M/s. Shah Automobiles, SILVASSA V. The Income tax Officer, Silvassa Ward, SILVASSA

MA 218/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5280 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 19-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MONIL SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/S. SHAH AUTOMOBILES S. NO. 358/1/2 OPP. HOTEL WOODLAND NR. S. T. BUS STAND, SILVASSA - 396230 PAN: A ALFS 2902 E (APPELLANT) VS THE ITO, SILVASA WARD, SILVASA , TOKOR KHADA (RESPONDENT) REVEN UE BY : S H RI JAMES KURIAN , SR. D . R. ASSESSEE BY: SHRI MONIL SHAH , A.R. DATE OF HEARING : 03 - 02 - 2 017 DATE OF PRONOUNCEMENT : 03 - 03 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE M.A. IS FILED BY THE ASS ESSEE AGAINST THE ORDER DATED 18 - 0 5 - 2016 IN RESPECT OF ITA NO. 524/AHD/2016 FOR A.Y. 2012 - 13 WHICH WAS DISMISSED BY THE CO - ORDINATE A BENCH, AHMEDABAD ON ACCOUNT M.A. NO. 218 /AHD/2016 ( I T A NO . 524 / A HD/20 16 ) A SSESSMENT YEAR 2012 - 13 M.A. NO. 218/AHD/2016 (IN I.T.A NO.524 / AHD/2016 ) A.Y. 2012 - 13 PAGE NO M/S. SHAH AUTOMOBILES VS. ITO 2 OF NON - PROSECUTION OF A PPEAL APPLYING THE RATIO OF MULTIPLAN (INDIA) PVT. LTD., (38 ITD 320). 2. I N THE MISCELLANEOUS APPLICATION THE ASSESSEE STATED THAT HON BLE ITAT VIDE ORDER DATED 18 TH MAY, 2016 HAS DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT NOBODY COULD A PPEAR ON BEHALF OF THE ASSESSEE ON THE DATE OF APPELLATE PROCEEDINGS IN HIS CASE. IN THIS CONNECTION, THE ASSESSEE EXPLAINED THAT SOME OF THE STAFF AT PETROL PUMP MIGHT HAVE RECEIVED NOTICE OF HEARING BUT COULD NOT C OMMUNICATE THE SAME TO THE PARTNER OR RESPONSIBLE PERSON OF THE FIRM , T HEREFORE, DUE TO MISPLAC EMENT OF NOTICE AS MENTIONED NO - BODY COULD ATTEND BEFORE THE HON BLE ITAT DURING THE COURSE OF APPELLATE PROCEEDINGS. THEREFORE, IT WAS REQUESTED THAT ORDER DATED 18 - 05 - 2016 BE RECALLED. 3. DUR ING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US, LD. COUNSEL REITERATED THE SAME FACT AS IN THE M.A. ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE DID NOT REBUT THE SAME. 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD. LOOKING TO THE FACTS NARRATED BY THE ASSESSEE THAT NOBODY COULD ATTEND THE HEARING BECAUSE OF MISPLACE MENT OF NOTICE OF HEARING ON ACCOUNT OF INADVERTENT MISTAKE ON THE PART OF THE STAFF, IT APPEARED TO BE A BONA FIDE MISTAKE AS PER THE FACTS STATED ABOVE. THEREFORE, WE RECALL THE ORDER OF ITAT VIDE ITA NO. 524/AHD/2016 ASSESSMENT YEAR 2012 - 13 AND THE REGISTRY IS DIRECTED TO FIX THE DATE M.A. NO. 218/AHD/2016 (IN I.T.A NO.524 / AHD/2016 ) A.Y. 2012 - 13 PAGE NO M/S. SHAH AUTOMOBILES VS. ITO 3 OF HEARING IN DUE COURSE OF TIME AFTER INTIMATING THE PARTIES CONCERNED. SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 03 /0 3 /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/ , / ,