] PAGE 3 IN THE SAID MATTER AND HENCE, AN ADJOURNMENT APPLICATION WAS MOVED BEFORE THE HONBLE BENCH. COP Y OF THE SAID ADJOURNMENT APPLICATION IS ATTACHED HEREWITH. HOWEVER, THE SAME WAS TURNED DOWN BY THE HONBLE BENCH, ASSESSEE'S CO WAS DISMISSED AND DEPARTMENT'S APPEAL WAS ADJOURNED. 4. THE APPELLANT MOST RESPECTFULLY SUBMITS APPELLA NT HAS NO DESIRE TO GIVE UP THE APPEAL AND EX- PARTE DECIS ION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPARABLE INJ URY 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 MAY KINDLY BE RECALLED AND THE APPEAL MAY KINDLY BE RE-FIXED FOR HEARING TO GIVE O NE MORE OPPORTUNITY TO THE APPELLANT TO REPRESENT ITS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INT EREST OF JUSTICE THE HONBLE TRIBUNAL BE PLEASED TO ACCEPT T HE PRAYER OF THE APPELLANT AND REHEAR THE MATTER. 2. ASSESSEE REQUESTED THAT THIS EX PARTE TRIBUNAL O RDER SHOULD BE RECALLED BECAUSE THERE WAS REASONABLE CAU SE FOR NON APPEARANCE OF THE ASSESSEE ON THAT DATE. IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN C.O. NO. 326/ AHD/2010, DATED 04.07.2014 IS HEREBY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THIS APPEAL ON 10.06.2015. THERE IS NO NECESSITY FOR SERVING SEPARATE NOTICE FOR DATE OF H EARING ON THE PARTIES. WE DIRECT ACCORDINGLY. M.A. NO. 173/AHD/14 A.Y. 2007-08 [VIKRAMSINH P. GOHIL VS. ITO] PAGE 4 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE 22 ND DAY OF APRIL, 2015. SD/- SD/- (ANIL CHATURVEDI) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMB ER AHMEDABAD: DATED 22/04/2015 TRUE COPY S.K.SINHA & & & & ' ' ' ' ('% ('% ('% ('% / COPY OF ORDER FORWARDED TO:- 1. +, / REVENUE 2. / ASSESSEE 3. // 0 / CONCERNED CIT 4. 0- / CIT (A) 5. '45 , , / DR, ITAT, AHMEDABAD 6. 589 :; / GUARD FILE. BY ORDER / & ,