M/s. Industrial Transport Organisation, Ahmedabad V. The Income Tax Officer, Ward-2(1), Baroda

MA 205/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1945 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 04-07-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 02-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATTHEWS
• Assessee Lawyers: KISHOR GOYAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER MA NO.205 & 206/AHD/2013 (ARISING OUT OF ITA NO.844 & 845/AHD/2013 A.YS. 2006-07 INDUSTRIAL TRANSPORT ORGANISATION, G-7, SMRUDDHI COMPLEX, OPP. DAEWOO MOTORS, NR. MAKARPURA BUS DEPOT, BARODA. PAN: AABFI 2681Q VS INCOME TAX OFFIVER, WARD-2(1), BARODA. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI K.C. MATTHEWS, SR.D.R. ASSESSEE(S) BY : SHRI KISHOR GOYAL, A.R. / DATE OF HEARING : 04/07/2014 / DATE OF PRONOUNCEMENT: 11/07/2014 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THESE TWO MISC. APPLICATIONS, THE ASSESSEE HAS R EQUESTED FOR RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NOS.844 & 845/AHD/2013, DATED 19.07.2013. 2. THE ASSESSEE HAS EXPLAINED THE COMMON CAUSE IN B OTH THE APPLICATIONS FOR NOT APPEARING ON THE DATE OF HEARI NG WHICH ARE REPRODUCED BELOW: IN THIS RESPECT WE REQUEST YOU TO KINDLY RECALL THE ORDER PASSED ON 19.07.2013. AS ON THE DATE OF FILING OF APPEALS, WE HAD NOT RECEIVED ANY ACKNOWLEDGEMENT COPY OF THE APPEAL BECAUSE OF SERVE R OF THE TRIBUNAL WAS NOT RESPONDING AND OFFICER IN-CHARGE REQUESTED US T HAT HE WILL SEND THE ACKNOWLEDGEMENT LATER ON. MA NOS.205 & 206/AHD/2013 IN ITA NOS.844 & 845/AHD/ 2013 INDUSTRIAL TRANSPORT ORGANISATION BARODA. VS. ITO, WARD 2(1) BARODA. FOR A.Y. 2006-07 - 2 - WE HAVE RECEIVED THE ACKNOWLEDGEMENT CUM NOTICE SIG NED BY THE OFFICER DATED 22.04.2013 POSTED ON 16.05.2013 AND RECEIVED ON 17.05.2013 MENTIONING THE DATE OF HEARING FIXED ON 27.05.2013. THE DATE OF HEARING FIXED AFTER 10 DAYS FROM THE DATE OF DISPATCH OF NOTICE A GAINST THE INSTRUCTIONS MENTIONED IN THE OFFICE MANUAL ISSUED BY INCOME TAX APPELLATE TRIBUNAL MINISTRY OF LAW AND JUSTICE DEPARTMENT OF LEGAL AFF AIRS DATED ON 24.10.2008. WHERE IN POINT NO.51(C) IT IS CLEARLY MENTIONED AND REPRODUCED AS BELOW: 'ISSUING OF NOTICES SHOULD BE IN CHRONOLOGICAL ORDE R AND THEY ARE TO BE ISSUED AT LEAST FOUR WEEKS IN ADVANCE EXCEPT IN EXC EPTIONAL CASES FIXED AT SHORT NOTICE UNDER THE ORDER OF THE BENCH'. IT IS FURTHER TO BE NOTICED THAT OUR OFFICE THAT IS LOOKING AFTER THE RECORDS COULD NOT UNDERSTAND THE SAID ACKNOWLEDGEMENT CUM NOTICE AND HENCE UNABLE TO INFORM THE DATE OF HEARING AND JUST KEPT THE SAME A S ACKNOWLEDGEMENT ONLY. AFTER RECEIVING THE ORDER DATED ON 13.11.2013 WE WE RE SURPRISED AND AFTER CONSIDERING THE EARLIER COMMUNICATION WE CAME TO KN OW ABOUT THE HEARING FIXED ON 23.05.2013. SINCE IT IS UNUSUAL INCIDENCE AND HENCE OVERSIGHT FROM MY OFFICE. IT IS FURTHER REQUESTED THAT NO NOTICE W AS RECEIVED TO OUR OFFICE REGARDING HEARING FIXED ON DATE 18.07.2013 AND 19.0 7.2013. 3. THE LD. DR HAS VEHEMENTLY OBJECTED TO THE REQUES T OF THE ASSESSEE. 4. HAVING HEARD THE SUBMISSIONS OF BOTH THE SIDES. WE ARE OF THE VIEW THAT NATURAL JUSTICE DEMANDS TO RECALL THE ABO VE MENTIONED EX-PARTE ORDER. HOWEVER, WE HEREBY DIRECT THE APPLICANT TO A PPEAR BEFORE THE TRIBUNAL ON 25 TH OF AUGUST, 2014 AND REPRESENT BOTH THE APPEALS NOW TO BE FIXED FOR HEARING BY THE REGISTRY. THIS DATE OF HEARING IS HEREBY DULY COMMUNICATED. HENCE, THE SERVICE OF NOTICE OF HEARI NG IS DISPENSED WITH. 4. IN THE RESULT, BOTH THE M.AS. OF THE ASSESSEE AR E ALLOWED. SD/- SD/- (N.S. SAINI) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD; DATED 11/07/2014 PRABHAT KR. KESARWANI, SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT MA NOS.205 & 206/AHD/2013 IN ITA NOS.844 & 845/AHD/ 2013 INDUSTRIAL TRANSPORT ORGANISATION BARODA. VS. ITO, WARD 2(1) BARODA. FOR A.Y. 2006-07 - 3 - 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD