R. K. Trading Company, Ahmedabad V. DCIT. Circle 5(3), Ahmedabad

MA 221/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6329 (ITAT-AHMEDABAD)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 08-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL
• Keywords: Reasonable cause

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 221/AHD/2019-AY 2014- 15 ( IN I.T.A. NO. 2609/AHD/2017-AY 2014-15 ) R. K. TRADING COMPANY 89, HIRABHAI MARKET, DIWAN BALLUBHAI ROAD, AHMEDABAD / VS. THE DCIT CIRCLE 5(3), AHMEDABAD / / PAN/GIR NO. : AABFR0845B ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI M. K. PATEL, A.R. / RESPONDENT BY : SHRI S. K. DEV, SR.D.R. / DATE OF HEARING 02/08/2019 / DATE OF PRONOUNCEMENT 05/08/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECALL OF EX PARTE ORDER DATED 14.05.2019 PASSED BY THE TRIBUNAL UNDER S.254(1) OF THE ACT WHEREBY THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION OF ITS APPEAL FILED BY ASSESSEE. M.A. NO. 221/AHD/19 [R. K. TRADING COMPANY VS. DCIT] A.Y. 2014-15 - 2 - 2. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE L EARNED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CON TENDED AS UNDER: (1) THAT THE APPEAL FILED BY THE ASSESSEE ABOVE-NA MED FOR THE ASSESSMENT YEAR 2014-15 BEARING ITA.NO.2609/AHD/201 7 IS DECIDED BY HON'BLE ITAT, AHMEDABAD BENCH 'A', AHMEDABAD VID E ORDER DATED 14.05.2019, WHEREBY THE APPEAL OF THE ASSESSE E IS DISMISSED FOR NON PROSECUTION BY APPLYING THE DECISION O F MULTIPLAN INDIA LTD. 38 ITD 320 (DEL). (2) IT IS RESPECTFULLY SUBMITTED THAT THE NOTICE O F HEARING WAS DULY RECEIVED BY THE ASSESSEE AND WAS ALSO FORWARDED TO THE AR, SHRI MEHUL K. PATEL, ADVOCATE AT AHMEDABAD. ON THE DATE OF HEARING SHRI MEHUL K. PATEL, ADVOCATE WAS PRESENT IN ITAT, HOWEVER, WHEN THIS APPEAL WAS CALLED OUT, UNFORTUNATELY THE AR WA S ARGUING ANOTHER MATTER BEFORE HON'BLE BENCH D IN THE CASE O F SHREE RANG DEVELOPERS IN ITA.NO. 201/AHD/2017, AND, BEFORE ANY BODY COULD MENTION AND REQUEST FOR PASS-OVER, THE ABOVE APPEAL WAS HEARD AND DISMISSED ON MERITS WITHOUT ANY REPRESENTATION FROM THE SIDE OF THE ASSESSEE. 3) IT IS HUMBLY PRAYED THAT THE APPLICANT IS VERY MUCH INTERESTED IN PURSUING THE MATTER AND THEREFORE IT IS HUMBLY PRAY ED THAT THE ABOVE ORDER MAY KINDLY BE RECALLED, AND IN THE INTE REST OF JUSTICE THE APPLICANT BE GIVEN AN OPPORTUNITY OF HEARING AN D THE APPEAL BE KINDLY DECIDED ON MERITS AND OBLIGE. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PAR T OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. A CCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'A' PA SSED IN ITA NO. 2609/AHD/2017 DATED 14/05/2019 (SUPRA) AND DIRE CT THE M.A. NO. 221/AHD/19 [R. K. TRADING COMPANY VS. DCIT] A.Y. 2014-15 - 3 - REGISTRY TO FIX THE APPEAL FOR FRESH HEARING ON 14/10/2019 IN CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE , FORMAL NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH PA RTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 05/08/2019 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 05/08/201 9