Syndicate Management Services Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-8(2), Ahmedabad

MA 22/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1942 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-07-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 07-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATTHEWS
• Assessee Lawyers: N C AMIN
• Keywords: Principle of natural justice; Bonafide mistake

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER MA NO.22/AHD/2014 (ARISING OUT OF ITA NO.2435/AHD/2012 A.Y. 2003-04 SYNDICATE MANAGEMENT SERVICES PVT. LTD., 103, MRUNAL APARTMENT DEEPKUNJ SOCIETY, PALDI, AHMEDABAD. PAN: AAFCS 4745N VS INCOME TAX OFFICER, WARD-8(2), AHMEDABAD. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI K.C. MATTHEWS, SR.D.R. ASSESSEE(S) BY : SHRI N.C. AMIN, 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 THIS MISC. APPLICATION, THE ASSESSEE HAS REQUEST ED FOR RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.2435/A HD/2012, DATED 31.10.2013. 2. THE ASSESSEE HAS EXPLAINED THE CAUSE FOR NOT APP EARING ON THE DATE OF HEARING WHICH ARE REPRODUCED BELOW: I JAIMIN, SON OF SHRI BHARATKUMAR SHAH, AGED ABOUT 30 YEARS. OCCUPATION: PRACTICING AS A CHARTERED ACCOUNTANT, RESIDING AT 3 04, SHASWAT TOWER, NR. SHYAMAL CROSS ROADS, SATELLITE, AHMEDABAD-15 DO HER EBY DECLARE ON SOLEMN AFFIRMATION THAT SHRI N. C. AMIN, ADVOCATE, WHO IS ATTENDING APPELLATE WORK WHOSE OFFICE IS SITUATED AT A/47 NOBLES BUILDING, O PP: NEHRU BRIDGE, AHMEDABAD-9. THE HEARING OF APPEAL IN THE CASE OF S YNDICATE MANAGEMENT SERVICES PVT. LTD., 103 MRUNJAL APARTMENT, DEEPKUNJ SOCIETY, PALDI, AHMEDABAD, WAS FIXED ON 14.8.2013 BEFORE THE HON'BL E 1TAT 'A' BENCH, AHMEDABAD. ON THE APPOINTED DATE MR. N. C. AMINI, A DVOCATE WAS ABROAD MA NO.22/AHD/2014 IN ITA NO.2435/AHD/2012 SYNDICATE MANAGEMENT SERVICES PVT. LTD. VS. ITO, WA RD 8(2) AHMEDABAD. FOR A.Y. 2003-04 - 2 - AND I HAVE ATTENDED BEFORE HON'BLE ITAT ON THE SAID DATE AND THE HON'BLE BENCH HAS GRANTED AN ADJOURNMENT AND THE NEXT HEARI NG WAS FIXED ON 28.10.2013. ON ACCOUNT OF PRESSURE OF AUDIT WORKS U /S 44AB, IT WAS MISSED TO NOTE DOWN ON MONTHLY PLANNER BY ME. ADVOCATE SHRI N. C. AMIN, RETURNED FROM USA ON 17.8.2013 AND STARTED ATTENDING OFFICE FROM 19.8.2013. DURING HIS STAY AT USA, I HAVE TAKEN ADJOURNMENT IN VARIOUS MATTERS AND NOTED IN THE MONTHLY PLANNER LYING ON THE TABLE OF SHRI N.C. AMIN, ADVOCATE. I HAVE NOTED ALL THE MATTER AND INADVERTENTLY FORGOTT EN TO NOTE DOWN ONLY IN THE CASE OF ABOVE REFERRED APPELLANT FOR THE REASONS ME NTIONED AS ABOVE. HE HAS ATTENDED ALL THE MATTERS WHICH I HAVE NOTED ON MONT HLY PLANNER LYING ON HIS TABLE AND ON ACCOUNT OF BONAFIDE AND GENUINE MISTAK E, IT HAS REMAINED TO BE NOTED ON MONTHLY PLANNER DATED 28.10.2013 BY ME. ON ACCOUNT OF MY BONAFIDE MISTAKE, THE EX-PARTE ORD ER WAS PASSED BY HONBLE ITAT, MAY PLEASE BE RECALLED. 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 21 ST OF AUGUST, 2014 AND REPRESENT THE APPEAL NOW TO BE FIXED FOR HEARING BY THE REGISTRY. THIS DATE OF HEA RING IS HEREBY DULY COMMUNICATED. HENCE, THE SERVICE OF NOTICE OF HEARI NG IS DISPENSED WITH. 4. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. 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 2. / THE RESPONDENT. MA NO.22/AHD/2014 IN ITA NO.2435/AHD/2012 SYNDICATE MANAGEMENT SERVICES PVT. LTD. VS. ITO, WA RD 8(2) AHMEDABAD. FOR A.Y. 2003-04 - 3 - 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD