Mr. Bhavarsingh M. Purohit, Ahmedabad V. The Income Tax Officer, Patan Ward-3, Mehsana

MA 30/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1969 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 06-06-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 18-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JHANGID SR D R

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) MA NOS.30 AND 31/AHD/2014 IN ITA NO.3187/AHD/2007 AND 868/AHD/2009 [ASSTT.YEAR : 2003-2004] MR.BHAVARSINGH M. PUROHIT 15/A, SHUKAN BUNGLOW OPP: GUJARAT HIGH COURT CHANAKYAPURI, AHMEDABAD. /VS. ITO, PATAN WARD-3 MEHSANA. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI SHASHI TULSIAN + 2 3 )/ REVENUE BY : SHRI J.P. JHANGID, SR.DR 5 2 &(*/ DATE OF HEARING : 6 TH JUNE, 2014 678 2 &(*/ DATE OF PRONOUNCEMENT : 09-06-2014 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THESE TWO MISC. APPLICATIONS HAVE BEEN PREFERRED BY THE ASSESSEE FOR RECALLING EX PARTE ORDER OF THE TRIBUNAL IN THE APPEALS OF THE ASSESSEE IN ITA NO.3 187/AHD/2007 AND 868/AHD/2009 FOR THE ASSTT.YEAR 2003-2004 DATED 9.2 .2012. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE HAS ALREADY CLOSED DOWN ITS BUSINESS. THE ASSESSEE HAD ENTRUSTED THE I.T. MATTERS TO THE CHARTERED ACCOUNTANT, AS THE ASSESSE E IS LAYMAN HAVING ONLY MA NO.31 AND 32/AHD/2014 -2- PRIMARY EDUCATION. HE SUBMITTED THAT THE ASSESSEE WAS HAVING BLIND FAITH ON ITS CHARTERED ACCOUNTANT THAT HE SHALL TAKE CARE OF EVERYTHING WITH REGARD TO ITS IT MATTERS, BUT THE SAID CHARTERED AC COUNTANT DID NOT MAKE PROPER COMPLIANCE WITH THE AUTHORITIES, AND ALSO DI D NOT ATTEND ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL. HE SUBMITTED THA T THE ASSESSEE HAS FILED DULY SWORN AFFIDAVIT DATED 14.2.2014 DEPOSING THE A BOVE FACTS ON OATH. THE LEARNED DR COULD NOT CONTROVERT THE SUBMISSION OF THE LEARNED COUNSEL OF THE ASSESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS REGARDING R ECALLING OF THE E X PARTE ORDER OF THE TRIBUNAL IN THE ABOVEMENTIONED APPEAL S OF THE ASSESSEE. WE FIND THAT THE ASSESSEE HAS FILED DULY SWORN AFFI DAVIT DATED 14.2.2014 IN SUPPORT OF ITS CASE THAT THE ASSESSEE BEING NOT AN EDUCATED PERSON, HAS ENTRUSTED HIS ENTIRE INCOME TAX AFFAIRS TO THE CA F IRM AND THAT THE CA FIRM COULD NOT COMPLY WITH THE LEGAL REQUIREMENTS AND AL SO DID NOT ATTEND ON THE DATE OF HEARING FIXED BEFORE THE TRIBUNAL. WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD NOT BE PUNISHED FOR THE FAULT, IF A NY, OF ITS CAS. AND IT IS A FIT CASE TO RECALL THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 9.2.2012 IN THE APPEALS OF THE ASSESSEE IN ITA NO.3187/AHD/2 007 AND 868/AHD/2009 FOR THE A.Y.2003-04, AND WE DIRECT ACC ORDINGLY. THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT AS 14 TH JULY, 2014, AND THERE IS NO NECESSITY OF SERVING NOTICE OF HEARING SEPARATEL Y ON THE PARTIES. 4. IN THE RESULT, BOTH THE MAS. OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT