Shri Jerambhai Mavjibhai Pavasiya, Surat V. The Income tax Officer,Ward-9(2), Surat

MA 176/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0380 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 05-07-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 17-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Keywords: Reasonable cause

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.176/AHD/2012 ( IN I.T.A. NO.587/AHD/2010) ( / / / / ASSESSMENT YEAR : 2006-07) SHRI JERAMBHAI MAVJIBHAI PAVASIYA 758, 7 TH FLOOR BELGIUM TOWER OPP.LINEAR BUS STAND RING ROAD, SURAT (ORIGINAL APPELLANT) / VS. ITO, WARD-9(2), SURAT (ORIGINAL RESPONDENT) ! '#./%& '#./ PAN/GIR NO. : ADIPP 4618 F ( ' / // / APPLICANT ) .. ( ()' / RESPONDENT ) APPLICANT BY : -NONE- RESPONDENT BY : SHRI P.L. KUREEL SR.D.R. '*+ , -! / / / / DATE OF HEARING : 05/07/2013 ./ , -! / DATE OF PRONOUNCEMENT : 19/7/2013 0 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS PETITION HAS BEEN FILED BY TH E APPLICANT- ASSESSEE FOR RECALLING THE TRIBUNAL ORDER DATED 24 /05/2012 PASSED IN ITA NO.587/AHD/2010 PERTAINING TO THE ASST.YEAR 2006-07 TITLED AS SHRI JERAMBHAI MAVJIBHAI PAVASIYA VS. ITO. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR FILE D ANY ADJOURNMENT APPLICATION. THEREFORE, UNDER SUCH THESE CIRCUMSTAN CES, THIS APPLICATION IS TAKEN UP FOR HEARING IN THE ABSENCE OF ASSESSEE. MA NO.176/AHD/2012 ( IN ITA NO.587/AHD/2010) SHRI JERAMBHAI MAVJIBHAI PAVASIYA VS. ITO ASST.YEAR - 2006-07 - 2 - 3. LD.SR.DR SUBMITTED THAT NO REASONABLE CAUSE IS S HOWN BY THE ASSESSEE AS TO WHY FOR RECALLING THE ORDER. HE POI NTED OUT THAT ON VARIOUS OCCASIONS, THE ASSESSEE EITHER REMAINED ABSENT OR S OUGHT ADJOURNMENT. HE FURTHER SUBMITTED THAT THE ASSESSEE IS NOT INTER ESTED IN PROSECUTING THE PRESENT APPLICATION. HE REQUESTED THAT SUCH PRACTI CE OF FILING MISCELLANEOUS APPLICATION AND NOT REMAINING PRESENT ON THE DATE OF HEARING BE DEPRECATED. HE SUBMITTED THAT A LOT OF VALUABLE TIME OF THIS HONBLE TRIBUNAL IS WASTED ON SUCH FRIVOLOUS APPLIC ATIONS AND REQUESTED THAT THIS APPLICATION BE REJECTED WITH COST. 4. WE HAVE HEARD LD.SR.DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THE INSTANT CASE, THE APPEAL OF THE ASSESSEE BEA RING ITA NO.587/AHD/2010 FOR AY 2006-07 WAS DISMISSED BY ITAT D BENCH AHME DABAD VIDE ORDER DATED 24/05/2012 FOR WANT OF PROSECUTION. IT IS NO TICED BY THE TRIBUNAL THAT NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR HEARING. CONSEQUENTLY, APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. NOW THE APPELLANT-ASSESSEE WAS PREFERRED OF THE PRE SENT APPLICATION ON THE GROUND THAT VERY SHORT SPAN OF TIME WAS ALLOWED TO THE ASSESSEE FOR MAKING REPRESENTATION BEFORE THIS TRIBUNAL. THE REASON OF NON-APPEARANCE IS STATED THAT PREVIOUS COUNSEL FOR THE ASSESSEE SHRI VIRESH RUDALAL COULD NOT TAKE ADJOURNMENT OWING TO COMMUNICATION GAP. WE FIND TH AT THE PRESENT APPLICATION WAS FIXED FOR HEARING ON 2/11/2012 AND ON THE SAID DATE NONE APPEARED ON BEHALF OF THE APPLICANT. THE MATTER WA S ADJOURNED FOR 07/12/2012. ON THIS DATE ALSO, NO ONE APPEARED ON BEHALF OF THE ASSESSEE. CONSEQUENTLY, FRESH NOTICES WERE ISSUED AND THE MATTER WAS FIXED FOR HEARING ON 01/03/2013. ON THE DATE OF HEARING, I.E. ON 01/03/2013, SHRI TE J SHAH COUNSEL FOR THE ASSESSEE APPEARED AND SOUGHT ADJOURNMENT, THEREFORE THE MATER WAS FURTHER MA NO.176/AHD/2012 ( IN ITA NO.587/AHD/2010) SHRI JERAMBHAI MAVJIBHAI PAVASIYA VS. ITO ASST.YEAR - 2006-07 - 3 - ADJOURNED FOR 15/03/2013. HOWEVER, ON 15/03/2013, SHRI MEHUL R.SHAH COUNSEL FOR THE ASSESSEE APPEARED AND SOUGHT ADJOU RNMENT. THE REQUEST FOR ADJOURNMENT WAS EXCEEDED AND THE MATTER WAS FIXED F OR HEARING ON 03/05/2013 ON THE REQUEST OF THE COUNSEL FOR THE ASSESSEE. BU T ON 03/05/2013, THE SAME OLD STORY WAS REPEATED, I.E. NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE INTEREST OF JUSTICE, THE HEARING OF APPLICATION IS ADJOURNED FOR 17/05/2013. ON THIS DATE ALSO, NONE APPEARED ON BEHALF OF THE ASSESSEE. HEA RING OF THE APPLICATION WAS ADJOURNED IN THE INTEREST OF JUSTICE FOR 5/07/2013. HOWEVER, ON THE APPOINTED DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE. THI S IS THE CLASSIC EXAMPLE OF NEGLIGENCE ON THE PART OF THE APPLICANT AND HIS REP RESENTATIVES. SUCH PRACTICE IS HIGHLY DEPRECATED. A LOT OF VALUABLE TIME OF THIS TRIBUNAL IS WASTED, THE OFFICER REPRESENTATIVE OF THE REVENUE PREPARED THEM SELVES FOR HEARING AND DEVOTED A LOT OF TIME ON SUCH PREPARATION. THESE E FFORTS COULD HAVE BEEN UTILIZED ELSEWHERE FOR PRODUCTIVE WORK FOR THE NATI ON. UNDER THESE CIRCUMSTANCES, WE ARE CONSTRAINED TO IMPOSE A COST OF RS.1,000/- ON ASSESSEE FOR WASTING VALUABLE TIME OF THIS TRIBUNAL. THE AP PLICATION FILED BY THE ASSESSEE IS HEREBY DISMISSED WITH COST. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS DISMISSED WITH COST. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE SD/- SD/- ( A.K. GARODIA ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/ 07 /2013 1.'., ..'./ T.C. NAIR, SR. PS MA NO.176/AHD/2012 ( IN ITA NO.587/AHD/2010) SHRI JERAMBHAI MAVJIBHAI PAVASIYA VS. ITO ASST.YEAR - 2006-07 - 4 - 0 , (-2 3 2- 0 , (-2 3 2- 0 , (-2 3 2- 0 , (-2 3 2-/ COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT 2. ()' / THE RESPONDENT 3. '## - *4 / CONCERNED CIT 4. *4() / THE CIT(A)-V, SURAT 5. 267 (- , , / DR, ITAT, AHMEDABAD 6. 7 8+ / GUARD FILE. 0*' 0*' 0*' 0*' / BY ORDER, ')2- (- //TRUE COPY// 9 99 9/ // /' #% ' #% ' #% ' #% ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION 8.7.13(DICTATION-PAD 9 PAGES ATTACHED WITH THIS FIL E) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 8.7.13 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.19.7.13 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.7.13 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