Mehsana Dist.Co.Op.Milk Producers Union Ltd., Mehsana V. The Dy.CIT., Mehsana Circle, Mehsana

MA 26/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7830 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 12-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: KETAN H SHAH; AMAN K SHAH A R S
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 26/AHD/2018 ( IN I.T.A. NO. 97/AHD/2012) ( ASSESSMENT YEAR : 2008-09) MEHSANA DISTRICT CO-OP. MILK PRODUCERS UNION LTD. DUDH SAGAR DAIRY, HIGHWAY, AT PO: HARIJ, MEHSANA - 382440 / VS. DCIT MEHSANA CIRCLE, MEHSANA / / PAN/GIR NO. : AAAM0329F ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI KETAN H. SHAH & SHRI AMAN K SHAH, A.RS. / RESPONDENT BY : SHRI L. P. JAIN, SR.D.R. DATE OF HEARING 17/01/2020 !'# / DATE OF PRONOUNCEMENT 27/01/2020 / 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 27.03.2017 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. 26/AHD/18 [MEHSANA DISTRICT CO-OP. MILK PRODUCERS UNION LTD. VS. DCIT] A.Y. 2008-09 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CON TENDED AS UNDER: 1. THE ABOVE MENTIONED APPEAL WAS FIXED FOR HEARIN G ON 27.03.2017 AND HAS BEEN DISMISSED BY STATING IN THE BODY OF THE ORDER; 'THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. 'WHEN THE CASE WAS CALLED FOR HEARING TODAY, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THIS SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APP EAL. THEREFORE, IN VIEW OF THE DECISION OF HON'BLE MADHY A PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (MP) AND THE DECI SION OFHON 'BLE DELHI BENCH IN THE CASE OF CIT VS. MULTI PLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS TH E APPEAL OF THE ASSESSEE IN LIMINE. ' 2. IT IS TO BE INFORMED THAT THE NOTICE FOR FIXING THE DATE OF HEARING WAS SERVED TO THE APPLICANT AT MEHSANA ON 21.02.2017 FIXING THE DATE OF HEARING ON 27.03.2017 , WHICH WAS SERVED ON 25.02.2017. THEREAFTER, THE SAID NOTI CE WAS SENT TO THE FIRM OF SHAILESH C. PARIKH & CO., AHMED ABAD AND ONE OF THE EMPLOYEES OF THE SAID FIRM VIZ. SHRI MOHAMMED AMIN MANSURI HAS RECEIVED THE SAME. SAID S HRI MOHAMMED AMIN MANSURI, WHO HAD TO APPEAR IN THE FIN AL EXAMINATION OF C.A. HAS BONA FIDELY FORGOTTEN TO HA NDED OVER THE SAID NOTICE TO THE OFFICE OF SHRI KETAN H. SHAH, ADVOCATE, WHICH IS AS PER THE ORIGINAL AFFIDAVIT DA TED 12.10.2017 ENCLOSED HEREWITH. 3. IN VIEW OF THE CONTENTS STATED IN THE ABOVE SAID AFFIDAVIT, THE APPLICANT RESPECTFULLY SUBMITS THAT THIS PETITION U /S.254(2) MAY PLEASED BE ALLOWED AND EARLIER ORDER DATED 27.0 3.2017 MAY PLEASE BE RECALLED FOR WANT OF NATURAL JUSTICE. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE EXISTED FOR FAILURE ON THE PART OF THE ASSESS EE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. THE PRAYER OF THE ASSESSEE IS ALSO SUPPORTED BY THE DECISION OF THE HONBLE DELHI HIGH COURT IN OM PRAKASH SANGWAN VS. ITO (2018) 94 TAXMANN.COM 394 ( DELHI) WITH THE AID OF RULE 24 OF ITAT RULE, 1963. ACCORDINGLY , WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'C' PASSED IN ITA NO. M.A. NO. 26/AHD/18 [MEHSANA DISTRICT CO-OP. MILK PRODUCERS UNION LTD. VS. DCIT] A.Y. 2008-09 - 3 - 97/AHD/2012 DATED 27/03/2017 (SUPRA) AND DIRECT THE REGISTRY TO LIST THE APPEAL FOR FRESH HEARING ON 04/03/2020 FIXED IN CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE, FORMAL NOTI CE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 27/01/2020 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 27/01/2020