M/s. Arihant Gases, Bhavnagar V. The Income tax Officer,Ward-2(2), Bhavnagar

MA 29/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4806 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 15-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Assessee Lawyers: ANKIT TALSANIA

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI BHAVNESH SAINI, JM AND D.C.AGRAWAL, A M M/S ARIHANT GASES, NR. UNION BANK OF INDIA, LOKHAND BAZAR, BHAVNAGAR. VS. INCOME-TAX OFFICER, WARD 292), BHAVNAGAR. (APPELLANT) .. (RESPONDENT) ASSESSEE BY :- SHRI ANKIT TALSANIA, AR REVENUEBY:- SHRI R. K. DHANESTA, D.R. O R D E R PER D. C. AGRAWAL, ACCOUNTANT MEMBER . THIS MISCELLANEOUS APPLICATION HAS BEEN FILED AGAI NST THE ORDER OF TRIBUNAL DATED 10.6.2009 WHEREIN THE TRIBUNAL HAS D ISMISSED THE APPEAL FOR NON-PROSECUTION BY RELYING ON THE DECISIONS OF THE HON. MADHYA PRADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR 223 ITR 480 AND THE TRIBUNAL, DELHI IN THE CASE OF MULTIPLAN INDIA (P) LTD. 38 ITD 320. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE SUBMITTED TH AT THE ACCOUNTANT OF THE ASSESSEE INADVERTENTLY OR DUE TO OVER-SIGHT FOR GOT TO FORWARD THE PAPERS AND APPEAL MEMO TO THE CONCERNED ADVOCATE WH O WAS TO APPEAR IN THE SAID MATTER BEFORE THE TRIBUNAL. 2. THE LD. DR ON THE OTHER HAND SUBMITTED THAT ASSE SSEE IS TAKING THE APPEAL VERY CASUALLY AND IS NOT BOTHERED TO SEE THA T APPEAL IS ATTENDED BY THE ADVOCATE AND THE ACCOUNTANT IS PROPERLY DIRECTE D TO REPRESENT THE M.A. NO.29/AHD/2010 ARISING OUT OF 1151/AHD/2009 ASST. YEAR :2005-06 2 ASSESSEE BEFORE THE COUNSEL. SINCE IT IS A NEGLIGEN CE, THE ORDER SHOULD NOT BE RECALLED. 3. AFTER HEARING THE PARTIES WE RECALL THE ORDER FO R BEING FIXED ON 28.9.2010 WHICH HAS BEEN COMMUNICATED TO THE COUNSE L SHRI ANKIT TALSANIA. HOWEVER, WE NOTE THAT THERE IS A CLEAR CA SE OF NEGLIGENCE OF THE ASSESSEE IN LEAVING THE MATTER ON THE ACCOUNTANT WI THOUT TAKING STEPS TO ENSURE THAT HE APPEARS BEFORE HIS COUNSEL ALONG WIT H THE PAPERS AND THE COUNSEL IN TURN APPEARS BEFORE THE TRIBUNAL. ACCORD INGLY, WE IMPOSE A COST OF RS.500/- ON THE ASSESSEE. THUS THE MISCELLA NEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED BUT WITH COST AS ABOVE. 4. THE MISCELLANEOUS APPLICATION FILED BY THE ASSES SEE IS ALLOWED. ORDER WAS PRONOUNCED IN OPEN COURT ON 13/8/2010. SD/- SD/- (BHAVNESH SAINI) (D.C.AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBE R AHMEDABAD, DATED : 13/8/2010. MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD