The Sabarkantha Dist. Co. Op. Purchase and Sale Union Ltd., Sabarkantha V. The Pr. CIT.-2, Ahmedabad

MA 190/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5173 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 20-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A C SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER THE SABARKANTHA DISTRICT CO.OP PUCHASE AND SALE UNION LTD., HIMATNAGAR - 383315 DIST: SABARKANTHA PAN:AAAAT0524H (APPELLANT) VS THE PR. CIT - 2, AHMEDABAD (RESPONDENT) REVENUE BY : S H RI DH ARMVIR YADAV , SR. D . R. ASSESSEE BY: S H RI A.C. SHAH , A.R. DATE OF HEARING : 16 - 12 - 2 016 DATE OF PRONOUNCEMENT : 11 - 01 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE M.A. IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 16 - 05 - 2016 IN RESPECT OF ITA NO. 676/AHD/2015 FOR A.Y. 2010 - 11 WHICH WAS DISMISSED BY THE CO - ORDINATE B BENCH, AHMEDABAD ON ACCOUNT MA NO. 190/AHD/2016 (IN I T A NO . 676 / A HD/20 15) A SSESSMENT YEAR 2010 - 11 M.A. NO. 190 /AHD/20 16 A.Y. 2010 - 11 PAGE NO THE SABARKAANTHA DISTRICT CO - OP. PURCHASE AND SALE UNION LTD. VS. THE PR. CIT 2 OF NON - PROSECUTION OF APPEAL APPLYING T HE RATIO OF MULTIPLAN (INDIA) PVT. LTD., (38 ITD 320). 2. THE ASSESS EE VIDE ITS APPLICATION DATED 14.10 .2016 HAS STATED AS FOLLOWS: - 1. WE ARE IN RECEIPT OF THE APPELLATE ORDER DATED 16 - 05 - 2016 ON 12 - 10 - 2016. THE ORDER PASSED IS EX - PARTY SINCE NONE AP PEARED ON 16 - 05 - 2016. IT IS ALSO STATED THAT THE ASSESSEE DID NOT APPEAR ON 07 - 01 - 2016 AND 19 - 03 - 2016 THEREFORE THE ORDER PASSED IS EX - PARTY. 2. WHEREAS THE BENCH DID NOT FUNCTION ON 07 - 01 - 2016 AND THE ASSESSEE ALSO INFORMED TO FIXUP THE HEARING BY LETTER DATED 05 - 01 - 2016. THE COPY OF LETTER DATED 05 - 01 - 2016 IS ENCLOSED. 3. AND WHEREAS THERE WAS SATURDAY ON 19 - 03 - 2016 AND THEREFORE THE OFFICE WAS CLOSED. 4. AND WHEREAS ON 16 - 05 - 2016 IT IS THE FIRST DAY OF SUMMER VACATION, WHICH WAS OBSERVED BY THE ITAT B AR FROM 16 - 05 - 2016 TO 27 - 05 - 2016. THE OFFICE OF CA APPEARING DID NOT APPLY FOR ADJOURNMENT DUE TO MISUNDERSTANDING THAT THERE IS NO NEED TO APPLY FOR ADJOURNMENT BECAUSE OF VACATION. 5. WHEREAS IT IS CLEAR FROM THE ABOVE FACTS THAT THE ASSESSEE WAS SERIOUS TO PURSUE THE APPEAL BUT BECAUSE OF CIRCUMSTANCES, THE ASSESSEE COULD NOT APPEAR. 6. THIS BEING REASONABLE CAUSE, YOUR HONORS ARE PRAYED TO RECALL THE MATTER. 3. THUS, CONSIDERING THE ENTIRE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE REASON F OR NON - ATTENDANCE ON THE DATE OF HEARING , WE SET ASIDE TH E ORDER OF THE TRIBUNAL DATED 16.05.2016 AND M.A. NO. 190 /AHD/20 16 A.Y. 2010 - 11 PAGE NO THE SABARKAANTHA DISTRICT CO - OP. PURCHASE AND SALE UNION LTD. VS. THE PR. CIT 3 RESTORE THE APPEAL FOR FRESH HEARING AND THE REGISTRY WILL FIX THE HEARING OF THIS APPEAL IN DUE COURSE OF TIME. 4 . IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 11 - 01 - 201 7 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 11 /01/2017 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,