Shri Rasikbhai H.Patel, Ahmedabad V. The Income Tax Officer, Ward-3(1), Ahmedabad

MA 192/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8707 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 16-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER, & SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A. NO: 192/AHD/2019 (IN IT(SS)A NO. 40/AHD/2016) (ASSESSMENT YEAR: 2007-08) SHRI RASIKBHAI H. PATEL GHANSHYAM NAGAR SOCIETY, VIRATNAGAR ROAD, ODHAV, AHMEDABAD- 380015 VS ITO, WARD- 3(1), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AEA PP9 286 P APPELLANT BY : SHRI PRASHANT SHAH, AR RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. ( )/ ORDER DATE OF HEARING : 05-07-2019 DATE OF PRONOUNCEMENT : 10-07-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S 271(1)(C) OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNED EX-PARTE ORDER DT. 31.12.2018 PASSED BY THIS TRIBUNAL. 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: M.A. NO. 192/AHD/2019 A.Y. 2007-08 2 YOUR HONOURS VALUED ATTENTION IS INVITED TO THE F ACT THAT ALL THE CASES OF THE PETITIONER ARE PENDING IN B BENCH INCLUDING THE Q UANTUM APPEAL. REQUEST TO TRANSFER THIS APPEAL TO B BENCH WERE M ADE EARLIER VIDE LETTERS DT. 21.11.2017 AND 28.08.2017. THAT SINCE ALL OTHER APPEALS ARE IN B BENCH, THE UNDERSIGNED LOST TRACK OF THE ONLY APPEAL THROUGH OVERSIGHT, AND THUS COULD NOT A TTEND THE APPEAL. THAT THERE WAS A BONA FIDE AND UNINTENTIONAL LAPSE FOR WHICH THE APPELLANT SHOULD NOT SUFFER. ADMITTEDLY THE QUANTUM APPEAL IS ALSO PENDING BEFOR E B BENCH. AFFIDAVIT IN SUPPORT IS ANNEXED. UNDER THE CIRCUMSTANCES, IT IS REQUESTED TO RESTORE THE APPEAL AND OBLIGE. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER DT. 31.12.2018, WE FIND THAT IN SPITE OF SERVICE OF NOT ICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 27.12.2018. THUS, FOLLOWING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMISSED THE APPEAL OF ASSESSEE BY PASSIN G EX-PARTE ORDER FOR NON- PROSECUTION. WE FIND THAT THERE WAS SUFFICIENT REAS ON FOR THE ASSESSEE IS NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [27 .12.2018]. 5. THEREFORE, IN VIEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 31.12.2018 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. M.A. NO. 192/AHD/2019 A.Y. 2007-08 3 6. NEXT DATE OF HEARING IN THIS MATTER IS 12.09.201 9 AND NO NOTICE WILL BE SENT TO THE PARTIES. 7. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 10-07-20 19 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 10/07/2019 TANMAY TRUE COPY COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT. REGISTRAR IT AT, AHMEDABAD 1.DATE OF DICTATION 08-07-2019 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE DI CTATING MEMBER 08-07-2019 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 10-07-2019. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 10-07-2019 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR . P.S./P.S 10-07-2019 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 10-07-2019. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER