Shri Jayshri Ginning & Spinning P. Ltd., Jetpur V. The Asstt. Commr. of Income Tax, Cen. Cir.-1, RAJKOT-GUJARAT

MA 23/RJT/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3151 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-02-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 06-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR PANDEY
• Keywords: Reasonable cause

Judgement Text

आयकर अपील य अ धकरण, राजकोट यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./M.A. No. 23/Rjt/2023 (in ITA No. 53/Rjt/2017) नधा रणवष /Asstt. Year: 2011-12 Jayshri Ginning & Spinning Pvt. Ltd., National Highway, Dhoraji Road, Navagadh, Jetpur PAN: AAABCJ8939K Vs. A.C.I.T. Central Circle-1, Rajkot (Applicant) (Respondent) Assessee by : Shri Chetan Agarwal, A.R. Revenue by : Shri Ashish Kumar Pandey, Sr. DR स ु नवाईक तार ख/Date of Hearing : 23/02/2024 घोषणाक तार ख/Date of Pronouncement: 03/04/2024 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: By way of this Miscellaneous application, the assessee seeks to recall the order of the Tribunal dated 14/12/2022 which was dismissed ex-parte to the assessee. 2. It was submitted in the MA that on the day of hearing dated 10 October 2022, the assessee moved an adjournment petition and thereafter the matter was listed for hearing dated 1 st November 2022, but the assessee had no information about such date of hearing i.e. 1 st November 2022. Besides the above, the working director was outside the state of Gujarat from March 2022 till March 2023 and therefore the matter remained unattended. In view of the above, the ld. Counsel requested re-calling the order. M.A No.23/Rjt/2023 A.Y. 2011-12 2 3. On the other hand, the ld. DR opposed recalling the order of the ITAT as there is no mistake apparent from the record. 4. We have heard both the parties and gone through the records carefully. Rule 24 of ITAT rules requires for recalling the order if decided ex-parte to the assessee/ respondent and there was a reasonable cause for non-appearance on the date of hearing. On perusal of the order sheet entry made by the registry in the case of the assessee, it was noticed that on most of the occasions the assessee has sought adjournment. Therefore, we cannot say that the assessee was negligent or was not serious in pursuing the appeal. Admittedly, the order was passed without hearing the contentions of the assessee. In our opinion, not only in the interest of justice but also on the grounds of principles of natural justice, the appeal deserves to be recalled being ex-parte order. However, the assessee is directed not to seek any further adjournment without just cause. In view of the above and considering the reasons for non-appearance of the ld. counsel of the assessee as discussed above, the said application is allowed, and Registry is directed to list the appeal for hearing in due course under intimation to both the parties. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the Court on 03/04/2024 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 03/04/2024 Manish TRUE COPY M.A No.23/Rjt/2023 A.Y. 2011-12 3 आदेशक त ल प े षत/Copy of the Order forwarded to : आदेशान ु सार /BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.Registrar) आयकरअपील!यअ"धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation :27/03/2024(Member dictated in his dragon software) 2. Date on which the typed draft is placed before the Dictating Member 27/03/2024 3. Date on which the approved draft comes to the Sr.P.S./P.S. - /03/2024 4. Date on which the fair order is placed before the Dictating Member for Pronouncement 03/03/2024 5. Date on which the file goes to the Bench Clerk: 03/03/2024 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order.......................... Date of Despatch of the Order.................. 1. अपीलाथ / The Appellant 2. !"यथ / The Respondent. 3. संबं धतआयकरआय ु $त/ Concerned CIT 4. आयकरआय ु $त(अपील) / The CIT(A) 5. %वभागीय!(त(न ध, आयकरअपील यअ धकरण/ DR, ITAT, 6. गाड*फाईल / Guard file.