Shri Gunvantkumar Kantilal Patel, Ahmedabad V. The Income Tax Officer, Ward-7(1), Ahmedabad

MA 193/AHD/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5292 (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: B
• Assessment Year: 2007-2008
• Appeal Filed On: 16-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) M.A. NO: 193/AHD/2019 (IN ITA NO. 901/AHD/2014) (ASSESSMENT YEAR: 2007-08) SHRI GUNVANTKUMAR KANTILAL PATEL 18, SHYAM KRUPA, BIG DADY RESTAURANT GHUMA BOPAL, AHMEDABAD V/S INCOME TAX OFFICER, WARD 7(1), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AMYPP7313B APPELLANT BY : SHRI TEJ SHAH, A.R. RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. ( )/ ORDER DATE OF HEARING : 05 -07-201 9 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 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNE D EX PARTE ORDER DT. 07-05- 2019 PASSED BY THIS TRIBUNAL. M.A. NO 193/ AHD/2019 . A.Y. 2007-08 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: (I). THE AFORESAID APPEAL WAS DIRECTED FOR HEARING ON 01-05-2019. (II) THE ADVOCATE FOR THE APPELLANT WAS ENGAGED IN ANOTHER BENCH FOR ADJOURNMENT. BY THE TIME HE COULD COME FOR THE AFORESAID MATTER, IT WAS DISMISS ED FOR NON PROSECUTION. (III) AS THE APPELLANT WAS DUE TO SUCH CIRCUMSTA NCE NOT IN COGNIZANCE OF THE SAID NOTICE OF HEARING , THE COUNSEL APPEARING IN ITS CASE COULD NOT BE INFO RMED AND HENCE THE MATTER WAS DISMISSED FOR DEFAULT RELYING UPON THE DECISION OF THE ITAT IN THE CASE OF CIT V/S MULTIPLAN INDIA PVT. LTD. 38 ITD 320. SINCE THE APPELLANT WAS PREVENTED BY SUFFI CIENT CASE FROM APPEARANCE, THE ORDER DISMISSING THE APPEAL IN LIMINE BE RECALLED. (IV) THE APPLICANT SUBMITS THAT THE CASE HAS TH E POTENTIAL TO SUCCEED BEFORE THIS HON'BLE COURT AND IF NOT ENTERTAINED WILL CAUSE A GRAVE ECONOMIC LOSS TO THE APPLICANT. (V) THEREFORE, PRINCIPLES OF NATURAL JUSTICE DEMAND THAT THE ORDER NEEDS TO BE RECALLED AND AN OPPORTUNITY BE GRANTED TO THE APPLICANT TO PROVE TH E GENUINENESS OF HIS CASE. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECT ION IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECOR D. ON PERUSAL OF THE ORDER DT. 07-05-2019, WE FIND THAT IN SPITE OF SERVICE OF NOTICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPL ICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 07-05-2019. THUS, FOLLO WING 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 DISMIS SED THE APPEAL OF ASSESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUT ION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [07-05- 2019]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE M.A. NO 193/ AHD/2019 . A.Y. 2007-08 3 WE RECALL THE ORDER DATED 07-05-2019 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 12/ 09/2019 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARATE NO TICE WILL BE SENT TO ANY OF THE PARTIES. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 10- 07 - 2019 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JU DICIAL MEMBER AHMEDABAD: DATED 10 /07/2019 RAJESH 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 ITAT,AHME DABAD