Shri Kishorebhai D.Shah, Baroda V. The ACIT.,Circle-2(1), Baroda

MA 25/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0729 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 21-06-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 15-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINGH
• Assessee Lawyers: PARIMALSINH PARMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMADABAD BEFORE SHRI MUKUL KR. SHRAWAT , JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER M.A. NO. 25/AHD/2013 (ARISING OUT OF ITA NO.2979/AHD/2011) ASSESSMENT YEAR :2007-08 SHRI KISHOR D. SHAH, PROP. M/S KISHOR METAL CORP., 749-4, GIDC ESTATE, MAKARPURA, BARODA. V/S . THE ACIT, CIRCLE-2(1), BARODA. PAN NO. A G AP S64 8 0L (APPELLANT) .. (RESPONDENT) BY APPELLANT SHRI PARIMALSINH PARMAR, A.R. /BY RESPONDENT SHRI D. K. SINGH, SR. D.R. /DATE OF HEARING 21.06.2013 /DATE OF PRONOUNCEMENT 01.08.2013 O R D E R PER : T.R.MEENA, ACCOUNTANT MEMBER THIS M.A. IS FILED BY THE ASSESSEE AGAINST THE ORDE R DATED 21.03.2012 IN RESPECT OF ASSESSEES OWN APPEAL IN ITA NO.2979/AHD /2011 FOR A.Y. 2007-08. THIS APPEAL HAS BEEN DISMISSED BY THE CO-ORDINATE C BENCH, AHMEDABAD BY APPLYING MULTIPLAN (INDIA) (P) LTD., (38 ITD 320). NOW THE ASSESSEE MOVED THIS M.A. NO. 25/ AHD/ 2013, WHICH IS REPRODUCED AS UNDER: 1. THE PRESENT APPLICATION IS FILED BY THE APPELLA NT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 21/03/2012 PASSED BY THIS HON'BLE TRIBUNAL DISMISSING THE APPEAL OF THE APPEL LANT EX- PARTE FOR NON-PROSECUTION, IN THE ABSENCE OF ADVOCA TE OF THE APPELLANT. 2. THE ABOVE MENTIONED ORDER OF THE HON'BLE TRIBUNA L STATES THAT THE NOTICE OF THE HEARING ISSUED TO THE APPELLANT B Y THE M.A. NO. 25/AHD/13 A.Y. 07-08 IN ITA NO. 2979/AHD/2011 PAGE 2 REGISTERED POST WHICH WAS DULY SERVED ON THE APPELL ANT, HOWEVER NONE APPEARED ON BEHALF OF THE APPELLANT NO R ANY APPLICATION FOR ADJOURNMENT HAS BEEN RECEIVED. THER EFORE, THE HON'BLE ITAT HELD THAT IT IS PRESUMED THAT THE APPE LLANT IS NOT INTERESTED IN PURSUING THE APPEAL AND THEREFORE THI S HON'BLE ITAT DISMISSED THE CAPTIONED APPEAL FOR WANT OF PRO SECUTION. THE APPLICANT SUBMITS THAT THE APPELLANT FILED ON A PPEAL ON 30/11/2011 AND THE HEARING FOR THE SAME WAS FIXED F OR THE FIRST TIME ON 01/02/2012, HOWEVER, ON THAT DATE THE CAPTI ONED MATTER WAS NOT LISTED ON THE CAUSE LIST. 3. IN THE APPELLATE ORDER, IT HAS BEEN MENTIONED TH AT NOTICE HAD BEEN SERVED UPON THE APPELLANT THROUGH RPAD ON 09/1 2/2011, HOWEVER, NO ONE HAD APPEARED. IN THIS CONNECTION, I T IS SUBMITTED THAT THE APPELLANT HAD RECEIVED THE NOTIC E OF HEARING, HOWEVER, DUE TO OVERSIGHT AND INADVERTENT MISTAKE, THE APPELLANT COULD NOT FORWARDED THE NOTICE OF HEA RING TO THE CONCERNED ADVOCATE. 4. THE APPELLANT MOST RESPECTFULLY SUBMITS THAT HEA RING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASONS STATED ABOVE. THE APPELLANT HAS NO DESIRE TO GIVE UP THE APPEAL A ND EX- PARTE DECISION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPARABLE INJURY TO THE APPELLANT. 5. IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS A ND CIRCUMSTANCES OF THE CASE, THE EX - PARTE ORDER DECIDING THE APPE AL MAY KINDLY BE RECALLED AND THE APPEAL MAY KINDLY BE RE- FIXED FOR HEARING TO GIVE ONE MORE OPPORTUNITY TO THE APPELLA NT TO REPRESENT ITS CASE. IT IS RESPECTFULLY SUBMITTED TH AT IN THE LARGER INTEREST OF JUSTICE THE HONBLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APPELLANT AND REHEAR THE MATTER. 2. THE LD. COUNSEL FOR THE APPELLANT ARGUED THAT TH E ASSESSEE HAD NOT FORWARDED THE NOTICE TO THE CONCERN ADVOCATE AND IT IS AN UNAVOIDABLE MISTAKE M.A. NO. 25/AHD/13 A.Y. 07-08 IN ITA NO. 2979/AHD/2011 PAGE 3 ON THE PART OF THE APPELLANT BUT TO MET OUT THE END OF THE JUSTICE, THE MATTER MAY BE RECALLED. LD. SR. D.R. HAS NOT OBJECTED SER IOUSLY. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT, AHMADABAD C BENCH, DATED 21.03.2012. 3. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF T HIS APPEAL ON 19.09.2013. SINCE, THE DATE OF HEARING WAS PRONOUNCED IN OPEN C OURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE ASSESSES M.A. IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 01.08.2013 SD/- SD/- ( MUKUL KR. SHRAWAT ) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY S.K.SINHA ! ! ! ! '! '! '! '! / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. '(' ) * / CONCERNED CIT 4. *- / CIT (A) 5. !./ ), ) , 12( / DR, ITAT, AHMEDABAD 6. /45 67 / GUARD FILE. BY ORDER/ , 8/ 1 ': ) , 12( ;