Shri Jayantibhai Khemchand Luhana, Panchmahal V. The Asstt. Commissioner of Income Tax, Central Circle-1, Baroda

MA 305/AHD/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2136 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 06-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: A C SHAH
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) M.A. NOS: 305 TO 311/AHD/2019 (IN ITA NOS. 81 TO 87/AHD/2017) (ASSESSMENT YEARS: 2007-08 TO 2013-14) JAYANTIBHAI KHEMCHAND LUHANA PROP. SUNDER SHOES, 1, KALAL DARWAJA, GODHARA-389001, DIST: MAHISAGAR V/S THE A.C.I.T., CENTRAL CIRCLE-1, BARODA (APPELLANT) (RESPONDENT) PAN: AASPL4018M APPELLANT BY : SHRI A. C. SHAH, AR RESPONDENT BY : SHRI L. P. JAIN, SR. D.R. ( )/ ORDER DATE OF HEARING : 15 -11-201 9 DATE OF PRONOUNCEMENT : 19-11-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNE D EX PARTE ORDER DT. 31-07- 2019 PASSED BY THIS TRIBUNAL. M.A. NOS. 30 5 TO 311/AHD/2019 . A.YS. 2007-0 8 TO 2013-14 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. I AM IN RECEIPT OF THE APPELLATE ORDER DATED 31-07- 2019 ON 27-08-2019 FOR A.Y. 2007-2008. THE ORDER IS PASSED EX-PARTY FOLLOW ING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT V/S. MULTIPLAN INDIA (P) ETD. 38 ITD 320 (DEL). 2. IN FACT, THE AR HAS ATTENDED THE HEARING ON VARIOUS DATES AS UNDER: 28-05-2018 30-05-2018 08-10-2018 26-11-2018 21-01-2019 25-02-2019 16-05-2019 3.THE LAST DATE OF HEARING WAS FIXED ON 25-07-2019. BY MISUNDERSTANDING, THE AR COULD NOT ATTEND THE HEARING FIXED ON 25-07-2019. T HE FACT THAT THE ASSESSEE IS SERIOUS IN PROSECUTING THE APPEAL AS CAN BE SEEN FR OM THE DATES MENTIONED ABOVE ON WHICH DATE THE AR ATTENDED. 4.YOUR HONOURS ARE PRAYED TO RECALL THE ORDER. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTI ON IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECOR D. ON PERUSAL OF THE ORDER DT. 31-07-2019, WE FIND THAT IN SPITE OF SERVICE OF NOTICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPL ICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 31-07-2019. THUS, FOLLO WING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE M.A. NOS. 30 5 TO 311/AHD/2019 . A.YS. 2007-0 8 TO 2013-14 3 MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMIS SED THE APPEAL OF ASSESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUT ION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [31-07- 2019]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 31-07-2019 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 22/01/2 020 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARATE NO TICE 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 19 - 11- 2019 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 19/11/2019 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,AHME DABAD