Ashmitaben M. Panchal, Ahmedabad V. The ACIT, Circle-12, Ahmedabad

MA 205/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3267 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 17-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) M.A. NO: 205/AHD/2018 (IN ITA NO. 3040/AHD/2015) (ASSESSMENT YEAR: 2011-12) ASHMITABEN M PANCHAL BHARATKHAN COTTON MILL COMPOUND AMDUPURA, NARODA ROAD, AHMEDABAD V/S ACIT, CIRCLE-12, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: ABIPP9055B APPELLANT BY : SHRI MEHUL TALERA, A.R. RESPONDENT BY : SHRI S.K. DEV, SR. D.R. ( )/ ORDER DATE OF HEARING : 01 -02-201 9 DATE OF PRONOUNCEMENT : 11-02-2019 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. 30-01- 2018 PASSED BY THIS TRIBUNAL. M.A. NO 205A HD/2018 . A.Y. 2011-12 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THAT APPLICANT ABOVE NAMED SUBMITS THIS MISC. APPLI CATION U/S. 254(2) OF THE IT ACT 1961 (FOR SHORT 'THE ACT') FOR RESTORATION OF THE ORDER O F THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH- C, AHMEDABAD, WHICH WAS PASSED EX-PA RTE ON 30.01.2018 WHEREBY THE APPEAL OF THE APPLICANT HDS BEEN DISMISSED ON MERIT S FOR WANT OF PROSECUTION BY FOLLOWING THE DECISION IN CASE OF MULTIPLAN INDIA PVT LTD. 2. THE APPLICANT SUBMITS THAT BEING AGGRIEVED AND DISS ATISFIED WITH THE ORDER PASSED U/S.250 OF THE ACT ON 28.07.2015 BY CIT(A)-7, AHMEDABAD, SHE HAD PREFERRED AN APPEAL BEFORE THE APPELLATE TRIBUNAL WHEREIN THE APPLICANT HAD CHALLE NGED THE ADDITIONS/DISALLOWANCES AGGREGATING TO RS.43,69,1207- MADE BY AO. 3. THE AFORESAID APPEAL WAS DISPOSED OF EX-PARTE MAINL Y FOR THE REASON THAT NOBODY HAD APPEARED ON THE DATE OF HEARING FIXED ON 29.01.2018. 4. THE APPLICANT SUBMITS WITH GREATEST RESPECT THAT TH ERE WAS A SUFFICIENT CAUSE FOR FAILURE TO ATTEND ON THE SAID DATE OF HEARING IN AS MUCH AS THE SAID NOTICE WAS RECEIVED BY APPLICANTS EX- ACCOUNTANT SHRI JITUBHAI PATEL. HE WAS SERVING WITH THE APPELLANT FOR ABOUT 10 YEARS BUT THERE HAD AROSE DISPUTES ABOUT THE SALARY AT THE RELEVANT AND HE HAD BECOME IRREGULAR IN ATTENDING TO THE OFFICE AS WELL AS APPELLANTS WORK. HE THEREFORE HANDOVER THE SAID NOTICE TO THE APPELLANT NOR INFORMED OR BROUGHT TO THE NOTICE OF THE APPLICANT ABOUT SAID NOTICE. UNDER THE CIRCUMSTANCES, THE APPLICANT WAS NOT AWARE ABOUT THE SAID DATE OF HEARING AND THERE COULD NOT BE ANY COMPLIANCE TO THIS DATE OF HEARING. 5. IN VIEW OF ABOVE FACTS AND CIRCUMSTANCES, THE APPL ICANT SUBMITS THAT THE ORDER PASSED BY THE HON'BLE TRIBUNAL MAY BE RECALLED AND THE APPEAL SHOU LD BE FIXED FOR FRESH HEARING FOR DISPOSAL ON MERITS, OTHERWISE IT WOULD CAUSE GREAT INJUSTICE AND HARDSHIP TO THE APPLICANT WITHOUT ANY CAUSE ATTRIBUTABLE TO IT. 6. THE APPLICANT STATES THAT THE ORDER OF THE TRIBUNAL DATED 30.01.2018 WAS RECEIVED BY THE APPLICANT ON 28.03.2018 SO THAT THE PRESENT APPLICA TION IS WITHIN 6 MONTHS OF THE DATE OF RECEIPT OF THE ORDER. 7. NEEDLESS TO SAY FOR THIS ACT OF KINDNESS, THE APPLI CANT AS IN DUTY BOUND SHALL FOREVER PRAY AND REMAIN GRATEFUL. M.A. NO 205A HD/2018 . A.Y. 2011-12 3 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. 30-01-2018, 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 30-01-2018. 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 [30-01- 2018]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 30-01-2018 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 09/04 /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 11 - 02- 2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDI CIAL MEMBER AHMEDABAD: DATED 11/02/2019 RAJESH COPY OF THE ORDER FORWARDED TO: -