Shri Kailashchandra Suryakant, HUF, Ahmedabad V. The Income Tax Officer, Ward-2(1), Ahmedabad

MA 178/AHD/2017

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5284 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 13-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: VINIT MUNDRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.178/AHD/2017 (IN ITA NO. 1842/AHD/2014) (ASSESSMENT YEAR : 2009-10) KAILASHCHANDRA SURYAKANT HUF, VINIT MOONDRA, C.A. 201, SARAP, OPP. NAVJIVAN PRESS, ASHRAM ROAD, AHMEDABAD 380 014. VS. ITO, WARD 2(1), AHMEDABAD. [PAN NO. AAEHK 7118 P] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI VINIT MUNDRA, A.R. RESPONDENT BY : SHRI L. P. JAIN, SR. D.R. DATE OF HEARING 05.04.2019 DATE OF PRONOUNCEMENT 02.07.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE ASSESSEE SEEKING RESTORATION OF TRIBUNALS ORDER DATED 19.04 .2017 IN ITA NO.1842/AHD/2014 (ASSESSEES APPEAL) FOR ASSESSMENT YEAR 2009-10 WHE REBY AND WHEREUNDER THE MATTER WAS DISMISSED FOR NON PROSECUTION APPLYING THE RATI O OF THE DECISION OF THE MULTIPLAN INDIAN PVT. LTD. 38 ITD 320. 2. IT APPEARS FROM THE STATEMENT MADE BY THE ASSESS EE THAT ON 18.06.2014 APPEAL WAS FILED BEFORE THE LEARNED ITAT ON BEHALF OF THE ASSE SSEE WHEN THE MATTER WAS FIXED ON 23.02.2017 BUT NO NOTICE TO THAT EFFECT WAS SERVED UPON THE ASSESSEE. SIMILARLY, ON THE FINAL DATE OF HEARING I.E. 18.04.2017 THOUGH THE MA TTER WAS TAKEN UP BY THE LEARNED TRIBUNAL NO NOTICE HOWEVER, WAS SERVED UPON THE ASS ESSEE INTIMATING SUCH DATE OF - 2 - MA N O.178/AHD/2017(IN ITA NO.1842/A/14) KAILASHCHANDRA SURYAKANT HUF VS. ITO ASST.YEAR 2009-10 HEARING. SINCE THE ASSESSEE COULD NOT APPEAR AT THE TIME OF HEARING OF THE MATTER, WE ARE OF THE CONSIDERED VIEW TO RECALL THE ORDER DATED 19 .04.2017 PASSED BY THE LEARNED TRIBUNAL IN ORDER TO PREVENT THE MISCARRIAGE OF JUS TICE AND IN ORDER TO GIVE AN OPPORTUNITY OF HEARING TO THE ASSESSEE TO REPRESENT HIS CASE BE FORE THE LEARNED TRIBUNAL. 3. WE, THEREFORE, RECALL TRIBUNALS ORDER DATED 19. 04.2017. THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR HEARING BEFORE REGULAR BENCH IN DUE COURSE UPON INTIMATION OF BOTH THE PARTIES. 4. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 02/07/2019 SD/- SD/- ( PRAMOD KUMAR ) ( MS. MADHUMITA ROY ) VICE PRESIDENT JUDICIAL MEMBER AHMEDABAD; DATED 02/07/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 04.06.2019 (DICTATION PAGES 2) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 06/06/2019 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. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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