Shri Jignesh K. Shah, Ahmedabad V. ITO,Ward-5(3)(1), Ahmedabad

MA 30/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3653 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: P B PARMAR
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) (THROUGH VIRTUAL COURT) M.A. NO: 30/AHD/2020 (IN ITA NO. 792/AHD/2018) (ASSESSMENT YEAR: 2014-15) SHRI JIGNESHK SHAH, PROP. OF PARSHWANATH ENTERPRISE 4, KARTAVYA APARTMENT, GROUND FLOOR, NR. PRASHANT PART SOCIETY, BHATTHA, PALDI, AHMEDABAD-380007 PAN NO. AOQPS 2205D V/S THE INCOME TAX OFFICER, WARD-5(3)(1), AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY :SHRI TUSHAR HEMANI & P. B. PARMAR SR. ADV. RESPONDENT BY : SHRI LALIT P. JAIN, SR. D.R. ( )/ ORDER DATE OF HEARING : 06 -11-2020 DATE OF PRONOUNCEMENT : 09 -11-2020 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE U/S 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNED EX PARTE ORDER DT. 24-12- 2019 PASSED BY THIS TRIBUNAL. M.A. NO. 30AHD/2020 . A.Y. 2014-15 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THE PRESENT APPLICATION IS FILED BY THE APPELLANT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 24/12/2019 PASSED BY THIS HON'BLE TRIBUNAL DISMISSING THE APPEAL OF THE ASSESSEE EX-PARTE FOR WANT OF PROSECUTION. 2. THE ABOVE MENTIONED ORDER OF THE HON'BLE TRIBUNAL STATES THAT THE NOTICE OF THE HEARING WAS SERVED ON THE ASSESSEE. HOWEVER,' AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ADJOURNMENT APPLICATION WAS FILED. THEREFORE, THE HON'BLE TRIBUNAL TOOK A VIEW THAT THE ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE SAID APPEAL. CONSEQUENTLY, THIS HON'BLE TRIBUNAL DISMISSED THE CAPTIONED APPEAL IN LIMINE. 3. IN THE APPELLATE ORDER, IT HAS BEEN MENTIONED THAT THOUGH THE NOTICE HAD BEEN ISSUED TO THE ASSESSEE, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. IN THIS CONNECTION, IT IS SUBMITTED THAT THE NOTICE OF HEARING WAS RECEIVED. HOWEVER, DUE TO OVERSIGHT AND INADVERTENT MISTAKE, THE ASSESSEE FORGOT TO FORWARD THE SAID NOTICE TO THE CONCERNED ADVOCATE. 4. THE APPELLANT MOST RESPECTFULLY SUBMITS THAT HEARING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASONS STATED ABOVE. THE APPELLANT HAS NO DESIRE TO GIVE UP THE APPEAL AND EX- PARTE DECISION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPARABLE INJURY TO THE APPELLANT. 5. IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE EX - PARTE ORDER DECIDING THE APPEAL MAY KINDLY BE RECALLED AND THE APPEAL MAY KINDLY BE RE-FIXED FOR HEARING TO GIVE ONE MORE OPPORTUNITY TO THE APPELLANT TO REPRESENT ITS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE THE HONBLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APPELLANT AND REHEAR THE MATTER. 3. 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. 24-12-2019, WE FIND THAT IN SPITE OF SERVICE OF NOTICES BY THE REGISTRY NEITHER M.A. NO. 30AHD/2020 . A.Y. 2014-15 3 ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 24-12-2019. THUS, FOLLOWING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE MADHYA PRADESH 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 ASSESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUTION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [24-12-2019]. THEREFORE, IN VIEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 24-12-2019 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 27/01/2021 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARATE NOTICE WILL BE SENT TO ANY OF THE PARTIES. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 09 - 11- 2020 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 09/11/2020 RAJESH COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD