ITO, Ward-1(4), Ahmedabad V. Associated Tradecom Pvt. Ltd., Ahmedabad

MA 305/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3384 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 30-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIUMASHANKAR PRASAD
• Keywords: Principle of natural justice

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.305/AHD/2018 (IN I.T.A. NO. 469/AHD/2018) ( ASSESSMENT YEAR: 2010-11) ITO WARD-1(4), AHMEDABAD. / VS. ASSOCIATED TRADECOM PVT. LTD. A-3, BHURABHAI COMPLEX, NR. UJALA CIRCLE, SARKHEJ, AHMEDABAD / / PAN/GIR NO. : AAH CA3 307 L ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRIUMASHANKAR PRASAD, SR. DR / RESPONDENTBY: SHRI SUNIL TALATI, CA DATE OFHEARING 15/02/2019 !'# / DATE OF PRONOUNCEMENT 22 /02/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF THE REVENUE SEEKING RECTIFICATION O F APPELLATE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 469/AHD/201 8 DATED 06/07/2018. M.A. NO. 305/AHD/2018 I.T.A NO. 469/AHD/2018 ITO VS. ASSOCIATED TRADECOM PVT. LTD. A.Y. 2010-11 - 2 - 2. THE LD. DR FOR THE REVENUE SUBMITTED THAT THE TR IBUNAL HAS WRONGFULLY SET ASIDE THE EX-PARTE ORDER OF THE CIT( A) AND WRONGFULLY RESTORED THAT THE APPEAL BACK TO THE FIL E OF THE CIT(A) FOR FRESH ADJUDICATION DESPITE NON-APPEARANCE BY TH E ASSESSEE IN THE FIRST OCCASION. THE LD. DR SUBMITTED THAT SUCH ACTION OF THE ITAT IS DIRECTLY AT ODDS WITH THE DECISION OF THE H ONBLE GUJARAT HIGH COURT IN THE CASE OF ASHOKJICHANDUJITHAKOR IN TA NO. 710- 714 AND OTHERS DATED 27/06/2018. 3. IN DEFENSE, THE LD. AR FOR THE ASSESSEE REFERRED TO GROUND NO. 2 OF THE ASSESSEES APPEAL BY WHICH THE ASSESSE E HAD SPECIFICALLY ALLEGED TO HAVE NOT RECEIVED NOTICES O F HEARING FROM THE OFFICE OF THE CIT(A) WHICH FACT REMAINED UNDISP UTED BY THE REVENUE AT THE TIME OF APPELLATE HEARING. THE LD. AR SUBMITTED THAT IN THE WAKE OF SUCH UNDISPUTED PLEA, THE CIT(A ) COULD NOT HAVE DISMISSED THE APPEAL EX-PARTE. IT WAS THUS SU BMITTED THAT THE ITAT HAS CORRECTLY SET ASIDE SUCH EX-PARTE ORDER IN CONSONANCE WITH THE SACRED PRINCIPLES OF NATURAL JUSTICE AND T HUS CANNOT BE FAULTED IN THE REALM OF SECTION 254(2) OF THE ACT. 4. IN THE WAKE OF UNDISPUTED PLEA FOR NON-SERVICE O F NOTICES OF HEARING ISSUED FROM THE OFFICE OF CIT(A), THE VIEW TAKEN BY THE ITAT FOR REMITTED THE MATTER BACK TO THE CIT(A) FOR FRESH M.A. NO. 305/AHD/2018 I.T.A NO. 469/AHD/2018 ITO VS. ASSOCIATED TRADECOM PVT. LTD. A.Y. 2010-11 - 3 - ADJUDICATION IN ACCORDANCE WITH LAW CANNOT BE SAID TO SUFFER FROM ANY MISTAKE APPARENT FROM RECORD. 5. THE MISCELLANEOUS APPLICATION FILED BY THE REVEN UE IS DISMISSED. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR KE DIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 22/02/2019 TANMAY TRUE COPY !'#' / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT - ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 ;/ 5 *+#456) < THIS ORDER PRONOUNCED IN OPEN COURT ON 22/02/2 019