M/s. Panax Appliances Pvt. Ltd., Baroda V. The ACIT, Circle-4, Baroda

MA 26/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1967 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-06-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 13-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: ABHAY DESAI
• Keywords: Principle of natural justice

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.26/AHD/2014 (ARISING OUT OF ITA NO.2847/AHD/2012 A.Y. 2008-09 PANAX APPLIANCES PVT. LTD. 8 J.P. NAGAR, OLD PADRA ROAD, BARODA PAN: AABCP 8171B VS ACIT CIRCLE-4, BARODA. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI B.L. YADAV, SR.D.R. ASSESSEE(S) BY : SHRI ABHAY DESAI, A.R. / DATE OF HEARING : 20/06/2014 / DATE OF PRONOUNCEMENT: 25/06/2014 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MA, THE ASSESSEE HAS REQUESTED FOR RECALL O F THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.2847/AHD/2012, DATE D 25.10.2013. 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING, IS REPRODUCED BELOW: 1. POST FILING OF THE APPEAL, APPELLANT WAS GRANTE D TWO ADJOURNMENTS BY YOUR HONOUR FOR THE HEARING FIXED ON 11.02.2013 AND 22.0 4.2013 IN RESPONSE TO THE WRITTEN REQUEST PREFERRED BEFORE YOUR HONOUR. (COPY OF THE REPRESENTATIONS PREFERRED ARE ENCLOSED FOR YOUR READY REFERENCE). 2. APPELLANT DID ATTEND THE HEARING THROUGH ITS AR HELD ON 6 TH AUGUST, 2013 BUT AS THE HONBLE BENCH DIDNT SIT ON THE SAID DAT E, AR RETURNED WITHOUT BEING INFORMED ABOUT THE NEXT DATE OF THE HEARING. 3. NOTICE DATED 20.08.2013 OF THE HONBLE TRIBUNAL FIXING THE HEARING ON 22.10.2013 COULD NOT BE HANDED OVER TO THE AR OF TH E APPELLANT DUE TO INADVERTENT OMISSION OF THE ACCOUNTANT MR. M.O. DES AI OF THE APPELLANT. AFFIDAVIT OF THE ACCOUNT IS ATTACHED FOR KIND PERUS AL OF YOUR HONOUR. MA NO.26/AHD/2014 IN ITA NO.2847/AHD/2012 PANAX APPLIANCE PRIVATE LTD. VS. ACIT CIRCLE-4 BARO DA. FOR A.Y. 2008-09 - 2 - 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 9 TH OF AUGUST, 2014 AND REPRESENT THE APPEAL NOW TO BE FIXED FOR HEARING BY THE REGISTRY. THIS DATE OF HEARING I S 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 25/06/2014 PRABHAT KR. KESARWANI, SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD