Shri Paresh Nanubhai Shiroya, Ahmedabad V. The Jt. C.I.T., Range-5(3), Ahmedabad

MA 27/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6538 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 16-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DAVE
• Assessee Lawyers: S N DIVATIA

Judgement Text

, ,L ,L,L ,L- -- -,E ,E,E ,E- -- -LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD L LL LOZJH OZJH OZJH OZJH OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN] YS[KK LNL; ,OA ] YS[KK LNL; ,OA ] YS[KK LNL; ,OA ] YS[KK LNL; ,OA EK/KQFERK JKW; EK/KQFERK JKW; EK/KQFERK JKW; EK/KQFERK JKW;] ] ] ] U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA U;KF;D LNL; DS LE{KA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SMT MADHUMITA ROY, JUDICIAL MEMBER MISC. APPLICATION NO.27/AHD/2018 (ARISING OUT OF ITA NO.2472/AHD/2016) ( / ASSESSMENT YEAR : 2012-13) PARESH NANUBHAI SHIROYA, B-20 SHILP GRAM SIDHI, OPP. SURAMAYA FLOURA, B/H. VRINDAVAN FARM NIKOL, AHMEDABAD. / VS. ITO, WARD 5(3), AHMEDBAD. ./ ./ PAN/GIR NO. : ADKPS 6431 N ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI S. N. DIVATIA, A.R. / RESPONDENT BY : SHRI S. K. DAVE, SR. D.R. / DATE OF HEARING 04/05/2018 !'# / DATE OF PRONOUNCEMENT 08/05/2018 $% / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL T HE IMPUGNED EX PARTE ORDER DT. 31-10-2017 PASSED BY THIS TRIBUNAL. 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: THERE WAS A SUFFICIENT CAUSE FOR FAILURE TO COMPLY WITH THE NOTICE OF HEARING FIXED ON 31.10.2017 IN AS MUCH AS THE APPLI CANT AS WELL AS HIS MA NO.27/AHD/2018 (ARISIN G OUT OF ITAT NO.2472/AHD/2016) PARESH NANUBHAI SHIROYA VS. ITO ASST.YEAR 2012-13 - 2 - TAX CONSULTANT I.E. SHRI UMESH KHESE, CA OF 402, SH UKUN ARCADE, NR. HCG HOSPITAL, MITHAKHALI SIX ROAD, AHMEDABAD ALONG WITH THEIR STAFF WERE EXTREMELY PRE-OCCUPIED WITH THE GST WORK OF TR ANSITION AND REGISTRATION OF THE DEALERS. SINCE, IT WAS A NEW EN ACTMENT AND THERE WERE ENORMOUS COMPLEXITIES AND UNCLEARITY, APART FR OM THE TECHNOLOGICAL PROBLEMS, CONTINUOUSLY ISSUED CIRCULA RS AND INSTRUCTIONS ETC., THE SAID TAX CONSULTANT COULD NOT FILE ADJOUR NMENT APPLICATION. EVEN, THE APPLICANT WAS FACING SIMILAR DIFFICULTIES IN THIS REGARD AND HIS ENTIRE ATTENTION, TIME AND FOCUS WAS ON GST. HENCE, IT RESULTED INTO NON- ATTENDANCE OR NON -COMPLIANCE. THE EX-PARTY DISPOSA L OF THE APPEAL HAS CAUSED GREAT INJUSTICE AND HARDSHIP TO THE APPLICAN T. 5. IN VIEW OF ABOVE FACTS AND CIRCUMSTANCES, THE AP PLICANT SUBMITS THAT THE ORDER PASSED BY THE HON'BLE TRIBUNAL MAY BE REC ALLED AND THE APPEAL MAY BE FIXED FOR FRESH HEARING FOR DISPOSAL ON MERITS, OTHERWISE IT WOULD CAUSE GREAT INJUSTICE AND HARDSHIP TO THE APPLICANT WITHOUT ANY CAUSE ATTRIBUTABLE TO IT. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER DT. 31-10-2017, WE FIND THAT IN SPITE OF SERV ICE OF NOTICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF ASSESSEE FOR THE HEA RING ON 31-10-2017. THUS, FOLLOWING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE MADHYA PR ADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMISSED THE APPEAL OF AS SESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUTION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUN AL ON THE SAID DATE OF HEARING [31-10- 2017]. THEREFORE, IN VIEW OF SUBMIS SION OF ASSESSEE WE MA NO.27/AHD/2018 (ARISIN G OUT OF ITAT NO.2472/AHD/2016) PARESH NANUBHAI SHIROYA VS. ITO ASST.YEAR 2012-13 - 3 - RECALL THE ORDER DATED 31-10-2017 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 10/07/2018 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARA TE NOTICE WILL BE SENT TO ANY OF THE PARTIES. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 08/05/2018 SD/- SD/- E/KQFERK JKW; E/KQFERK JKW; E/KQFERK JKW; E/KQFERK JKW; OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LN L; L; L; L; (MADHUMITA ROY) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 08/05/2018 PRITI YADAV, SR.PS !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A) 5. ,-. //'( , '(# , 12$&$ / DR, ITAT, AHMEDABAD 6. .34 5 / GUARD FILE. % & / BY ORDER, , / //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD